ELT DENT LTD - Filleted accounts

Registered number

11209221

ELT DENT LTD

Filleted Accounts

28 February 2025

ELT DENT LTD
Registered number:		11209221
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		10,519			10,772

Current assets
Debtors	4	260,494			148,458
Cash at bank and in hand		151,812			132,741
		412,306			281,199

Creditors: amounts falling due within one year	5	(80,214)			(57,930)

Net current assets			332,092			223,269

Net assets			342,611			234,041

Capital and reserves
Called up share capital			100			100
Profit and loss account			342,511			233,941

Shareholders' funds			342,611			234,041

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ernest Lucas Taule
Director
Approved by the board on 23 August 2025

ELT DENT LTD
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 March 2024				13,790
	Additions				2,376
	At 28 February 2025				16,166

	Depreciation
	At 1 March 2024				3,018
	Charge for the year				2,629
	At 28 February 2025				5,647

	Net book value
	At 28 February 2025				10,519
	At 29 February 2024				10,772


4	Debtors		2025		2024
£				£

	Other debtors		214,912		148,458
	Tax		45,582		-
			260,494		148,458


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Accruals		1,656		606
	Corporation Tax		77,611		54,842
	Other creditors		947		2,482
			80,214		57,930


6	Other information

	ELT DENT LTD is a private company limited by shares and incorporated in England. Its registered office is:
	92 Crawford Street
	London
	W1H 2HE