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BSI DENTAL LIMITED

Registered Number
14295486
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

BSI DENTAL LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Dr Beatriz SANCHEZ IÑIGO

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

14295486 (England and Wales)
BSI DENTAL LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets321,99826,000
21,99826,000
Current assets
Debtors410,47511,750
Cash at bank and on hand48,90830,929
59,38342,679
Creditors amounts falling due within one year5(46,018)(22,428)
Net current assets (liabilities)13,36520,251
Total assets less current liabilities35,36346,251
Provisions for liabilities6(1,081)(1,162)
Net assets34,28245,089
Capital and reserves
Called up share capital100100
Profit and loss account34,18244,989
Shareholders' funds34,28245,089
The financial statements were approved and authorised for issue by the Director on 15 May 2025, and are signed on its behalf by:
Dr Beatriz SANCHEZ IÑIGO
Director
Registered Company No. 14295486
BSI DENTAL 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 accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
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.
Revenue from sale of goods
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.
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:
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 243,91124,2535,25333,417
Additions--1,4971,497
At 31 March 253,91124,2536,75034,914
Depreciation and impairment
At 01 April 248414,8511,7257,417
Charge for year6143,8801,0055,499
At 31 March 251,4558,7312,73012,916
Net book value
At 31 March 252,45615,5224,02021,998
At 31 March 243,07019,4023,52826,000
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables10,47511,750
Total10,47511,750
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables5752,220
Amounts owed to related parties20,432725
Taxation and social security23,20117,984
Accrued liabilities and deferred income1,8101,499
Total46,01822,428
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)1,0811,162
Total1,0811,162
7.Related party transactions
During the year the directors made available loans to the company. These loans are repayable on demand and interest free. At the year end the balance of the loan was £20,432 (2024: £725).