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REGISTERED NUMBER: 07225111 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2024

FOR

SURGIDENT UK LTD

SURGIDENT UK LTD (REGISTERED NUMBER: 07225111)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SURGIDENT UK LTD

COMPANY INFORMATION
for the Year Ended 30th April 2024







DIRECTORS: Ms G J Brookshaw
Dr R R Brookshaw





SECRETARY: Dr R R Brookshaw





REGISTERED OFFICE: 100 Barbirolli Square
Manchester
M2 3BD





REGISTERED NUMBER: 07225111 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

SURGIDENT UK LTD (REGISTERED NUMBER: 07225111)

BALANCE SHEET
30th April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 84,824 34,489
84,824 34,489

CURRENT ASSETS
Stocks 37,500 35,000
Debtors 6 301,843 220,371
Cash at bank 105,979 81,200
445,322 336,571
CREDITORS
Amounts falling due within one year 7 (429,561 ) (317,404 )
NET CURRENT ASSETS 15,761 19,167
TOTAL ASSETS LESS CURRENT
LIABILITIES

100,585

53,656

CREDITORS
Amounts falling due after more than one
year

8

(53,968

)

(21,517

)

PROVISIONS FOR LIABILITIES (20,672 ) (7,971 )
NET ASSETS 25,945 24,168

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 25,845 24,068
SHAREHOLDERS' FUNDS 25,945 24,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

SURGIDENT UK LTD (REGISTERED NUMBER: 07225111)

BALANCE SHEET - continued
30th April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd May 2025 and were signed on its behalf by:





Dr R R Brookshaw - Director


SURGIDENT UK LTD (REGISTERED NUMBER: 07225111)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th April 2024


1. STATUTORY INFORMATION

Surgident UK Limited is a private company limited by share capital, incorporated in England and Wales, registration number 07225111. The address of the registered office is 100 Barbirolli Square, Manchester, M2 3BD and principal place of business is Springfield, 248 Ashley Road, Hale, Altrincham, Cheshire, WA15 9NG.

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 as the fair value of the consideration received or receivable, excluding value added tax. The turnover principally consists of revenue of dental implants services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Plant and machinery -25 % reducing basis
Fixtures and fittings -25 % reducing basis
Motor vehicles -15 % reducing basis
Computer Equipment-25 % reducing basis


At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items of tangible fixed assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.


SURGIDENT UK LTD (REGISTERED NUMBER: 07225111)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 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.

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.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents
Cash and cash equivalents are represented by cash at bank.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they stated at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2023
and 30th April 2024 750,000
AMORTISATION
At 1st May 2023
and 30th April 2024 750,000
NET BOOK VALUE
At 30th April 2024 -
At 30th April 2023 -

SURGIDENT UK LTD (REGISTERED NUMBER: 07225111)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st May 2023 101,738 3,019 - 6,696 111,453
Additions - - 66,290 - 66,290
At 30th April 2024 101,738 3,019 66,290 6,696 177,743
DEPRECIATION
At 1st May 2023 69,086 2,764 - 5,114 76,964
Charge for year 8,163 64 7,458 270 15,955
At 30th April 2024 77,249 2,828 7,458 5,384 92,919
NET BOOK VALUE
At 30th April 2024 24,489 191 58,832 1,312 84,824
At 30th April 2023 32,652 255 - 1,582 34,489

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 119,305 39,660
Other debtors 9,120 56,475
Directors' loan accounts 173,418 124,236
301,843 220,371

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 11,090 9,975
Hire purchase contracts and finance leases 8,284 449
Trade creditors 106,302 42,456
Tax 252,073 255,022
Social security and other taxes 1,932 1,533
Other creditors 44,798 3,468
Accruals and deferred income 5,082 4,501
429,561 317,404

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,447 11,091
Bank loans - 2-5 years - 10,426
Hire purchase contracts and finance leases 43,521 -
53,968 21,517

SURGIDENT UK LTD (REGISTERED NUMBER: 07225111)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th April 2024


9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts and finance leases 51,805 -

10. CALLED UP SHARE CAPITAL

There are 100 shares allotted, issued and fully paid, these are made up as follows:


Share capital type
Nominal
Value:

2024

2023

Ordinary A Shares £1.00 94 95
Preference B shares £1.00 1 1
Preference C shares £1.00 1 1
Preference D shares £1.00 1 1
Preference E shares £1.00 1 1
Preference F shares £1.00 1 1
Ordinary G shares £1.00 1 0
100 100