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REGISTERED NUMBER: 07202055 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SALISBURY DENTAL CARE LIMITED

SALISBURY DENTAL CARE LIMITED (REGISTERED NUMBER: 07202055)

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


SALISBURY DENTAL CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: N Egan
D Jukes





SECRETARY: N Egan





REGISTERED OFFICE: 2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Milton Keynes
Buckinghamshire
MK12 5NN





REGISTERED NUMBER: 07202055 (England and Wales)





ACCOUNTANTS: Ad Valorem Accountancy Services Limited
Chartered Certified Accountants
2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Buckinghamshire
MK12 5NN

SALISBURY DENTAL CARE LIMITED (REGISTERED NUMBER: 07202055)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,900 21,711
12,900 21,711

CURRENT ASSETS
Stocks 7,289 13,037
Debtors 6 190,339 201,635
Cash at bank and in hand 17,615 3,365
215,243 218,037
CREDITORS
Amounts falling due within one year 7 83,464 78,320
NET CURRENT ASSETS 131,779 139,717
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,679

161,428

CREDITORS
Amounts falling due after more than one
year

8

(137,024

)

(150,774

)

PROVISIONS FOR LIABILITIES 9 (3,043 ) (4,125 )
NET ASSETS 4,612 6,529

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 4,610 6,527
SHAREHOLDERS' FUNDS 4,612 6,529

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.

SALISBURY DENTAL CARE LIMITED (REGISTERED NUMBER: 07202055)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:





N Egan - Director


SALISBURY DENTAL CARE LIMITED (REGISTERED NUMBER: 07202055)

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


1. STATUTORY INFORMATION

Salisbury Dental Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Computer equipment - 20% on cost

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


SALISBURY DENTAL CARE LIMITED (REGISTERED NUMBER: 07202055)

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


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2024
and 31 March 2025 608,000
AMORTISATION
At 1 April 2024
and 31 March 2025 608,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£ £ £
COST
At 1 April 2024 478,901 37,204 516,105
Additions 250 467 717
At 31 March 2025 479,151 37,671 516,822
DEPRECIATION
At 1 April 2024 465,974 28,420 494,394
Charge for year 6,079 3,449 9,528
At 31 March 2025 472,053 31,869 503,922
NET BOOK VALUE
At 31 March 2025 7,098 5,802 12,900
At 31 March 2024 12,927 8,784 21,711

SALISBURY DENTAL CARE LIMITED (REGISTERED NUMBER: 07202055)

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


6. DEBTORS
2025 2024
£ £
Amounts falling due within one year:
Trade debtors 2,894 9,824
Other debtors 140,146 156,376
143,040 166,200

Amounts falling due after more than one year:
Other debtors 47,299 35,435

Aggregate amounts 190,339 201,635

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Bank loans and overdrafts 12,850 11,540
Trade creditors 12,056 20,828
Taxation and social security 42,240 35,185
Other creditors 16,318 10,767
83,464 78,320

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Bank loans 137,024 150,774

9. PROVISIONS FOR LIABILITIES
2025 2024
£ £
Deferred tax 3,043 4,125

Deferred tax
£
Balance at 1 April 2024 4,125
Credit to Statement of Income and Retained Earnings during year (1,082 )
Balance at 31 March 2025 3,043

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
2 Ordinary 1 2 2

SALISBURY DENTAL CARE LIMITED (REGISTERED NUMBER: 07202055)

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


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£ £
N Egan
Balance outstanding at start of year 127,466 91,914
Amounts advanced 104,080 148,647
Amounts repaid (91,400 ) (113,095 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 140,146 127,466