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Registration number: 05688194

European Dents Limited

Unaudited Financial Statements

for the Year Ended 31 January 2025

 

European Dents Limited

(Registration number: 05688194)

Balance Sheet as at 31 January 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

3

745

1,008

Current assets

 

Debtors

4

25,880

348

Cash at bank and in hand

 

13,419

54,991

 

39,299

55,339

Creditors: Amounts falling due within one year

5

(48,180)

(61,240)

Net current liabilities

 

(8,881)

(5,901)

Total assets less current liabilities

 

(8,136)

(4,893)

Provisions for liabilities

(186)

(252)

Net liabilities

 

(8,322)

(5,145)

Capital and reserves

 

Called up share capital

2

2

Retained earnings

(8,324)

(5,147)

Shareholders' deficit

 

(8,322)

(5,145)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 12 March 2025 and signed on its behalf by:
 

.........................................

Mr A W Spears

Director

 

European Dents Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1

Accounting policies

Statutory information

European Dents Limited is a private company, limited by shares, domiciled in England and Wales, company number 05688194. The registered office is at 5 Sidings Court, White Rose Way , Doncaster, DN4 5NU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 - Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

European Dents Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

1

Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Fixtures and fittings

25% reducing balance

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

European Dents Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025 (continued)

3

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Total
£

Cost

At 1 February 2024

3,724

5,484

9,208

At 31 January 2025

3,724

5,484

9,208

Depreciation

At 1 February 2024

3,007

5,193

8,200

Charge for the year

190

73

263

At 31 January 2025

3,197

5,266

8,463

Carrying amount

At 31 January 2025

527

218

745

At 31 January 2024

717

291

1,008

4

Debtors

Current

2025
£

2024
£

Trade debtors

25,000

-

Prepayments

-

348

Other debtors

880

-

 

25,880

348

5

Creditors

2025
£

2024
£

Taxation and social security

-

2,588

Accruals and deferred income

2,251

6,146

Other creditors

45,929

52,506

48,180

61,240