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S & R DENTAL LIMITED

Registered Number
13950028
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

S & R DENTAL LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

MARSHALL, Stephen

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

13950028 (England and Wales)
S & R DENTAL LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3657876
657876
Current assets
Debtors422,67115,558
Cash at bank and on hand1,5291,252
24,20016,810
Creditors amounts falling due within one year5(80,079)(73,288)
Net current assets (liabilities)(55,879)(56,478)
Total assets less current liabilities(55,222)(55,602)
Provisions for liabilities6(160)-
Net assets(55,382)(55,602)
Capital and reserves
Called up share capital100100
Profit and loss account(55,482)(55,702)
Shareholders' funds(55,382)(55,602)
The financial statements were approved and authorised for issue by the Director on 1 August 2025, and are signed on its behalf by:
MARSHALL, Stephen
Director
Registered Company No. 13950028
S & R DENTAL LIMITED
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. The company's balance sheet is currently overdrawn by £13,038. We have had reasonable assurance from the directors of the company that funds will continue to be provided them. 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.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
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.
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:
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 241,1681,168
At 31 March 251,1681,168
Depreciation and impairment
At 01 April 24292292
Charge for year219219
At 31 March 25511511
Net book value
At 31 March 25657657
At 31 March 24876876
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables17,02615,523
Amounts owed by group undertakings4,195-
Other debtors1,416-
Prepayments and accrued income3435
Total22,67115,558
5.Creditors: amounts due within one year

2025

2024

££
Amounts owed to related parties-217
Taxation and social security79,72172,856
Accrued liabilities and deferred income358215
Total80,07973,288
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)160-
Total160-
7.Related party transactions
During the year the company loaned the directors £4,195. This loan is repayable upon demand. Interest was charged on the loan at the monthly UK market rate.