2024-04-012025-03-312025-03-31false13994467Ebert Mann 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Ebert Mann Limited

Registered Number
13994467
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Ebert Mann Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Dr Claire Ebert
Dr Thomas Mann

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

13994467 (England and Wales)
Ebert Mann Limited
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3818-
818-
Current assets
Debtors29,77914,228
Cash at bank and on hand41,21213,246
70,99127,474
Creditors amounts falling due within one year4(49,303)(27,352)
Net current assets (liabilities)21,688122
Total assets less current liabilities22,506122
Provisions for liabilities5(205)-
Net assets22,301122
Capital and reserves
Called up share capital100100
Profit and loss account22,20122
Shareholders' funds22,301122
The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2025, and are signed on its behalf by:
Dr Claire Ebert
Director
Dr Thomas Mann
Director

Registered Company No. 13994467
Ebert Mann Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Office Equipment20
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions1,0231,023
At 31 March 251,0231,023
Depreciation and impairment
Charge for year205205
At 31 March 25205205
Net book value
At 31 March 25818818
At 31 March 24--
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,0461,046
Taxation and social security46,85526,139
Other creditors1,041-
Accrued liabilities and deferred income361167
Total49,30327,352
5.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)205-
Total205-
6.Related party transactions
During the year the Company made available a loan to the Directors. At the year end the balance of the loan was £1,041 (2024: -£4,184).Interest was charged on this loan at a market rate, and the loan is repayable upon demand.