Company number 11804661
BJM Dental Laboratory Ltd
Micro-entity Accounts
For the year ended 28 February 2025
SBC House
Restmor Way
Wallington
Surrey Ashferns
SM6 7AH Chartered Certified Accountants
BJM Dental Laboratory Ltd
Registered number: 11804661
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 - 4,530
Current assets
Stocks 20,900 24,500
Debtors 4 32,343 23,972
Cash at bank and in hand 2,581 1,954
55,824 50,426
Creditors: amounts falling due within one year 5 (40,822) (44,385)
Net current assets 15,002 6,041
Total assets less current liabilities 15,002 10,571
Creditors: amounts falling due after more than one year 6 (2,200) (10,269)
Net assets 12,802 302
Capital and reserves
Called up share capital 100 100
Profit and loss account 12,702 202
Shareholders' funds 12,802 302
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 15 July 2025
….......................................
B J Mason
Director
BJM Dental Laboratory Ltd
Notes to the Accounts
for the year ended 28 February 2025
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 3 years
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 8 5
3 Tangible fixed assets
Plant and machinery
£
Cost
At 1 March 2024 50,867
At 28 February 2025 50,867
Depreciation
At 1 March 2024 46,337
Charge for the year 4,530
At 28 February 2025 50,867
Net book value
At 28 February 2025 -
At 29 February 2024 4,530
4 Debtors 2025 2024
£ £
Trade debtors 32,343 22,682
Other debtors - 1,290
32,343 23,972
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 23,658 23,210
Trade creditors - 1,481
Taxation and social security costs 12,154 14,324
Other creditors 5,010 5,370
40,822 44,385
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 2,200 10,269
7 Other information
BJM Dental Laboratory Ltd is a private company limited by shares and incorporated in England. Its registered office is:
SBC House, Restmor Way, Wallington, Surrey SM6 7AH
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