REGISTERED NUMBER: SC389911 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Andersson Dental Care Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr L Andersson

Dr PA Andersson

REGISTERED OFFICE:

14b Fullarton Street

Ayr

KA7 1UB

REGISTERED NUMBER:

SC389911 (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

4,269

8,694

4,269

8,694

CURRENT ASSETS

Stocks

7,800

7,463

Debtors

6

41,119

39,412

Cash at bank

27,869

29,031

76,788

75,906

CREDITORS

Amounts falling due within one year

7

37,343

38,563

NET CURRENT ASSETS

39,445

37,343

TOTAL ASSETS LESS CURRENT LIABILITIES

43,714

46,037

CREDITORS

Amounts falling due after more than one year

8

(5,249

)

(14,621

)

PROVISIONS FOR LIABILITIES

(2,514

)

(2,174

)

NET ASSETS

35,951

29,242

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

35,851

29,142

SHAREHOLDERS' FUNDS

35,951

29,242

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 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.

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 Board of Directors and authorised for issue on 15 August 2025 and were signed on its behalf by:

Dr L Andersson - Director

1.	STATUTORY INFORMATION

Andersson Dental Care Ltd. 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.

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.

Improvements to property

-

10% on cost

Dental equipment

-

20% on cost

Computer equipment

-

33% 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 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 5 (2023 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

69,656

AMORTISATION

At 1 January 2024

and 31 December 2024

69,656

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Dental

Computer

property

equipment

equipment

Totals

£

£

£

£

COST

At 1 January 2024

14,058

71,912

710

86,680

Additions

-

1,144

180

1,324

At 31 December 2024

14,058

73,056

890

88,004

DEPRECIATION

At 1 January 2024

14,058

63,454

474

77,986

Charge for year

-

5,453

296

5,749

At 31 December 2024

14,058

68,907

770

83,735

NET BOOK VALUE

At 31 December 2024

-

4,149

120

4,269

At 31 December 2023

-

8,458

236

8,694

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

16,939

14,653

Other debtors

-

188

Directors' current accounts

24,180

24,571

41,119

39,412

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other loans

9,363

9,360

Trade creditors

1,104

2,824

Tax

22,899

21,200

Social security and other taxes

774

-

Pension control

237

242

Other creditors

15

28

Accrued expenses

2,951

4,909

37,343

38,563

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other loans - 1-2 years

5,249

14,621

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

100

Ordinary shares

1.00

100

100

10.	DIRECTORS' 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

£

£

Dr L Andersson

Balance outstanding at start of year

24,571

24,267

Amounts advanced

71,135

76,024

Amounts repaid

(71,526

)

(75,720

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,180

24,571

Interest charged at 2.25% on the directors' loan account which is repaid fully within 9 months of the year end.