Apco Dental Ltd


Directors	A Pervez
	B A Pervez


Registered Address	3 Woodend Drive
	Glasgow
	G13 1QP


Registered Number	SC438364 (Scotland)

Balance Sheet as at
30 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		29,350		47,450
Tangible assets	4		120,308		91,208
			149,658		138,658
Current assets
Stocks	5	50,000		40,000
Debtors	6	303,069		234,770
Cash at bank and on hand		42,953		27,177
		396,022		301,947
Creditors amounts falling due within one year	7	(71,038)		(17,054)
Net current assets (liabilities)			324,984		284,893
Total assets less current liabilities			474,642		423,551
Creditors amounts falling due after one year	8		(1,608)		(6,432)
Net assets			473,034		417,119
Capital and reserves
Called up share capital			100		100
Profit and loss account			472,934		417,019
Shareholders' funds			473,034		417,119

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 29 September 2025, and are signed on its behalf by:

B A Pervez
Director
Registered Company No. SC438364

Apco Dental Ltd

Notes to the Financial Statements
for the year ended 30 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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 sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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 and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and machinery : 15% on Cost Office Equipment : 15% on Cost Vehicles : 15% on Cost

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	10		11

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 31 December 23	181,000	181,000
At 30 December 24	181,000	181,000
Amortisation and impairment
At 31 December 23	133,550	133,550
Charge for year	18,100	18,100
At 30 December 24	151,650	151,650
Net book value
At 30 December 24	29,350	29,350
At 30 December 23	47,450	47,450

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 31 December 23	328,443	47,500	17,885	393,828
Additions	12,267	38,250	650	51,167
At 30 December 24	340,710	85,750	18,535	444,995
Depreciation and impairment
At 31 December 23	283,664	13,063	5,893	302,620
Charge for year	11,757	7,604	2,706	22,067
At 30 December 24	295,421	20,667	8,599	324,687
Net book value
At 30 December 24	45,289	65,083	9,936	120,308
At 30 December 23	44,779	34,437	11,992	91,208

5.	Stocks

	2024	2023
	£	£
Finished goods	50,000	40,000
Total	50,000	40,000

6.	Debtors: amounts due within one year

	2024	2023
	£	£
Other debtors	301,684	232,866
Prepayments and accrued income	1,385	1,904
Total	303,069	234,770

7.	Creditors: amounts due within one year

	2024	2023
	£	£
Taxation and social security	11,266	-
Finance lease and HP contracts	4,824	4,824
Other creditors	23,352	2,097
Accrued liabilities and deferred income	31,596	10,133
Total	71,038	17,054


	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.

8.	Creditors: amounts due after one year

	2024	2023
	£	£
Other creditors	1,608	6,432
Total	1,608	6,432

9.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	6,432		11,256

10.	Directors advances, credits and guarantees
	At the year end, the Director's Current Account had a balance of £22,817 (2023 :£1642.).

11.	Related party transactions
	Other debtor includes balance of Intercompany Pervez Property Limited £234,600 (2023 : £155,100)