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REGISTERED NUMBER: 06577167 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Poldent Limited

Poldent Limited (Registered number: 06577167)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Poldent Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: J B Ozdoba
P J Szafraniec





SECRETARY: J B Ozdoba





REGISTERED OFFICE: 6 Rishworth Street
Wakefield
West Yorkshire
WF1 3BY





REGISTERED NUMBER: 06577167 (England and Wales)





ACCOUNTANTS: The Sanders Partnership
Chartered Accountants
19 King Street
The Civic Quarter
Wakefield
West Yorkshire
WF1 2SQ

Poldent Limited (Registered number: 06577167)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,221 44,024

CURRENT ASSETS
Stocks 11,031 10,028
Debtors 5 196,099 202,090
Cash at bank and in hand 65,001 110,941
272,131 323,059
CREDITORS
Amounts falling due within one year 6 87,094 91,129
NET CURRENT ASSETS 185,037 231,930
TOTAL ASSETS LESS CURRENT LIABILITIES 226,258 275,954

CREDITORS
Amounts falling due after more than one year 7 (8,439 ) (10,975 )

PROVISIONS FOR LIABILITIES (7,832 ) (9,685 )
NET ASSETS 209,987 255,294

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 209,887 255,194
209,987 255,294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 January 2025 and were signed on its behalf by:





J B Ozdoba - Director


Poldent Limited (Registered number: 06577167)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Poldent Limited is a private company, limited by shares , registered in England and Wales. 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 - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Provisions
Provisions are only set up where it is probable that a present obligation exists as a result of an event prior to the balance sheet and that a payment will be required in settlement that can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

Poldent Limited (Registered number: 06577167)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 111,777 1,415 4,454 117,646
Additions 3,876 1,360 - 5,236
Disposals (1,312 ) - - (1,312 )
At 30 April 2024 114,341 2,775 4,454 121,570
DEPRECIATION
At 1 May 2023 70,110 1,097 2,415 73,622
Charge for year 6,330 391 885 7,606
Eliminated on disposal (879 ) - - (879 )
At 30 April 2024 75,561 1,488 3,300 80,349
NET BOOK VALUE
At 30 April 2024 38,780 1,287 1,154 41,221
At 30 April 2023 41,667 318 2,039 44,024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 642 12,415
Loan 192,312 189,409
Tax 2,149 -
Prepayments and accrued income 996 266
196,099 202,090

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 2,536 2,251
Trade creditors 49,236 45,485
Taxation and social security 1,817 16,757
Other creditors 33,505 26,636
87,094 91,129

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 8,439 10,975

8. OTHER FINANCIAL COMMITMENTS

At 30th April 2024 the company had financial commitments not provided for in the financial statements totalling £1,189 (2023: £763).

9. RELATED PARTY DISCLOSURES

Included within Debtors is a loan of £192,312 (2023: £189,409) made to a limited company which is under the control of the shareholders of Poldent Limited . No interest is charged on this loan and it is repayable on demand.