REGISTERED NUMBER: 09895705 (England and Wales)

ARCH DENTAL LABORATORY LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Fenney

REGISTERED OFFICE:

269 Handsworth Road

Sheffield

South Yorkshire

S13 9BN

REGISTERED NUMBER:

09895705 (England and Wales)

ACCOUNTANTS:

Duncan Chartered Accountants

5 Cherrytree

Union Road

Sheffield

South Yorkshire

S11 9EF

FIXED ASSETS

Tangible assets

4

9,760

818

CURRENT ASSETS

Stocks

7,500

8,093

Debtors

5

29,130

20,439

Cash at bank and in hand

38,634

52,948

75,264

81,480

CREDITORS

Amounts falling due within one year

6

20,610

35,920

NET CURRENT ASSETS

54,654

45,560

TOTAL ASSETS LESS CURRENT LIABILITIES

64,414

46,378

CAPITAL AND RESERVES

Called up share capital

7

50

50

Capital redemption reserve

50

50

Retained earnings

64,314

46,278

SHAREHOLDERS' FUNDS

64,414

46,378

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 16 September 2025 and were signed by:

L Fenney - Director

1.	STATUTORY INFORMATION

Arch Dental Laboratory 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.

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.

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

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.

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 4 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2024

11,886

6,230

18,116

Additions

3,903

9,920

13,823

Disposals

(619

)

(6,230

)

(6,849

)

At 31 December 2024

15,170

9,920

25,090

DEPRECIATION

At 1 January 2024

11,068

6,230

17,298

Charge for year

1,549

3,307

4,856

Eliminated on disposal

(594

)

(6,230

)

(6,824

)

At 31 December 2024

12,023

3,307

15,330

NET BOOK VALUE

At 31 December 2024

3,147

6,613

9,760

At 31 December 2023

818

-

818

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

27,878

19,136

Other debtors

1,252

1,303

29,130

20,439

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

-

2,440

Taxation and social security

18,865

32,721

Other creditors

-

8

Accrued expenses

1,745

751

20,610

35,920

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

50

Ordinary shares

1

50

50

8.	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

£

£

L Fenney

Balance outstanding at start of year

-

-

Amounts advanced

451

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

451

-

As at the 31st of December 2024, there was an overdrawn balance on Mr L Fenney's directors loan account of £451 (2023: nil).

No interest has been charged on this balance