2023-11-212024-11-302024-11-30false15300183GM DENTAL SERVICES LTD2025-03-15falseiso4217:GBPxbrli:pure153001832023-11-21153001832024-11-30153001832023-11-212024-11-30153001832023-11-20153001832023-11-20153001832023-11-202023-11-2015300183bus:SmallEntities2023-11-212024-11-3015300183bus:AuditExempt-NoAccountantsReport2023-11-212024-11-3015300183bus:FullAccounts2023-11-212024-11-3015300183bus:PrivateLimitedCompanyLtd2023-11-212024-11-3015300183core:WithinOneYear2024-11-3015300183core:AfterOneYear2024-11-3015300183core:WithinOneYear2023-11-2015300183core:AfterOneYear2023-11-2015300183core:ShareCapital2024-11-3015300183core:SharePremium2024-11-3015300183core:RevaluationReserve2024-11-3015300183core:OtherReservesSubtotal2024-11-3015300183core:RetainedEarningsAccumulatedLosses2024-11-3015300183core:ShareCapital2023-11-2015300183core:SharePremium2023-11-2015300183core:RevaluationReserve2023-11-2015300183core:OtherReservesSubtotal2023-11-2015300183core:RetainedEarningsAccumulatedLosses2023-11-2015300183core:LandBuildings2024-11-3015300183core:PlantMachinery2024-11-3015300183core:Vehicles2024-11-3015300183core:FurnitureFittings2024-11-3015300183core:OfficeEquipment2024-11-3015300183core:NetGoodwill2024-11-3015300183core:IntangibleAssetsOtherThanGoodwill2024-11-3015300183core:ListedExchangeTraded2024-11-3015300183core:UnlistedNon-exchangeTraded2024-11-3015300183core:LandBuildings2023-11-2015300183core:PlantMachinery2023-11-2015300183core:Vehicles2023-11-2015300183core:FurnitureFittings2023-11-2015300183core:OfficeEquipment2023-11-2015300183core:NetGoodwill2023-11-2015300183core:IntangibleAssetsOtherThanGoodwill2023-11-2015300183core:ListedExchangeTraded2023-11-2015300183core:UnlistedNon-exchangeTraded2023-11-2015300183core:LandBuildings2023-11-212024-11-3015300183core:PlantMachinery2023-11-212024-11-3015300183core:Vehicles2023-11-212024-11-3015300183core:FurnitureFittings2023-11-212024-11-3015300183core:OfficeEquipment2023-11-212024-11-3015300183core:NetGoodwill2023-11-212024-11-3015300183core:IntangibleAssetsOtherThanGoodwill2023-11-212024-11-3015300183core:ListedExchangeTraded2023-11-212024-11-3015300183core:UnlistedNon-exchangeTraded2023-11-212024-11-3015300183core:MoreThanFiveYears2023-11-212024-11-3015300183core:Non-currentFinancialInstruments2024-11-3015300183core:Non-currentFinancialInstruments2023-11-2015300183dpl:CostSales2023-11-212024-11-3015300183dpl:DistributionCosts2023-11-212024-11-3015300183core:LandBuildings2023-11-212024-11-3015300183core:PlantMachinery2023-11-212024-11-3015300183core:Vehicles2023-11-212024-11-3015300183core:FurnitureFittings2023-11-212024-11-3015300183core:OfficeEquipment2023-11-212024-11-3015300183dpl:AdministrativeExpenses2023-11-212024-11-3015300183core:NetGoodwill2023-11-212024-11-3015300183core:IntangibleAssetsOtherThanGoodwill2023-11-212024-11-3015300183dpl:GroupUndertakings2023-11-212024-11-3015300183dpl:ParticipatingInterests2023-11-212024-11-3015300183dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-212024-11-3015300183core:ListedExchangeTraded2023-11-212024-11-3015300183dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-212024-11-3015300183core:UnlistedNon-exchangeTraded2023-11-212024-11-3015300183dpl:CostSales2023-11-202023-11-2015300183dpl:DistributionCosts2023-11-202023-11-2015300183core:LandBuildings2023-11-202023-11-2015300183core:PlantMachinery2023-11-202023-11-2015300183core:Vehicles2023-11-202023-11-2015300183core:FurnitureFittings2023-11-202023-11-2015300183core:OfficeEquipment2023-11-202023-11-2015300183dpl:AdministrativeExpenses2023-11-202023-11-2015300183core:NetGoodwill2023-11-202023-11-2015300183core:IntangibleAssetsOtherThanGoodwill2023-11-202023-11-2015300183dpl:GroupUndertakings2023-11-202023-11-2015300183dpl:ParticipatingInterests2023-11-202023-11-2015300183dpl:GroupUndertakingscore:ListedExchangeTraded2023-11-202023-11-2015300183core:ListedExchangeTraded2023-11-202023-11-2015300183dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-11-202023-11-2015300183core:UnlistedNon-exchangeTraded2023-11-202023-11-2015300183core:NetGoodwill2024-11-3015300183core:IntangibleAssetsOtherThanGoodwill2024-11-3015300183core:LandBuildings2024-11-3015300183core:PlantMachinery2024-11-3015300183core:Vehicles2024-11-3015300183core:FurnitureFittings2024-11-3015300183core:OfficeEquipment2024-11-3015300183core:AfterOneYear2024-11-3015300183core:WithinOneYear2024-11-3015300183core:ListedExchangeTraded2024-11-3015300183core:UnlistedNon-exchangeTraded2024-11-3015300183core:ShareCapital2024-11-3015300183core:SharePremium2024-11-3015300183core:RevaluationReserve2024-11-3015300183core:OtherReservesSubtotal2024-11-3015300183core:RetainedEarningsAccumulatedLosses2024-11-3015300183core:NetGoodwill2023-11-2015300183core:IntangibleAssetsOtherThanGoodwill2023-11-2015300183core:LandBuildings2023-11-2015300183core:PlantMachinery2023-11-2015300183core:Vehicles2023-11-2015300183core:FurnitureFittings2023-11-2015300183core:OfficeEquipment2023-11-2015300183core:AfterOneYear2023-11-2015300183core:WithinOneYear2023-11-2015300183core:ListedExchangeTraded2023-11-2015300183core:UnlistedNon-exchangeTraded2023-11-2015300183core:ShareCapital2023-11-2015300183core:SharePremium2023-11-2015300183core:RevaluationReserve2023-11-2015300183core:OtherReservesSubtotal2023-11-2015300183core:RetainedEarningsAccumulatedLosses2023-11-2015300183core:NetGoodwill2023-11-2015300183core:IntangibleAssetsOtherThanGoodwill2023-11-2015300183core:LandBuildings2023-11-2015300183core:PlantMachinery2023-11-2015300183core:Vehicles2023-11-2015300183core:FurnitureFittings2023-11-2015300183core:OfficeEquipment2023-11-2015300183core:AfterOneYear2023-11-2015300183core:WithinOneYear2023-11-2015300183core:ListedExchangeTraded2023-11-2015300183core:UnlistedNon-exchangeTraded2023-11-2015300183core:ShareCapital2023-11-2015300183core:SharePremium2023-11-2015300183core:RevaluationReserve2023-11-2015300183core:OtherReservesSubtotal2023-11-2015300183core:RetainedEarningsAccumulatedLosses2023-11-2015300183core:AfterOneYear2023-11-212024-11-3015300183core:WithinOneYear2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:CostValuation2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-212024-11-3015300183core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3015300183core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3015300183core:Non-currentFinancialInstrumentscore:CostValuation2023-11-2015300183core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-2015300183core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-2015300183core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-2015300183core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-2015300183core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-2015300183core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-2015300183core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-2015300183core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-2015300183bus:Director12023-11-212024-11-3015300183bus:Director22023-11-212024-11-30

GM DENTAL SERVICES LTD

Registered Number
15300183
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2024

GM DENTAL SERVICES LTD
Company Information
for the period from 21 November 2023 to 30 November 2024

Directors

Mrs Anne Morris
Mr Gareth Morris

Registered Address

4 Herridge Close
Bramley
Tadley
RG26 5UX

Registered Number

15300183 (England and Wales)
GM DENTAL SERVICES LTD
Statement of Financial Position
30 November 2024

Notes

2024

£

£

Current assets
Debtors311,041
Cash at bank and on hand7,026
18,067
Creditors amounts falling due within one year4(17,674)
Net current assets (liabilities)393
Total assets less current liabilities393
Net assets393
Capital and reserves
Called up share capital100
Profit and loss account293
Shareholders' funds393
The financial statements were approved and authorised for issue by the Board of Directors on 15 March 2025, and are signed on its behalf by:
Mr Gareth Morris
Director
Registered Company No. 15300183
GM DENTAL SERVICES LTD
Notes to the Financial Statements
for the period ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number is 15300183 and registered office address is 4 Herridge Close, Bramley, Tadley, Hampshire, RG26 5UX.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 rendering of services.
Revenue from rendering of services
Revenue 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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2024
Average number of employees during the year2
3.Debtors: amounts due within one year

2024

£
Other debtors4,596
Prepayments and accrued income6,445
Total11,041
Other debtors represent the total amount due from the director at the period end.
4.Creditors: amounts due within one year

2024

£
Taxation and social security16,774
Accrued liabilities and deferred income900
Total17,674