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REGISTERED NUMBER: 06694524















Unaudited Financial Statements for the Year Ended 30 September 2024

for

MB Dental Laboratory Ltd

MB Dental Laboratory Ltd (Registered number: 06694524)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


MB Dental Laboratory Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: M Bresler





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 06694524





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

MB Dental Laboratory Ltd (Registered number: 06694524)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 49,123 2,071
49,123 2,071

CURRENT ASSETS
Debtors 6 8,533 11,448
Cash at bank 104,196 120,035
112,729 131,483
CREDITORS
Amounts falling due within one year 7 22,671 17,575
NET CURRENT ASSETS 90,058 113,908
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,181

115,979

PROVISIONS FOR LIABILITIES 393 393
NET ASSETS 138,788 115,586

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 138,787 115,585
SHAREHOLDERS' FUNDS 138,788 115,586

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

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

MB Dental Laboratory Ltd (Registered number: 06694524)

Statement of Financial Position - continued
30 September 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 director and authorised for issue on 13 June 2025 and were signed by:





M Bresler - Director


MB Dental Laboratory Ltd (Registered number: 06694524)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

MB Dental Laboratory Ltd is a private company, limited by shares , registered in Not specified/Other. 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 of £5,000 was purchased from an unrelated third party in 2008. Goodwill is amortised at the rate of 20% per annum using the straight line method.

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 etc - 33% on cost and 20% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

MB Dental Laboratory Ltd (Registered number: 06694524)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 5,000
AMORTISATION
At 1 October 2023
and 30 September 2024 5,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 15,707
Additions 47,706
At 30 September 2024 63,413
DEPRECIATION
At 1 October 2023 13,636
Charge for year 654
At 30 September 2024 14,290
NET BOOK VALUE
At 30 September 2024 49,123
At 30 September 2023 2,071

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 8,533 10,851
Other debtors - 597
8,533 11,448

MB Dental Laboratory Ltd (Registered number: 06694524)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 1,684 5,448
Taxation and social security 15,878 12,127
Other creditors 5,109 -
22,671 17,575

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 Ordinary shares £1 1 1

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
M Bresler
Balance outstanding at start of year 596 883
Amounts advanced - 596
Amounts repaid (596 ) (883 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 596

The loans were unsecured and interest on the above loans was charged at 2.5% per annum.