IRIS Accounts Production v25.2.0.378 SC453660 director 1.2.24 31.1.25 31.1.25 false true false false false true false Ordinary A Shares 1.00000 Ordinary B Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC453660 2024-01-31 SC453660 2025-01-31 SC453660 2024-02-01 2025-01-31 SC453660 2023-01-31 SC453660 2023-02-01 2024-01-31 SC453660 2024-01-31 SC453660 ns15:Scotland 2024-02-01 2025-01-31 SC453660 ns14:PoundSterling 2024-02-01 2025-01-31 SC453660 ns10:Director1 2024-02-01 2025-01-31 SC453660 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC453660 ns10:SmallEntities 2024-02-01 2025-01-31 SC453660 ns10:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC453660 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 SC453660 ns10:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC453660 ns10:FullAccounts 2024-02-01 2025-01-31 SC453660 1 2024-02-01 2025-01-31 SC453660 ns10:OrdinaryShareClass1 2024-02-01 2025-01-31 SC453660 ns10:OrdinaryShareClass2 2024-02-01 2025-01-31 SC453660 ns10:RegisteredOffice 2024-02-01 2025-01-31 SC453660 ns5:CurrentFinancialInstruments 2025-01-31 SC453660 ns5:CurrentFinancialInstruments 2024-01-31 SC453660 ns5:Non-currentFinancialInstruments 2025-01-31 SC453660 ns5:Non-currentFinancialInstruments 2024-01-31 SC453660 ns5:ShareCapital 2025-01-31 SC453660 ns5:ShareCapital 2024-01-31 SC453660 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 SC453660 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 SC453660 ns5:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 SC453660 ns5:LeaseholdImprovements 2024-02-01 2025-01-31 SC453660 ns5:PlantMachinery 2024-02-01 2025-01-31 SC453660 ns5:FurnitureFittings 2024-02-01 2025-01-31 SC453660 ns5:ComputerEquipment 2024-02-01 2025-01-31 SC453660 ns5:NetGoodwill 2024-01-31 SC453660 ns5:NetGoodwill 2025-01-31 SC453660 ns5:NetGoodwill 2024-01-31 SC453660 ns5:LeaseholdImprovements 2024-01-31 SC453660 ns5:PlantMachinery 2024-01-31 SC453660 ns5:FurnitureFittings 2024-01-31 SC453660 ns5:ComputerEquipment 2024-01-31 SC453660 ns5:LeaseholdImprovements 2025-01-31 SC453660 ns5:PlantMachinery 2025-01-31 SC453660 ns5:FurnitureFittings 2025-01-31 SC453660 ns5:ComputerEquipment 2025-01-31 SC453660 ns5:LeaseholdImprovements 2024-01-31 SC453660 ns5:PlantMachinery 2024-01-31 SC453660 ns5:FurnitureFittings 2024-01-31 SC453660 ns5:ComputerEquipment 2024-01-31 SC453660 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 SC453660 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-31 SC453660 ns5:Secured 2025-01-31 SC453660 ns5:Secured 2024-01-31 SC453660 ns5:DeferredTaxation 2024-01-31 SC453660 ns5:DeferredTaxation 2024-02-01 2025-01-31 SC453660 ns5:DeferredTaxation 2025-01-31 SC453660 ns10:OrdinaryShareClass1 2025-01-31 SC453660 ns10:OrdinaryShareClass2 2025-01-31 SC453660 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 SC453660 ns5:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 SC453660 1 ns10:Director1 2024-01-31 SC453660 1 ns10:Director1 2023-01-31 SC453660 1 ns10:Director1 2024-02-01 2025-01-31 SC453660 1 ns10:Director1 2023-02-01 2024-01-31 SC453660 1 ns10:Director1 2025-01-31 SC453660 1 ns10:Director1 2024-01-31

REGISTERED NUMBER: SC453660 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 January 2025 |

| for |

| Bridge Dental Care Ltd |

| Bridge Dental Care Ltd (Registered number: SC453660) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Bridge Dental Care Ltd |

Company Information

for the Year Ended 31 January 2025

| DIRECTOR: | Dr G A Leslie

| REGISTERED OFFICE: | 33 Bridge Street

| Tranent

| East Lothian

| EH33 1AH

| REGISTERED NUMBER: | SC453660 (Scotland)

| ACCOUNTANTS: | Dental Accountants Scotland Ltd

| Specialist Dental Accountants & Advisors

| Cornerstone House

| Station Road

| Selkirk

| Borders

| TD7 5DJ

| Bridge Dental Care Ltd (Registered number: SC453660) |

Balance Sheet

31 January 2025

| 31.1.25 | 31.1.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 34,250 |  | 61,070 |  |

34,250 |  | 61,070 |  |

CURRENT ASSETS

Stocks | 14,000 |  | 7,716 |  |

Debtors | 6 | 122,046 |  | 99,545 |  |

Cash at bank | 82 |  | 114 |  |

136,128 |  | 107,375 |  |

CREDITORS

Amounts falling due within one year | 7 | 103,585 |  | 75,123 |  |

NET CURRENT ASSETS | 32,543 |  | 32,252 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 66,793 |  | 93,322 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (37,383 | ) | (66,673 | ) |

PROVISIONS FOR LIABILITIES | 10 | (8,230 | ) | (8,214 | ) |

NET ASSETS | 21,180 |  | 18,435 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 12 | 21,080 |  | 18,335 |  |

SHAREHOLDERS' FUNDS | 21,180 |  | 18,435 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| Bridge Dental Care Ltd (Registered number: SC453660) |

Balance Sheet - continued

31 January 2025

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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2025 and were signed by:

Dr G A Leslie - Director

| Bridge Dental Care Ltd (Registered number: SC453660) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| Bridge Dental Care Ltd is a private company, limited by shares , registered in Scotland. 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 the gross value of services provided, goods sold and NHS practice reimbursements.

| 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.

| Improvements to property | - | 10% on cost

| Surgical 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Bridge Dental Care Ltd (Registered number: SC453660) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| 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 12 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 87,850 |  |

| AMORTISATION

| At 1 February 2024

| and 31 January 2025 | 87,850 |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  |

| At 31 January 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Surgical |  | and |  | Computer |

| property |  | equipment |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 February 2024 | 165,133 |  | 209,196 |  | 9,656 |  | 10,309 |  | 394,294 |  |

| Additions | - |  | - |  | - |  | 666 |  | 666 |  |

| At 31 January 2025 | 165,133 |  | 209,196 |  | 9,656 |  | 10,975 |  | 394,960 |  |

| DEPRECIATION

| At 1 February 2024 | 147,292 |  | 170,752 |  | 6,906 |  | 8,274 |  | 333,224 |  |

| Charge for year | 16,513 |  | 9,611 |  | 687 |  | 675 |  | 27,486 |  |

| At 31 January 2025 | 163,805 |  | 180,363 |  | 7,593 |  | 8,949 |  | 360,710 |  |

| NET BOOK VALUE

| At 31 January 2025 | 1,328 |  | 28,833 |  | 2,063 |  | 2,026 |  | 34,250 |  |

| At 31 January 2024 | 17,841 |  | 38,444 |  | 2,750 |  | 2,035 |  | 61,070 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Other debtors | 122,046 |  | 99,545 |  |

| Bridge Dental Care Ltd (Registered number: SC453660) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Bank loans and overdrafts | 27,387 |  | 32,365 |  |

| Hire purchase contracts | 7,680 |  | 7,880 |  |

| Trade creditors | 9,914 |  | 2,441 |  |

| Taxation and social security | 38,846 |  | 11,147 |  |

| Other creditors | 19,758 |  | 21,290 |  |

103,585 |  | 75,123 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.25 |  | 31.1.24

£ | £ |

| Bank loans | 29,703 |  | 51,313 |  |

| Hire purchase contracts | 7,680 |  | 15,360 |  |

37,383 |  | 66,673 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 3,989 |  |

| Bank of Scotland mortgages | 1,904 |  | 1,904 |  |

1,904 |  | 5,893 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.1.25 |  | 31.1.24

£ | £ |

| Bank loans | 48,284 |  | 69,894 |  |

| Hire purchase contracts | 15,360 |  | 23,240 |  |

63,644 |  | 93,134 |  |

| The Company has granted a floating charge over the Assets to the Bank of Scotland as a continuing security for the payment or discharge of the Secured Liabilities.

10. | PROVISIONS FOR LIABILITIES

| 31.1.25 |  | 31.1.24

£ | £ |

| Deferred tax | 8,230 |  | 8,214 |  |

| Bridge Dental Care Ltd (Registered number: SC453660) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 February 2024 | 8,214 |  |

| Provided during year | 16 |  |

| Accelerated capital allowances |

| Balance at 31 January 2025 | 8,230 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.25 |  | 31.1.24

| value: | £ | £ |

| 90 | Ordinary A Shares | £1 | 90 |  | 90 |  |

| 10 | Ordinary B Shares | £1 | 10 |  | 10 |  |

100 |  | 100 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 February 2024 | 18,335 |  |

| Profit for the year | 77,745 |  |

| Dividends | (75,000 | ) |

| At 31 January 2025 | 21,080 |  |

13. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

| 31.1.25 |  | 31.1.24

£ | £ |

| Dr G A Leslie

| Balance outstanding at start of year | 74,263 |  | 134,429 |  |

| Amounts advanced | 126,282 |  | 90,796 |  |

| Amounts repaid | (124,864 | ) | (150,962 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 75,681 |  | 74,263 |  |

| Interest has been charged at the average rate of 2.25%. The loan was repaid shortly after the year end.

14. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Dr G A Leslie, a director and shareholder of the company.