2024-04-012025-03-312025-03-31false14734492Johnston Dental 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Johnston Dental Ltd

Registered Number
14734492
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Johnston Dental Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Dr William Johnston

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

14734492 (England and Wales)
Johnston Dental Ltd
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets318,935-
18,935-
Current assets
Debtors414,20316,463
Current asset investments4,000-
Cash at bank and on hand21,03631,951
39,23948,414
Creditors amounts falling due within one year5(13,293)(18,258)
Net current assets (liabilities)25,94630,156
Total assets less current liabilities44,88130,156
Provisions for liabilities(747)-
Net assets44,13430,156
Capital and reserves
Called up share capital100100
Profit and loss account44,03430,056
Shareholders' funds44,13430,156
The financial statements were approved and authorised for issue by the Director on 9 June 2025, and are signed on its behalf by:
Dr William Johnston
Director
Registered Company No. 14734492
Johnston Dental Ltd
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.
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.
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:
Investments
Investments are recognised in the financial statements on the historical cost basis.
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 year22
3.Tangible fixed assets

Total

£
Cost or valuation
Additions23,776
At 31 March 2523,776
Depreciation and impairment
Charge for year4,841
At 31 March 254,841
Net book value
At 31 March 2518,935
At 31 March 24-
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables14,1804,125
Other debtors2312,338
Total14,20316,463
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables13-
Taxation and social security12,57818,245
Other creditors445-
Accrued liabilities and deferred income25713
Total13,29318,258
6.Related party transactions
During the year the directors made available a loan to the company. At the year end the balance of the loan was £445 which is repayable upon demand. Interest has been charged at UK market rate.