REGISTERED NUMBER: SC453660 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Bridge Dental Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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.