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REGISTERED NUMBER: SC480773 (Scotland)















Unaudited Financial Statements

for the Period 1st May 2022 to 31st March 2023

for

Adcal Dental Laboratory Limited

Adcal Dental Laboratory Limited (Registered number: SC480773)






Contents of the Financial Statements
for the Period 1st May 2022 to 31st March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Adcal Dental Laboratory Limited

Company Information
for the Period 1st May 2022 to 31st March 2023







DIRECTOR: A C J Caldwell





REGISTERED OFFICE: 1 Birchwood Road
Uplawmoor
Glasgow
G78 4DG





REGISTERED NUMBER: SC480773 (Scotland)





ACCOUNTANTS: Stevenson Ferguson & Company Limited
15 Parish Gardens
SYMINGTON
Ayrshire
KA1 5SB

Adcal Dental Laboratory Limited (Registered number: SC480773)

Balance Sheet
31st March 2023

31.3.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 40,000 16,300

CURRENT ASSETS
Stocks 4,764 3,683
Debtors 5 48,030 53,291
Cash at bank and in hand 70,751 56,112
123,545 113,086
CREDITORS
Amounts falling due within one year 6 55,609 71,150
NET CURRENT ASSETS 67,936 41,936
TOTAL ASSETS LESS CURRENT LIABILITIES 107,936 58,236

CREDITORS
Amounts falling due after more than one year 7 (24,322 ) (29,954 )

PROVISIONS FOR LIABILITIES 8 (7,600 ) (3,039 )
NET ASSETS 76,014 25,243

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 75,912 25,141
SHAREHOLDERS' FUNDS 76,014 25,243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2nd June 2023 and were signed by:





A C J Caldwell - Director


Adcal Dental Laboratory Limited (Registered number: SC480773)

Notes to the Financial Statements
for the Period 1st May 2022 to 31st March 2023

1. STATUTORY INFORMATION

Adcal Dental Laboratory Limited 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.
Plant and machinery etc - 25% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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 period was 13 (2022 - 10 ) .

Adcal Dental Laboratory Limited (Registered number: SC480773)

Notes to the Financial Statements - continued
for the Period 1st May 2022 to 31st March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2022 37,787
Additions 40,359
Disposals (11,113 )
At 31st March 2023 67,033
DEPRECIATION
At 1st May 2022 21,487
Charge for period 12,959
Eliminated on disposal (7,413 )
At 31st March 2023 27,033
NET BOOK VALUE
At 31st March 2023 40,000
At 30th April 2022 16,300

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 30.4.22
£    £   
Trade debtors 44,334 50,782
Other debtors 3,696 2,509
48,030 53,291

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 30.4.22
£    £   
Bank loans and overdrafts 4,898 3,700
Trade creditors 5,502 2,538
Taxation and social security 17,173 12,814
Other creditors 28,036 52,098
55,609 71,150

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 30.4.22
£    £   
Bank loans 24,322 29,954

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 15,154

8. PROVISIONS FOR LIABILITIES
31.3.23 30.4.22
£    £   
Deferred tax 7,600 3,039

Adcal Dental Laboratory Limited (Registered number: SC480773)

Notes to the Financial Statements - continued
for the Period 1st May 2022 to 31st March 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st May 2022 3,039
Accelerated capital allowances 4,561
Balance at 31st March 2023 7,600

9. ULTIMATE CONTROLLING PARTY

The controlling party is A C J Caldwell.