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MIST DENTAL LIMITED

Registered Number
13910757
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

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

Directors

Dr Liam Miller
Dr Luke Storr

Registered Address

12 Ripon Road
Harrogate
HG1 2JB

Registered Number

13910757 (England and Wales)
MIST DENTAL LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets3621,153244,392
Tangible assets4505,052276,540
1,126,205520,932
Current assets
Stocks53,4322,500
Debtors69,9657,310
Cash at bank and on hand58,68340,623
72,08050,433
Creditors amounts falling due within one year7(77,240)(46,824)
Net current assets (liabilities)(5,160)3,609
Total assets less current liabilities1,121,045524,541
Creditors amounts falling due after one year8(1,073,260)(480,653)
Net assets47,78543,888
Capital and reserves
Called up share capital2-
Profit and loss account47,78343,888
Shareholders' funds47,78543,888
The financial statements were approved and authorised for issue by the Board of Directors on 17 June 2025, and are signed on its behalf by:
Dr Liam Miller
Director
Dr Luke Storr
Director

Registered Company No. 13910757
MIST 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 financial statements have been prepared on the historical cost basis.
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.
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.
Interest income
Interest income is recognised using the effective interest rate method.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:

Straight line (years)
Plant and machinery5
Office Equipment5
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year85
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 24244,392244,392
Additions376,761376,761
At 31 March 25621,153621,153
Net book value
At 31 March 25621,153621,153
At 31 March 24244,392244,392
4.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 24208,58873,72811,212293,528
Additions216,30531,539708248,552
At 31 March 25424,893105,26711,920542,080
Depreciation and impairment
At 01 April 24-14,7452,24316,988
Charge for year-18,1041,93620,040
At 31 March 25-32,8494,17937,028
Net book value
At 31 March 25424,89372,4187,741505,052
At 31 March 24208,58858,9838,969276,540
5.Stocks

2025

2024

££
Raw materials and consumables3,4322,500
Total3,4322,500
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables4783,722
Other debtors7,2193,588
Prepayments and accrued income2,268-
Total9,9657,310
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables6,0115,271
Bank borrowings and overdrafts35,37312,845
Taxation and social security23,0423,405
Finance lease and HP contracts8,9033,945
Other creditors-19,858
Accrued liabilities and deferred income3,9111,500
Total77,24046,824
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts1,020,963464,810
Other creditors52,29715,843
Total1,073,260480,653
9.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts52,29815,844
10.Related party transactions
During the year the company loaned the directors £2,373 (2024: -£19,858). This loan is repayable upon demand and the balance is included within other debtors. Interest has been charged on the loan at the UK market rate of interest on a monthly basis. The directors have confirmed that the overdrawn balance of £2,373 will be paid back into the company bank before 31 December 2025, as such there is no additional S455 tax to be paid on the overdrawn balance.