SIRONA MEDICAL LTD


Directors	Mark Burrell
	Natasha Sullivan


Registered Address	Weston House Allen House Business Centre
	The Maltings,Station Road
	Sawbridgeworth
	CM21 9FP


Registered Number	09754430 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		111,432		138,755
			111,432		138,755
Current assets
Debtors	4	1,851,720		1,482,560
Cash at bank and on hand		-		28,251
		1,851,720		1,510,811
Creditors amounts falling due within one year	5	(2,265,516)		(1,993,855)
Net current assets (liabilities)			(413,796)		(483,044)
Total assets less current liabilities			(302,364)		(344,289)
Net assets			(302,364)		(344,289)
Capital and reserves
Called up share capital			300		300
Profit and loss account			(302,664)		(344,589)
Shareholders' funds			(302,364)		(344,289)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 25 September 2025, and are signed on its behalf by:

Mark Burrell
Director
Registered Company No. 09754430

SIRONA MEDICAL LTD

Notes to the Financial Statements
for the year ended 31 December 2024

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 policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned  from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Defined contribution pension plan
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	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:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	7
Vehicles	20	-
Office Equipment	-	4

2.	Average number of employees


		2024		2023
	Average number of employees during the year	22		25

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	176,416	29,268	4,272	209,956
At 31 December 24	176,416	29,268	4,272	209,956
Depreciation and impairment
At 01 January 24	57,063	11,299	2,839	71,201
Charge for year	23,774	3,593	538	27,905
Other adjustments	-	-	(582)	(582)
At 31 December 24	80,837	14,892	2,795	98,524
Net book value
At 31 December 24	95,579	14,376	1,477	111,432
At 31 December 23	119,353	17,969	1,433	138,755

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	959,618	700,070
Other debtors	833,967	700,673
Prepayments and accrued income	2,961	26,643
Deferred tax asset, debtors	55,174	55,174
Total	1,851,720	1,482,560

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	174,950	170,735
Bank borrowings and overdrafts	1,145,711	956,038
Taxation and social security	572,073	434,640
Other creditors	355,383	349,819
Accrued liabilities and deferred income	17,399	82,623
Total	2,265,516	1,993,855