Acorah Software Products - Accounts Production 16.2.800 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 10524368 Mr Richard Moss Anglia Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10524368 2024-01-31 10524368 2025-01-31 10524368 2024-02-01 2025-01-31 10524368 frs-core:CurrentFinancialInstruments 2025-01-31 10524368 frs-core:Non-currentFinancialInstruments 2025-01-31 10524368 frs-core:BetweenOneFiveYears 2025-01-31 10524368 frs-core:FurnitureFittings 2025-01-31 10524368 frs-core:FurnitureFittings 2024-02-01 2025-01-31 10524368 frs-core:FurnitureFittings 2024-01-31 10524368 frs-core:NetGoodwill 2025-01-31 10524368 frs-core:NetGoodwill 2024-02-01 2025-01-31 10524368 frs-core:NetGoodwill 2024-01-31 10524368 frs-core:MotorVehicles 2025-01-31 10524368 frs-core:MotorVehicles 2024-02-01 2025-01-31 10524368 frs-core:MotorVehicles 2024-01-31 10524368 frs-core:PlantMachinery 2025-01-31 10524368 frs-core:PlantMachinery 2024-02-01 2025-01-31 10524368 frs-core:PlantMachinery 2024-01-31 10524368 frs-core:WithinOneYear 2025-01-31 10524368 frs-core:ShareCapital 2025-01-31 10524368 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 10524368 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10524368 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 10524368 frs-bus:SmallEntities 2024-02-01 2025-01-31 10524368 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 10524368 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 10524368 frs-bus:Director1 2024-02-01 2025-01-31 10524368 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 10524368 frs-countries:EnglandWales 2024-02-01 2025-01-31 10524368 2023-01-31 10524368 2024-01-31 10524368 2023-02-01 2024-01-31 10524368 frs-core:CurrentFinancialInstruments 2024-01-31 10524368 frs-core:Non-currentFinancialInstruments 2024-01-31 10524368 frs-core:BetweenOneFiveYears 2024-01-31 10524368 frs-core:WithinOneYear 2024-01-31 10524368 frs-core:ShareCapital 2024-01-31 10524368 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Expressions Dental Studio Limited
Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10524368
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,108 3,208
Tangible Assets 5 61,244 51,841
63,352 55,049
CURRENT ASSETS
Stocks 6 17,225 17,568
Debtors 7 38,338 31,624
Cash at bank and in hand 129,377 137,111
184,940 186,303
Creditors: Amounts Falling Due Within One Year 8 (50,500 ) (52,754 )
NET CURRENT ASSETS (LIABILITIES) 134,440 133,549
TOTAL ASSETS LESS CURRENT LIABILITIES 197,792 188,598
Creditors: Amounts Falling Due After More Than One Year 9 (31,710 ) (29,630 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,570 ) (12,369 )
NET ASSETS 156,512 146,599
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 156,412 146,499
SHAREHOLDERS' FUNDS 156,512 146,599
Page 1
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For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Richard Moss
Director
8th April 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Expressions Dental Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10524368 . The registered office is C\O Swinton Accountants, Park Farm Business Park, Park Farm Hotel, Norwich Road, Hethersett, Norwich, NR9 3DL.
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 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 sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
2.5. 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.
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2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 7)
8 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 11,000
As at 31 January 2025 11,000
...CONTINUED
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Amortisation
As at 1 February 2024 7,792
Provided during the period 1,100
As at 31 January 2025 8,892
Net Book Value
As at 31 January 2025 2,108
As at 1 February 2024 3,208
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 46,773 30,095 5,595 82,463
Additions 1,464 39,999 - 41,463
Disposals - (26,400 ) - (26,400 )
As at 31 January 2025 48,237 43,694 5,595 97,526
Depreciation
As at 1 February 2024 18,268 8,618 3,736 30,622
Provided during the period 4,383 7,686 279 12,348
Disposals - (6,688 ) - (6,688 )
As at 31 January 2025 22,651 9,616 4,015 36,282
Net Book Value
As at 31 January 2025 25,586 34,078 1,580 61,244
As at 1 February 2024 28,505 21,477 1,859 51,841
6. Stocks
2025 2024
£ £
Stock 17,225 17,568
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,290 31,254
Other debtors 1,048 370
38,338 31,624
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,738 -
Trade creditors 1,685 7,278
Bank loans and overdrafts 5,556 5,556
Other creditors 11,120 4,910
Taxation and social security 26,401 35,010
50,500 52,754
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,634 -
Bank loans 24,076 29,630
31,710 29,630
10. Secured Creditors
Hire Purchase contracts are secured against the assets to which they pertain.
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,372 -
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,738 -
Later than one year and not later than five years 7,634 -
13,372 -
13,372 -
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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