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REGISTERED NUMBER: SC506619 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Armitage Dental Group Ltd

Armitage Dental Group Ltd (Registered number: SC506619)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Armitage Dental Group Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Dr S Armitage
Mrs S Armitage





REGISTERED OFFICE: 44 Lawrence Street
Glasgow
G11 5HD





REGISTERED NUMBER: SC506619 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

Armitage Dental Group Ltd (Registered number: SC506619)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 357,112 380,920
Tangible assets 5 243,808 247,888
600,920 628,808

CURRENT ASSETS
Stocks 2,315 2,205
Debtors 6 179,428 18,666
Cash at bank and in hand 200,940 448,376
382,683 469,247
CREDITORS
Amounts falling due within one year 7 96,949 109,452
NET CURRENT ASSETS 285,734 359,795
TOTAL ASSETS LESS CURRENT
LIABILITIES

886,654

988,603

CREDITORS
Amounts falling due after more than one year 8 (295,774 ) (348,127 )

PROVISIONS FOR LIABILITIES 10 (52,435 ) (51,432 )
NET ASSETS 538,445 589,044

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 538,345 588,944
SHAREHOLDERS' FUNDS 538,445 589,044

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

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

Armitage Dental Group Ltd (Registered number: SC506619)

Balance Sheet - continued
31 July 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 28 April 2025 and were signed on its behalf by:





Dr S Armitage - Director


Armitage Dental Group Ltd (Registered number: SC506619)

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

1. STATUTORY INFORMATION

Armitage Dental Group 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.

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 2019, 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 - 20% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 50% 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 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.


Armitage Dental Group Ltd (Registered number: SC506619)

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

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 476,150
AMORTISATION
At 1 August 2023 95,230
Amortisation for year 23,808
At 31 July 2024 119,038
NET BOOK VALUE
At 31 July 2024 357,112
At 31 July 2023 380,920

Armitage Dental Group Ltd (Registered number: SC506619)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2023 170,000 98,544 9,913
Additions - 2,613 129
At 31 July 2024 170,000 101,157 10,042
DEPRECIATION
At 1 August 2023 - 47,599 5,948
Charge for year - 20,231 1,506
At 31 July 2024 - 67,830 7,454
NET BOOK VALUE
At 31 July 2024 170,000 33,327 2,588
At 31 July 2023 170,000 50,945 3,965

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 44,850 880 324,187
Additions 72,641 1,956 77,339
At 31 July 2024 117,491 2,836 401,526
DEPRECIATION
At 1 August 2023 22,425 327 76,299
Charge for year 58,746 936 81,419
At 31 July 2024 81,171 1,263 157,718
NET BOOK VALUE
At 31 July 2024 36,320 1,573 243,808
At 31 July 2023 22,425 553 247,888

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 18,407 18,645
Other debtors 161,000 -
Prepayments 21 21
179,428 18,666

Armitage Dental Group Ltd (Registered number: SC506619)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts (see note 9) 39,896 39,896
Hire purchase contracts 24,129 23,883
Tax 25,942 38,410
Social security and other taxes 149 15
Directors' loan accounts 538 234
Accrued expenses 6,295 7,014
96,949 109,452

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans (see note 9) 240,546 270,497
Hire purchase contracts 55,228 77,630
295,774 348,127

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 104,296 124,247

9. LOANS

An analysis of the maturity of loans is given below:

31.7.24 31.7.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 39,896 39,896

Amounts falling due between one and two years:
Bank loans - 1-2 years 39,896 39,896

Amounts falling due between two and five years:
Bank loans - 2-5 years 96,354 106,354

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 104,296 124,247

Armitage Dental Group Ltd (Registered number: SC506619)

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

10. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 52,435 51,432

Deferred
tax
£   
Balance at 1 August 2023 51,432
Charge to Income Statement during year 1,003
Balance at 31 July 2024 52,435

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
75 Ordinary A £1.00 75 75
25 Ordinary B £1.00 25 25
100 100

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company was due the directors £538 (2023 - £234). There are no specific repayment terms and no interest has been charged.