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REGISTERED NUMBER: SC552914 (Scotland)

Financial Statements For The Year Ended 31 March 2025

for

Lynton House Dental Limited

| Lynton House Dental Limited (Registered number: SC552914) |

Contents of the Financial Statements

For The Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Lynton House Dental Limited |

Company Information

For The Year Ended 31 March 2025

| DIRECTOR: | A R Macleod

| REGISTERED OFFICE: | Durisdeer

| Glenmosston Road

| Kilmacolm

| PA13 4PF

| REGISTERED NUMBER: | SC552914 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Lynton House Dental Limited (Registered number: SC552914) |

Statement of Financial Position

31 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 8,161 |  | 9,767 |  |

Debtors | 5 | 6,111 |  | 62,148 |  |

Cash at bank | 147,886 |  | 109,448 |  |

162,158 |  | 181,363 |  |

CREDITORS

Amounts falling due within one year | 6 | 34,092 |  | 18,204 |  |

NET CURRENT ASSETS | 128,066 |  | 163,159 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 128,066 |  | 163,159 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 127,966 |  | 163,059 |  |

128,066 |  | 163,159 |  |

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 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 July 2025 and were signed by:

A R Macleod - Director

| Lynton House Dental Limited (Registered number: SC552914) |

Notes to the Financial Statements

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Lynton House Dental 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.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33.33% on cost

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| 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 statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Lynton House Dental Limited (Registered number: SC552914) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2024 | 1,099 |  |

| Disposals | (1,099 | ) |

| At 31 March 2025 | - |  |

| DEPRECIATION

| At 1 April 2024 | 1,099 |  |

| Eliminated on disposal | (1,099 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 6,111 |  | 5,271 |  |

| Intercompany | - |  | 56,877 |  |

6,111 |  | 62,148 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 2,764 |  | 97 |  |

| Tax | 25,510 |  | 10,885 |  |

| Intercompany | 1,177 |  | - |  |

| Directors' current accounts | 210 |  | 4,210 |  |

| Accrued expenses | 4,431 |  | 3,012 |  |

34,092 |  | 18,204 |  |

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is A R Macleod.