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Registered Number: 07387402
England and Wales

 

 

 

SPM DENTAL EQUIPMENT ENGINEERS LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

SPM Dental Equipment Engineers Ltd
Contents Page
For the year ended 30 September 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 4 402    473 
402    473 
Current assets      
Debtors 64,797    165,094 
Cash at bank and in hand 71,239    70,829 
136,036    235,923 
Creditors: amount falling due within one year (83,091)   (93,977)
Net current assets 52,945    141,946 
 
Total assets less current liabilities 53,347    142,419 
Net assets 53,347    142,419 
 

Capital and reserves 		     
Called up share capital 10    10 
Profit and loss account 53,337    142,409 
Shareholders' funds 53,347    142,419 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 September 2025 and were signed by:


-------------------------------
Simon Mortimer
Director
1
General Information
SPM Dental Equipment Engineers Ltd is a private company, limited by shares, registered in England and Wales, registration number 07387402, registration address 38 Charles Marler Way, Blofield, Norwich, Norfolk, NR13 4TN. The trading address of the company is 38 Charles Marler Way, Blofield , Norwich, Norfolk, NR13 4TN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 60,000    60,000 
Additions -    - 
Disposals -    - 
At 30 September 2024 60,000    60,000 
Amortisation
At 01 October 2023 60,000    60,000 
Charge for year -    - 
On disposals -    - 
At 30 September 2024 60,000    60,000 
Net book values
At 30 September 2024 -    - 
At 30 September 2023 -    - 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 October 2023 2,458    2,458 
Additions -    - 
Disposals -    - 
At 30 September 2024 2,458    2,458 
Depreciation
At 01 October 2023 1,985    1,985 
Charge for year 71    71 
On disposals -    - 
At 30 September 2024 2,056    2,056 
Net book values
Closing balance as at 30 September 2024 402    402 
Opening balance as at 01 October 2023 473    473 


2