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Registered number: 12272608
Triquestra Dental Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12272608
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,130 44,709
34,130 44,709
CURRENT ASSETS
Debtors 5 8,889 22,847
Cash at bank and in hand 207,291 137,615
216,180 160,462
Creditors: Amounts Falling Due Within One Year 6 (134,330 ) (53,734 )
NET CURRENT ASSETS (LIABILITIES) 81,850 106,728
TOTAL ASSETS LESS CURRENT LIABILITIES 115,980 151,437
Creditors: Amounts Falling Due After More Than One Year 7 - (34,439 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,533 ) (11,177 )
NET ASSETS 107,447 105,821
CAPITAL AND RESERVES
Called up share capital 9 102 101
Profit and Loss Account 107,345 105,720
SHAREHOLDERS' FUNDS 107,447 105,821
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Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr John McVeigh
Director
Dr Ann McVeigh
Director
13 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Triquestra Dental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12272608 . The registered office is 3 Atlas House West Devon Business Park, Tavistock, Devon, PL19 9DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the fair value of the consideration received for the provision of dental services in theordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts.The company recognises revenue when the amount of revenue can be reliably measured, and it is probable thatfuture economic benefits will flow to the entity.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except thata change attributable to an item of income or expense recognised as other comprehensive income is alsorecognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted orsubstantively enacted by the reporting date in the countries where the company operates and generates taxable income.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 5,852 72,052 4,598 82,502
Additions - - 1,253 1,253
As at 31 October 2024 5,852 72,052 5,851 83,755
Depreciation
As at 1 November 2023 3,833 31,294 2,666 37,793
Provided during the period 505 10,189 1,138 11,832
As at 31 October 2024 4,338 41,483 3,804 49,625
Net Book Value
As at 31 October 2024 1,514 30,569 2,047 34,130
As at 1 November 2023 2,019 40,758 1,932 44,709
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,131 20,375
Prepayments and accrued income 2,758 2,472
8,889 22,847
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 34,439 7,641
Other creditors 72,500 25,886
Taxation and social security 27,391 20,207
134,330 53,734
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 34,439
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 34,439 7,641
Later than one year and not later than five years - 34,439
34,439 42,080
34,439 42,080
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 102 101
Page 5