Diamond Whites Aligners Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08887573

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,185		4,484
Tangible Assets	5		47,568		74,551
Investments	6		250,000		250,000

			299,753		329,035
CURRENT ASSETS
Debtors	7	535,207		598,757
Cash at bank and in hand		45,842		25,564

		581,049		624,321
Creditors: Amounts Falling Due Within One Year	8	(3,460,830 )		(3,097,404 )

NET CURRENT ASSETS (LIABILITIES)			(2,879,781 )		(2,473,083 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,580,028 )		(2,144,048 )

Creditors: Amounts Falling Due After More Than One Year	9		(3,967 )		(63,557 )

NET LIABILITIES			(2,583,995 )		(2,207,605 )

CAPITAL AND RESERVES
Called up share capital	11		1		1
Share premium account			650,034		650,034
Profit and Loss Account			(3,234,030 )		(2,857,640 )

SHAREHOLDERS' FUNDS			(2,583,995)		(2,207,605)

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Diamond Whites Aligners Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Valadas Marques

Director

23/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Diamond Whites Aligners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08887573 . The registered office is Kemp House 160 City Road, London, EC1V 2NX.

The company is exempt from preparing group accounts as it is subject to the small companies regime.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have reviewed the company's financial position and are satisfied that it is appropriate to prepare these financial statements on a going concern basis. The group company has confirmed its ongoing financial support for the company's activities. The directors have made a decision to wind down the trading activities of the company in an orderly manner.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website & platform costs. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	Reducing Balance 4 years
Fixtures & Fittings	Straight Line 3 years
Computer Equipment	Straight Line 3 years

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Diamond Whites Aligners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 14)

4. Intangible Assets

	Other
	£
Cost
As at 1 June 2024	11,492

As at 31 May 2025	11,492

Amortisation
As at 1 June 2024	7,008
Provided during the period	2,299

As at 31 May 2025	9,307

Net Book Value
As at 31 May 2025	2,185

As at 1 June 2024	4,484

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	85,000	11,233	95,813	192,046

As at 31 May 2025	85,000	11,233	95,813	192,046

Depreciation
As at 1 June 2024	25,234	8,512	83,749	117,495
Provided during the period	14,942	1,668	10,373	26,983

As at 31 May 2025	40,176	10,180	94,122	144,478

Net Book Value
As at 31 May 2025	44,824	1,053	1,691	47,568

As at 1 June 2024	59,766	2,721	12,064	74,551

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2024	250,000

As at 31 May 2025	250,000

Provision
As at 1 June 2024	-

As at 31 May 2025	-

...CONTINUED

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Diamond Whites Aligners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	250,000

As at 1 June 2024	250,000

Diamond Whites Aligners holds 100% of the shares and is the sole controlling party of Diamond Whites Teeth Whitening Limited.

The investment is held at cost less impairment.

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	350,845	439,966
Prepayments and accrued income	-	1,097
Other debtors	1,000	1,000
Amounts owed by subsidiaries	180,362	153,694

	532,207	595,757
Due after more than one year
Other debtors - Deposits	3,000	3,000

	535,207	598,757

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	59,590	16,027
Trade creditors	620,348	740,823
Bank loans and overdrafts	226	4,386
Other taxes and social security	111,898	80,676
Other creditors	(60 )	(1,804 )
Accruals and deferred income	85,436	128,554
Amounts owed to subsidiaries	2,583,392	2,128,742

	3,460,830	3,097,404

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,967	63,557

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	59,590	16,027
Later than one year and not later than five years	3,967	63,557

	63,557	79,584

	63,557	79,584

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Diamond Whites Aligners Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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