REGISTERED NUMBER: SC430716 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Birchview Dental Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Cobban

SECRETARY:

Mrs G Cobban

REGISTERED OFFICE:

12 Edgemoor Park

Balloch

Inverness

IV2 7RB

REGISTERED NUMBER:

SC430716 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

79,589

92,645

79,589

92,645

CURRENT ASSETS

Stocks

6

10,500

8,481

Debtors

7

116,510

123,264

Cash at bank

128,016

97,788

255,026

229,533

CREDITORS

Amounts falling due within one year

8

148,473

141,411

NET CURRENT ASSETS

106,553

88,122

TOTAL ASSETS LESS CURRENT LIABILITIES

186,142

180,767

CREDITORS

Amounts falling due after more than one year

9

(168,113

)

(164,664

)

PROVISIONS FOR LIABILITIES

(18,007

)

(16,009

)

NET ASSETS

22

94

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

20

92

22

94

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 28 August 2025 and were signed by:

A Cobban - Director

1.	STATUTORY INFORMATION

Birchview Dental Care 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 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 2013, is being amortised evenly over its estimated useful life of seven 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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2023 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

417,080

AMORTISATION

At 1 January 2024

and 31 December 2024

417,080

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2024

197,717

-

197,717

Additions

300

781

1,081

At 31 December 2024

198,017

781

198,798

DEPRECIATION

At 1 January 2024

105,072

-

105,072

Charge for year

13,942

195

14,137

At 31 December 2024

119,014

195

119,209

NET BOOK VALUE

At 31 December 2024

79,003

586

79,589

At 31 December 2023

92,645

-

92,645

6.

STOCKS

31.12.24

31.12.23

£

£

Stocks

10,500

8,481

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

30,851

44,012

Amounts owed by group undertakings

81,346

75,015

Other debtors

4,313

4,237

116,510

123,264

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

39,691

39,691

Hire purchase contracts

6,866

6,069

Trade creditors

22,948

25,626

Taxation and social security

71,455

62,972

Other creditors

7,513

7,053

148,473

141,411

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

165,630

155,315

Hire purchase contracts

2,483

9,349

168,113

164,664

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

A Cobban

Balance outstanding at start of year

-

-

Amounts advanced

85,740

92,545

Amounts repaid

(85,740

)

(92,545

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-