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REGISTRAR OF COMPANIES

Registration number: 07110619

Glenlyon Dental Healthcare Limited

Unaudited Financial Statements

1 April 2024 to 30 April 2025

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Glenlyon Dental Healthcare Limited

Contents

Accountants' Report

1

Balance Sheet

2

Notes to the Financial Statements

4

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Glenlyon Dental Healthcare Limited
for the Period Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Glenlyon Dental Healthcare Limited for the period ended 30 April 2025 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Glenlyon Dental Healthcare Limited, as a body, in accordance with the terms of our engagement letter dated 29 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Glenlyon Dental Healthcare Limited and state those matters that we have agreed to state to the Board of Directors of Glenlyon Dental Healthcare Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Glenlyon Dental Healthcare Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Glenlyon Dental Healthcare Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Glenlyon Dental Healthcare Limited. You consider that Glenlyon Dental Healthcare Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Glenlyon Dental Healthcare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

2 July 2025

 

Glenlyon Dental Healthcare Limited

(Registration number: 07110619)
Balance Sheet as at 30 April 2025

Note

30 April 2025
£

31 March 2024
£

Current assets

 

Cash at bank and in hand

 

42,511

80,777

Creditors: Amounts falling due within one year

4

(38,808)

(14,986)

Net assets

 

3,703

65,791

Capital and reserves

 

Allotted, called up and fully paid share capital

72

72

Profit and loss account

3,631

65,719

Total equity

 

3,703

65,791

 

Glenlyon Dental Healthcare Limited

(Registration number: 07110619)
Balance Sheet as at 30 April 2025 (continued)

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 July 2025
 

.........................................

M Wilkinson

Director

 

Glenlyon Dental Healthcare Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 April 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
2 Forest Hill Road
Bowscar
PENRITH
CA11 8RS

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Government grants

Grants relating to revenue are recognised in the profit and loss account on a systematic basis over the periods in which the related costs are recognised for which the grant is intended to compensate.

Grants for the purpose of giving immediate financial support with no future related costs to be incurred are recognised in the profit and loss account when the grant proceeds become receivable.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Glenlyon Dental Healthcare Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method where due after more than one year.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

 

Glenlyon Dental Healthcare Limited

Notes to the Financial Statements for the Period from 1 April 2024 to 30 April 2025 (continued)

4

Creditors

Note

30 April 2025
£

31 March 2024
£

Due within one year

 

Loans and borrowings

5

37,308

7,908

Corporation tax liability

 

-

787

Other creditors

 

1,500

6,291

 

38,808

14,986

5

Loans and borrowings

30 April 2025
£

31 March 2024
£

Current loans and borrowings

Other borrowings

37,308

7,908