REGISTERED NUMBER: 06506430 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

Dalton Dental Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Ramsden

Mrs E C L Ramsden

REGISTERED OFFICE:

Farnley Wood Farmhouse

Woodsome Road

Farnley Tyas

Huddersfield

West Yorkshire

HD4 6SJ

REGISTERED NUMBER:

06506430 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Intangible assets

4

44,159

58,880

Tangible assets

5

28,391

37,858

72,550

96,738

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

6

28,786

44,924

Cash at bank and in hand

147,970

90,532

182,756

141,456

CREDITORS

Amounts falling due within one year

7

149,656

128,059

NET CURRENT ASSETS

33,100

13,397

TOTAL ASSETS LESS CURRENT LIABILITIES

105,650

110,135

PROVISIONS FOR LIABILITIES

6,655

9,022

NET ASSETS

98,995

101,113

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

98,895

101,013

SHAREHOLDERS' FUNDS

98,995

101,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

A J Ramsden - Director

1.	STATUTORY INFORMATION

Dalton Dental Care Limited 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 represents fees received from the provision of dental service.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty 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.

Dental equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

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.

Financial instruments

Basic financial instruments are recognised at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

294,411

AMORTISATION

At 1 May 2024

235,531

Amortisation for year

14,721

At 30 April 2025

250,252

NET BOOK VALUE

At 30 April 2025

44,159

At 30 April 2024

58,880

5.	TANGIBLE FIXED ASSETS

Fixtures

Dental

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

144,636

19,043

36,598

200,277

DEPRECIATION

At 1 May 2024

121,777

9,146

31,496

162,419

Charge for year

5,717

2,474

1,276

9,467

At 30 April 2025

127,494

11,620

32,772

171,886

NET BOOK VALUE

At 30 April 2025

17,142

7,423

3,826

28,391

At 30 April 2024

22,859

9,897

5,102

37,858

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

27,503

29,238

Other debtors

1,283

15,686

28,786

44,924

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

18,032

25,989

Taxation and social security

65,651

49,226

Other creditors

65,973

52,844

149,656

128,059

8.	SECURED DEBTS

The charge was satisfied on Companies House after the balance sheet date.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

A J Ramsden and Mrs E C L Ramsden

Balance outstanding at start of year

14,658

(1,512

)

Amounts advanced

146,693

202,203

Amounts repaid

(161,351

)

(186,033

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

14,658