Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05825169 R P Rowe J M Rowe J M Rowe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05825169 2024-05-31 05825169 2025-05-31 05825169 2024-06-01 2025-05-31 05825169 frs-core:CurrentFinancialInstruments 2025-05-31 05825169 frs-core:Non-currentFinancialInstruments 2025-05-31 05825169 frs-core:BetweenOneFiveYears 2025-05-31 05825169 frs-core:FurnitureFittings 2024-06-01 2025-05-31 05825169 frs-core:NetGoodwill 2025-05-31 05825169 frs-core:NetGoodwill 2024-06-01 2025-05-31 05825169 frs-core:NetGoodwill 2024-05-31 05825169 frs-core:LandBuildings 2025-05-31 05825169 frs-core:LandBuildings 2024-06-01 2025-05-31 05825169 frs-core:LandBuildings 2024-05-31 05825169 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 05825169 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 05825169 frs-core:PlantMachinery 2025-05-31 05825169 frs-core:PlantMachinery 2024-06-01 2025-05-31 05825169 frs-core:PlantMachinery 2024-05-31 05825169 frs-core:WithinOneYear 2025-05-31 05825169 frs-core:ShareCapital 2025-05-31 05825169 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05825169 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05825169 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05825169 frs-bus:SmallEntities 2024-06-01 2025-05-31 05825169 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05825169 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05825169 frs-bus:Director1 2024-06-01 2025-05-31 05825169 frs-bus:Director2 2024-06-01 2025-05-31 05825169 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 05825169 frs-countries:EnglandWales 2024-06-01 2025-05-31 05825169 2023-05-31 05825169 2024-05-31 05825169 2023-06-01 2024-05-31 05825169 frs-core:CurrentFinancialInstruments 2024-05-31 05825169 frs-core:Non-currentFinancialInstruments 2024-05-31 05825169 frs-core:BetweenOneFiveYears 2024-05-31 05825169 frs-core:WithinOneYear 2024-05-31 05825169 frs-core:ShareCapital 2024-05-31 05825169 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 05825169
Vision Dental Ceramics (2006) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05825169
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,200 8,600
Tangible Assets 5 140,124 144,725
146,324 153,325
CURRENT ASSETS
Stocks 36,689 37,476
Debtors 6 226,571 134,486
Cash at bank and in hand 125,957 139,357
389,217 311,319
Creditors: Amounts Falling Due Within One Year 7 (172,334 ) (166,563 )
NET CURRENT ASSETS (LIABILITIES) 216,883 144,756
TOTAL ASSETS LESS CURRENT LIABILITIES 363,207 298,081
Creditors: Amounts Falling Due After More Than One Year 8 - (7,353 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (35,031 ) (35,486 )
NET ASSETS 328,176 255,242
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 328,076 255,142
SHAREHOLDERS' FUNDS 328,176 255,242
Page 1
Page 2
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R P Rowe
Director
4 September 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Vision Dental Ceramics (2006) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05825169 . The registered office is 186 A, Lymington Road, Torquay, Devon, TQ1 4BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 and 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% on cost
Leasehold 10% on cost
Plant & Machinery 10% reducing balance
Fixtures & Fittings 10% reducing balance
2.5. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 15)
15 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2024 87,000
As at 31 May 2025 87,000
Amortisation
As at 1 June 2024 78,400
Provided during the period 2,400
As at 31 May 2025 80,800
Net Book Value
As at 31 May 2025 6,200
As at 1 June 2024 8,600
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 June 2024 27,806 278,516 306,322
Additions - 12,986 12,986
As at 31 May 2025 27,806 291,502 319,308
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 June 2024 25,025 136,572 161,597
Provided during the period 2,781 14,806 17,587
As at 31 May 2025 27,806 151,378 179,184
Net Book Value
As at 31 May 2025 - 140,124 140,124
As at 1 June 2024 2,781 141,944 144,725
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 121,943 112,691
Other debtors 104,628 21,795
226,571 134,486
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 48,726 50,068
Bank loans and overdrafts 7,353 27,942
Other creditors 84,133 60,163
Taxation and social security 32,122 28,390
172,334 166,563
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 7,353
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 3,101 -
Later than one year and not later than five years 11,370 -
14,471 -
Page 6