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REGISTERED NUMBER: SC467766 (Scotland)














Unaudited Financial Statements

for the Period 10 October 2023 to 30 September 2024

for

Windsor House Dental Practice Limited

Windsor House Dental Practice Limited (Registered number: SC467766)






Contents of the Financial Statements
for the Period 10 October 2023 to 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Windsor House Dental Practice Limited

Company Information
for the Period 10 October 2023 to 30 September 2024







DIRECTORS: Dr M J Dickie
Mrs R Dickie





REGISTERED OFFICE: 7 High Street
Nairn
IV12 4AG





REGISTERED NUMBER: SC467766 (Scotland)





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

Windsor House Dental Practice Limited (Registered number: SC467766)

Balance Sheet
30 September 2024

30.9.24 9.10.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 165,145 43,218
165,145 43,218

CURRENT ASSETS
Stocks 5,991 6,500
Debtors 6 28,200 5,741
Cash at bank and in hand 26,346 13,087
60,537 25,328
CREDITORS
Amounts falling due within one year 7 50,924 13,522
NET CURRENT ASSETS 9,613 11,806
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,758

55,024

CREDITORS
Amounts falling due after more than one
year

8

(100,620

)

-

PROVISIONS FOR LIABILITIES 9 (16,287 ) (10,805 )
NET ASSETS 57,851 44,219

CAPITAL AND RESERVES
Called up share capital 60 60
Retained earnings 57,791 44,159
57,851 44,219

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

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

Windsor House Dental Practice Limited (Registered number: SC467766)

Balance Sheet - 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 Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:





Dr M J Dickie - Director


Windsor House Dental Practice Limited (Registered number: SC467766)

Notes to the Financial Statements
for the Period 10 October 2023 to 30 September 2024

1. STATUTORY INFORMATION

Windsor House Dental Practice Limited 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.

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% on reducing balance
Fixtures and fittings - 25% on reducing balance
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.

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.

Windsor House Dental Practice Limited (Registered number: SC467766)

Notes to the Financial Statements - continued
for the Period 10 October 2023 to 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 10 October 2023
and 30 September 2024 300,000
AMORTISATION
At 10 October 2023
and 30 September 2024 300,000
NET BOOK VALUE
At 30 September 2024 -
At 9 October 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 10 October 2023 - 61,546 - - 61,546
Additions 100,000 31,668 460 1,721 133,849
At 30 September 2024 100,000 93,214 460 1,721 195,395
DEPRECIATION
At 10 October 2023 - 18,328 - - 18,328
Charge for period - 11,233 115 574 11,922
At 30 September 2024 - 29,561 115 574 30,250
NET BOOK VALUE
At 30 September 2024 100,000 63,653 345 1,147 165,145
At 9 October 2023 - 43,218 - - 43,218

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 9.10.23
£    £   
Trade debtors 26,389 2,386
Amounts owed by group undertakings 478 -
Other debtors 1,333 3,355
28,200 5,741

Windsor House Dental Practice Limited (Registered number: SC467766)

Notes to the Financial Statements - continued
for the Period 10 October 2023 to 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 9.10.23
£    £   
Bank loans and overdrafts 2,305 -
Hire purchase contracts 6,024 -
Trade creditors 24,065 5,508
Taxation and social security 20,534 7,982
Other creditors (2,004 ) 32
50,924 13,522

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 9.10.23
£    £   
Bank loans 96,102 -
Hire purchase contracts 4,518 -
100,620 -

9. PROVISIONS FOR LIABILITIES
30.9.24 9.10.23
£    £   
Deferred tax 16,287 10,805

Deferred
tax
£   
Balance at 10 October 2023 10,805
Provided during period 5,482
Balance at 30 September 2024 16,287

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 30 September 2024 and 9 October 2023:

30.9.24 9.10.23
£    £   
Dr M J Dickie
Balance outstanding at start of period (32 ) -
Amounts advanced 29,688 25,827
Amounts repaid (29,656 ) (25,859 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - (32 )