Company No: SC569572 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2024		2023
		£		£
Current assets
Debtors	4	197,515		240,230
Cash at bank and in hand	5	7,591		1,705
		205,106		241,935
Creditors: amounts falling due within one year	6	( 197,310)		( 232,023)
Net current assets		7,796		9,912
Total assets less current liabilities		7,796		9,912
Net assets		7,796		9,912
Capital and reserves
Called-up share capital	7	101		101
Profit and loss account		7,695		9,811
Total shareholders' funds		7,796		9,912

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of AGDP Holdings Limited (registered number: SC569572) were approved and authorised for issue by the Board of Directors on 17 September 2025. They were signed on its behalf by:

Navin Aziz Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

AGDP Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 41 Duke Street, Huntly, AB54 8DT, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

4. Debtors

	2024		2023
	£		£
Amounts owed by Group undertakings	197,515		240,230

5. Cash and cash equivalents

	2024		2023
	£		£
Cash at bank and in hand	7,591		1,705

6. Creditors: amounts falling due within one year

	2024		2023
	£		£
Amounts owed to directors	177,726		201,900
Accruals	5,945		10,671
Other taxation and social security	13,585		19,398
Other creditors	54		54
	197,310		232,023

7. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
75 A Ordinary shares of £ 1.00 each	75		75
1 B Ordinary share of £ 1.00	1		1
25 C Ordinary shares of £ 1.00 each	25		25
	101		101

8. Related party transactions

Transactions with the entity's directors

	2024		2023
	£		£
Amounts owed to directors	202,242		201,900

At the balance sheet date, the directors owed the company £202,242 (2023: £201,900). The loan is unsecured and repayable on demand.

Other related party transactions

	2024		2023
	£		£
Amounts owed to Inverurie Smile Care Ltd	76,573		89,350
Amounts owed by Inchvannie House Dental Practice Ltd	165,258		164,508
Amounts owed by Huntly Dental Practice Ltd	247,618		308,861
Amounts owed to Skye & Lochalsh Dental Practice Ltd	138,789		143,789

The loans are unsecured and repayable on demand.