REGISTERED NUMBER: SC648363 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Devine Smiles Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr D J A Weir

Mrs J A D Weir

REGISTERED OFFICE:

9 Cumlodden Avenue

Edinburgh

Lothian

EH12 6DR

REGISTERED NUMBER:

SC648363 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

71,828

94,851

Investments

5

61,398

-

133,226

94,851

CURRENT ASSETS

Debtors

6

275,948

171,220

Cash at bank

84,866

36,551

360,814

207,771

CREDITORS

Amounts falling due within one year

7

177,915

102,414

NET CURRENT ASSETS

182,899

105,357

TOTAL ASSETS LESS CURRENT LIABILITIES

316,125

200,208

CREDITORS

Amounts falling due after more than one year

8

(38,206

)

(47,745

)

PROVISIONS FOR LIABILITIES

10

(8,476

)

(13,627

)

NET ASSETS

269,443

138,836

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

269,343

138,736

SHAREHOLDERS' FUNDS

269,443

138,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Dr D J A Weir - Director

1.	STATUTORY INFORMATION

Devine Smiles Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Dental equipment

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Dental

and

Motor

Office

equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

13,976

55,225

112,570

9,739

191,510

Additions

1,619

-

-

531

2,150

At 30 November 2025

15,595

55,225

112,570

10,270

193,660

DEPRECIATION

At 1 December 2024

4,609

31,839

52,946

7,265

96,659

Charge for year

2,197

5,847

14,906

2,223

25,173

At 30 November 2025

6,806

37,686

67,852

9,488

121,832

NET BOOK VALUE

At 30 November 2025

8,789

17,539

44,718

782

71,828

At 30 November 2024

9,367

23,386

59,624

2,474

94,851

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

61,398

At 30 November 2025

61,398

NET BOOK VALUE

At 30 November 2025

61,398

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

42,446

23,802

Directors' loan accounts

174,581

147,418

Tax

58,921

-

275,948

171,220

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts (see note 9)

4,656

4,656

Hire purchase contracts

6,881

9,651

Tax

157,685

81,123

Social security and other taxes

1,494

-

Other creditors

6,504

6,289

Accrued expenses

695

695

177,915

102,414

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans (see note 9)

7,760

12,416

Hire purchase contracts

30,446

35,329

38,206

47,745

9.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

£

Amounts falling due within one year or on demand:

Bank loans

4,656

4,656

Amounts falling due between one and two years:

Bank loans - 1-2 years

4,656

4,656

Amounts falling due between two and five years:

Bank loans - 2-5 years

3,104

7,760

10.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

8,476

13,627

Deferred

tax

£

Balance at 1 December 2024

13,627

Provided during year

(5,151

)

Balance at 30 November 2025

8,476

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

50

Ordinary A shares

1.00

50

50

50

Ordinary B shares

1.00

50

50

100

100

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

Dr D J A Weir

Balance outstanding at start of year

147,418

72,686

Amounts advanced

301,916

267,053

Amounts repaid

(274,753

)

(192,321

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

174,581

147,418

During the year the company loaned the director monies. Interest has been charged at an average rate of 2.25% per annum. The loan was repaid shortly after the year end.