REGISTERED NUMBER: 06919668 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2023 to 30 June 2024

for

Bath Spa Dentistry Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mr Dermot McNulty

Mrs Clare McNulty

REGISTERED OFFICE:

ASM House

103A Keymer Road

Hassocks

West Sussex

BN6 8QL

REGISTERED NUMBER:

06919668 (England and Wales)

FIXED ASSETS

Intangible assets

4

57,958

65,000

Tangible assets

5

47,122

59,234

105,080

124,234

CURRENT ASSETS

Stocks

32,987

-

Debtors

6

47,648

175,875

Cash at bank

25,423

1,356

106,058

177,231

CREDITORS

Amounts falling due within one year

7

202,085

203,043

NET CURRENT LIABILITIES

(96,027

)

(25,812

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,053

98,422

CREDITORS

Amounts falling due after more than one year

8

-

(22,997

)

PROVISIONS FOR LIABILITIES

(8,953

)

-

NET ASSETS

100

75,425

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

-

75,325

SHAREHOLDERS' FUNDS

100

75,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 18 September 2025 and were signed on its behalf by:

Mr Dermot McNulty - Director

1.	STATUTORY INFORMATION

Bath Spa Dentistry Ltd is a private company, limited by shares , registered in England and Wales. 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 0, is being amortised evenly over its estimated useful life of nil 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.

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 period 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 period 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.

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 period was 10 (2023 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2023

and 30 June 2024

130,000

AMORTISATION

At 1 June 2023

65,000

Charge for period

7,042

At 30 June 2024

72,042

NET BOOK VALUE

At 30 June 2024

57,958

At 31 May 2023

65,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2023

and 30 June 2024

375,254

DEPRECIATION

At 1 June 2023

316,020

Charge for period

12,112

At 30 June 2024

328,132

NET BOOK VALUE

At 30 June 2024

47,122

At 31 May 2023

59,234

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.24

31.5.23

£

£

Trade debtors

-

29,382

Other debtors

47,648

146,493

47,648

175,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.24

31.5.23

£

£

Bank loans and overdrafts

-

84,000

Hire purchase contracts

-

5,241

Trade creditors

28,856

15,494

Taxation and social security

153,482

98,281

Other creditors

19,747

27

202,085

203,043

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.24

31.5.23

£

£

Bank loans

-

22,997

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Dermot McNulty.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bath Spa Dentistry Ltd for the period ended 30 June 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Bath Spa Dentistry Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bath Spa Dentistry Ltd and state those matters that we have agreed to state to the Board of Directors of Bath Spa Dentistry Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bath Spa Dentistry Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bath Spa Dentistry Ltd. You consider that Bath Spa Dentistry Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Bath Spa Dentistry Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ASM Chartered Accountants

ASM House

103a Keymer Road

Hassocks

West Sussex

BN6 8QL

Date: .............................................