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REGISTERED NUMBER: SC691532 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 2 MARCH 2024 TO 31 JULY 2024

FOR

THE EYEMOUTH DENTAL PRACTICE LTD

THE EYEMOUTH DENTAL PRACTICE LTD (REGISTERED NUMBER: SC691532)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 2 March 2024 to 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

THE EYEMOUTH DENTAL PRACTICE LTD

COMPANY INFORMATION
for the Period 2 March 2024 to 31 July 2024







DIRECTOR: C Barrowman





REGISTERED OFFICE: Old Telephone Exchange
Upper Houndlaw
Eyemouth
Berwickshire
TD14 5BU





REGISTERED NUMBER: SC691532 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

THE EYEMOUTH DENTAL PRACTICE LTD (REGISTERED NUMBER: SC691532)

BALANCE SHEET
31 July 2024

2024 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 106,333 116,000
Tangible assets 5 25,479 12,527
131,812 128,527

CURRENT ASSETS
Stocks 6 2,610 3,308
Debtors 7 34,697 44,849
Cash at bank 2,803 47,707
40,110 95,864
CREDITORS
Amounts falling due within one year 8 90,233 72,158
NET CURRENT (LIABILITIES)/ASSETS (50,123 ) 23,706
TOTAL ASSETS LESS CURRENT
LIABILITIES

81,689

152,233

PROVISIONS FOR LIABILITIES 10 6,369 3,132
NET ASSETS 75,320 149,101

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 75,220 149,001
75,320 149,101

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 14 April 2025 and were signed by:





C Barrowman - Director


THE EYEMOUTH DENTAL PRACTICE LTD (REGISTERED NUMBER: SC691532)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 2 March 2024 to 31 July 2024

1. STATUTORY INFORMATION

The Eyemouth Dental Practice Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 2021, is being amortised evenly over its estimated useful life of five 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 - 25% reducing balance
Fixtures and fittings - 25% on cost
Computer equipment - 33% 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 period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

THE EYEMOUTH DENTAL PRACTICE LTD (REGISTERED NUMBER: SC691532)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 2 March 2024 to 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2024 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 2 March 2024
and 31 July 2024 116,000
AMORTISATION
Amortisation for period 9,667
At 31 July 2024 9,667
NET BOOK VALUE
At 31 July 2024 106,333
At 1 March 2024 116,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 2 March 2024 - 17,101 4,029 21,130
Additions 15,612 - - 15,612
At 31 July 2024 15,612 17,101 4,029 36,742
DEPRECIATION
At 2 March 2024 - 6,090 2,513 8,603
Charge for period 325 1,781 554 2,660
At 31 July 2024 325 7,871 3,067 11,263
NET BOOK VALUE
At 31 July 2024 15,287 9,230 962 25,479
At 1 March 2024 - 11,011 1,516 12,527

6. STOCKS
2024 2024
£    £   
Stocks 2,610 3,308

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Trade debtors 3,960 12,527
Amounts owed by participating interests 4,449 -
Other debtors - 2,050
Prepayments and accrued income 26,288 30,272
34,697 44,849

THE EYEMOUTH DENTAL PRACTICE LTD (REGISTERED NUMBER: SC691532)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 2 March 2024 to 31 July 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Trade creditors 11,206 8,359
Tax 35,839 27,111
Social security and other taxes 7,012 3,193
Other creditors 33,209 118
Accruals and deferred income 2,967 -
Accrued expenses - 33,377
90,233 72,158

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2024
£    £   
Within one year 23,092 23,092
Between one and five years 12,554 22,158
35,646 45,250

10. PROVISIONS FOR LIABILITIES
2024 2024
£    £   
Deferred tax 6,369 3,132

Deferred
tax
£   
Balance at 2 March 2024 3,132
Provided during period 3,237
Balance at 31 July 2024 6,369

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 July 2024 and 1 March 2024:

2024 2024
£    £   
C A Evans
Balance outstanding at start of period - (51,129 )
Amounts advanced - 290,005
Amounts repaid - (238,876 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - -

This loan is interest free and has no fixed repayment terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
THE EYEMOUTH DENTAL PRACTICE LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Eyemouth Dental Practice Ltd for the period ended 31 July 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of The Eyemouth Dental Practice Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Eyemouth Dental Practice Ltd and state those matters that we have agreed to state to the director of The Eyemouth Dental Practice Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that The Eyemouth Dental Practice Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Eyemouth Dental Practice Ltd. You consider that The Eyemouth Dental Practice Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of The Eyemouth Dental Practice Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


15 April 2025