Registration number: 06975469

Stephen Hopson Orthodontics Limited

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Stephen Hopson Orthodontics Limited

Company Information

Director

SD Hopson

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Stephen Hopson Orthodontics Limited

Statement of Financial Position as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	848	1,424
Current assets
Debtors	6	64,028	43,744
Cash at bank and in hand		259,527	256,241
		323,555	299,985
Creditors: Amounts falling due within one year	7	(171,265)	(184,897)
Net current assets		152,290	115,088
Total assets less current liabilities		153,138	116,512
Creditors: Amounts falling due after more than one year	7	(5,189)	(15,375)
Net assets		147,949	101,137
Capital and reserves
Called up share capital		400	400
Profit and loss account		147,549	100,737
Shareholders' funds		147,949	101,137

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Stephen Hopson Orthodontics Limited

Statement of Financial Position as at 31 December 2024

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Statement of Income and Retained Earnings has been taken.

Approved and authorised by the director on 26 September 2025
 

.........................................

SD Hopson

Director

Company registration number: 06975469

Stephen Hopson Orthodontics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of an orthodontic consultant.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 December 2024 and had net assets amounting to £147,949 including cash at bank of £259,527 at that date.

The director has assessed the impact of the cost of living crisis coupled with inflationary pressures within the industry and believes the impact is manageable. Financial performance during the year remained strong and the director is able to exert control over overheads. As such, the director believes that the company will continue to have sufficient working capital to meet its liabilities as they fall due.

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of dental consultancy services. Turnover is shown net of sales, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for the consultancy services the company provides.

Stephen Hopson Orthodontics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fixtures and equipment	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Stephen Hopson Orthodontics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

3	Staff numbers

The average number of persons employed by the company during the year, was 1 (2023 - 1).

4	Profit before tax

Arrived at after charging/(crediting)

	2024 £	2023 £
Depreciation expense	576	967

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2024	5,482	5,482
At 31 December 2024	5,482	5,482
Depreciation
At 1 January 2024	4,058	4,058
Charge for the year	576	576
At 31 December 2024	4,634	4,634
Carrying amount
At 31 December 2024	848	848
At 31 December 2023	1,424	1,424

6

Debtors

	2024 £	2023 £
Other debtors	64,028	43,744
	64,028	43,744

Stephen Hopson Orthodontics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Bank loans and overdrafts	8	10,186	9,935
Taxation and social security		67,346	54,873
Other creditors		93,733	120,089
		171,265	184,897

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Loans and borrowings	8	5,189	15,375

8	Loans and borrowings

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	10,186	9,935

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	5,189	15,375