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REGISTERED NUMBER: SC436068 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CB DENTISTRY LIMITED

CB DENTISTRY LIMITED (REGISTERED NUMBER: SC436068)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CB DENTISTRY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: C Burns
G Burns



SECRETARY: C Burns



REGISTERED OFFICE: 4 Robert Burns Drive
Academy Grove
Bearsden
Glasgow
G61 3DD



REGISTERED NUMBER: SC436068 (Scotland)



ACCOUNTANTS: AGB Accounting & Tax Consultants Limited
27 Guardwell Crescent
Edinburgh
EH17 7JA



BANKERS: HSBC Bank plc
2 Buchanan Street
Glasgow
G1 3LB



SOLICITORS: Friels
Solicitors
The Cross
Main Street
Uddingston
G71 7ES

CB DENTISTRY LIMITED (REGISTERED NUMBER: SC436068)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 37,948 44,232

CURRENT ASSETS
Debtors 5 86,460 131,461
Cash at bank 50,299 5,489
136,759 136,950
CREDITORS
Amounts falling due within one year 6 117,922 114,544
NET CURRENT ASSETS 18,837 22,406
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,785

66,638

CREDITORS
Amounts falling due after more than one
year

7

(48,635

)

(58,130

)

PROVISIONS FOR LIABILITIES (7,210 ) (8,404 )
NET ASSETS 940 104

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 840 4
SHAREHOLDERS' FUNDS 940 104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

CB DENTISTRY LIMITED (REGISTERED NUMBER: SC436068)

BALANCE SHEET - continued
31 MARCH 2025


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 23 July 2025 and were signed on its behalf by:





C Burns - Director


CB DENTISTRY LIMITED (REGISTERED NUMBER: SC436068)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

CB Dentistry 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 represents dental services provided and are exempt from value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost, 20% on cost and 20% on reducing balance

Taxation
Taxation for the year 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 year 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

CB DENTISTRY LIMITED (REGISTERED NUMBER: SC436068)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 73,117
Additions 4,092
At 31 March 2025 77,209
DEPRECIATION
At 1 April 2024 28,885
Charge for year 10,376
At 31 March 2025 39,261
NET BOOK VALUE
At 31 March 2025 37,948
At 31 March 2024 44,232

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 45,275
DEPRECIATION
At 1 April 2024 9,055
Charge for year 7,244
At 31 March 2025 16,299
NET BOOK VALUE
At 31 March 2025 28,976
At 31 March 2024 36,220

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 57,341 33,395
Other debtors 29,119 98,066
86,460 131,461

CB DENTISTRY LIMITED (REGISTERED NUMBER: SC436068)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 4,800 4,800
Hire purchase contracts 5,847 5,847
Taxation and social security 83,657 82,945
Other creditors 23,618 20,952
117,922 114,544

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 22,422 26,070
Hire purchase contracts 26,213 32,060
48,635 58,130

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 27,222 30,870
Hire purchase contracts 32,060 37,907
59,282 68,777

The bank loans are secured over the assets of the company and by a personal guarantee from the directors of the company.

Hire purchase contracts are secured over the asset to which they relate.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in Other debtors amounts falling due within one year is an amount of £0 (2024 - £32,974) due by C Burns and £0 (2024 - £32,974) due by G Burns, directors of the company. No fixed interest rates apply and the loans are repayable on demand.

Included in Other creditors amounts falling due within one year is an amount of £54 (2024 - £0) due by C Burns and £54 (2024 - £0) due by G Burns, directors of the company. No fixed interest rates apply and the loans are repayable on demand.