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REGISTERED NUMBER: 04762489
























Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Dencraft Dental Laboratories Limited

Dencraft Dental Laboratories Limited (Registered number: 04762489)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dencraft Dental Laboratories Limited

Company Information
for the Year Ended 31 October 2024







Directors: A C West
Mrs E M West
EJ Herridge





Registered office: Unit 26 Flex Space
Western Industrial Estate
Caerphilly
CF83 1BE





Registered number: 04762489





Accountants: Curtis Bowden & Thomas Limited
Chartered Certified Accountants
101 Dunraven Street
Tonypandy
CF40 1AR

Dencraft Dental Laboratories Limited (Registered number: 04762489)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 47,406 56,625
47,406 56,625

Current assets
Stocks 4,000 3,000
Debtors 6 26,901 22,080
Cash at bank 42,598 58,779
73,499 83,859
Creditors
Amounts falling due within one year 7 21,827 21,950
Net current assets 51,672 61,909
Total assets less current liabilities 99,078 118,534

Creditors
Amounts falling due after more than one
year

8

(8,719

)

(11,779

)

Provisions for liabilities (7,422 ) (9,039 )
Net assets 82,937 97,716

Capital and reserves
Called up share capital 100 100
Retained earnings 82,837 97,616
Shareholders' funds 82,937 97,716

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Dencraft Dental Laboratories Limited (Registered number: 04762489)

Balance Sheet - continued
31 October 2024


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 Board of Directors and authorised for issue on 18 March 2025 and were signed on its behalf by:




A C West - Director



EJ Herridge - Director


Dencraft Dental Laboratories Limited (Registered number: 04762489)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. Statutory information

Dencraft Dental Laboratories Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

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 year 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 year 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.

Dencraft Dental Laboratories Limited (Registered number: 04762489)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

3. Employees and directors

The average number of employees during the year was 4 (2023 - 4 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 November 2023
and 31 October 2024 500,000
Amortisation
At 1 November 2023
and 31 October 2024 500,000
Net book value
At 31 October 2024 -
At 31 October 2023 -

5. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 November 2023 214,215
Additions 961
At 31 October 2024 215,176
Depreciation
At 1 November 2023 157,590
Charge for year 10,180
At 31 October 2024 167,770
Net book value
At 31 October 2024 47,406
At 31 October 2023 56,625

6. Debtors: amounts falling due within one year
31.10.24 31.10.23
£    £   
Trade debtors 26,507 21,720
Other debtors 394 360
26,901 22,080

Dencraft Dental Laboratories Limited (Registered number: 04762489)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. Creditors: amounts falling due within one year
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 4,102 4,102
Trade creditors 1,827 1,782
Taxation and social security 1,228 4,066
Other creditors 14,670 12,000
21,827 21,950

8. Creditors: amounts falling due after more than one year
31.10.24 31.10.23
£    £   
Bank loans 8,719 11,779

9. Ultimate controlling party

The ultimate controlling party are the company directors.