Company registration number 04947115 (England and Wales)
Horbury Dental Laboratories Limited
Annual Report and
Unaudited Financial Statements
for the year ended 31 March 2025
PAGES FOR FILING WITH REGISTRAR
Horbury Dental Laboratories Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Horbury Dental Laboratories Limited
Statement Of Financial Position
as at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
3,000
6,000
Tangible assets
4
290,735
250,173
Investment properties
5
145,445
145,445
439,180
401,618
Current assets
Stocks
10,376
10,275
Debtors
52,720
45,589
Cash at bank and in hand
152,148
137,283
215,244
193,147
Creditors: amounts falling due within one year
(162,940)
(157,244)
Net current assets
52,304
35,903
Total assets less current liabilities
491,484
437,521
Provisions for liabilities
6
(20,384)
(14,951)
Net assets
471,100
422,570
Capital and reserves
Called up share capital
105
105
Profit and loss reserves
470,995
422,465
Total equity
471,100
422,570

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Horbury Dental Laboratories Limited
Statement Of Financial Position (continued)
as at 31 March 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 4 October 2025 and are signed on its behalf by:
K Whitehead
Director
Company Registration No. 04947115
Horbury Dental Laboratories Limited
Notes to the financial statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the total invoice value of sales made during the year. Turnover is recognised on despatch of goods to the customer.

The total turnover of the company for the year has been derived from its principal activity wholly undertaken in the UK.

Intangible fixed assets - goodwill

Goodwill is recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

Tangible fixed assets

Tangible fixed assets are measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
No depreciation
Plant and machinery
10% per annum on a reducing balance basis
Fixtures, fittings & equipment
10% per annum on a reducing balance basis
Motor vehicles
25% per annum on a reducing balance basis
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

Stocks

Stocks are stated at the lower of cost and net realisable value.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Horbury Dental Laboratories Limited
Notes to the financial statements (continued)
for the year ended 31 March 2025
1
Accounting policies
(continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is then settled or the asset realised, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
9
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
30,000
Amortisation and impairment
At 1 April 2024
24,000
Amortisation charged for the year
3,000
At 31 March 2025
27,000
Carrying amount
At 31 March 2025
3,000
At 31 March 2024
6,000
Horbury Dental Laboratories Limited
Notes to the financial statements (continued)
for the year ended 31 March 2025
- 5 -
4
Tangible fixed assets
Land and buildings Freehold
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
170,492
66,116
36,673
41,862
315,143
Additions
-
0
-
0
33,912
35,000
68,912
Disposals
-
0
-
0
-
0
(19,852)
(19,852)
At 31 March 2025
170,492
66,116
70,585
57,010
364,203
Depreciation and impairment
At 1 April 2024
-
0
18,517
30,397
16,056
64,970
Depreciation charged in the year
-
0
4,760
1,758
12,992
19,510
Eliminated in respect of disposals
-
0
-
0
-
0
(11,012)
(11,012)
At 31 March 2025
-
0
23,277
32,155
18,036
73,468
Carrying amount
At 31 March 2025
170,492
42,839
38,430
38,974
290,735
At 31 March 2024
170,492
47,599
6,276
25,806
250,173
Horbury Dental Laboratories Limited
Notes to the financial statements (continued)
for the year ended 31 March 2025
- 6 -
5
Investment property
2025
£
Fair value
At 1 April 2024 and 31 March 2025
145,445

The investment property is valued at an arms-length market value of £145,445. In the opinion of the directors the value of the investment property remains valid as at 31 March 2025.

6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
20,384
14,951
7
Company information

Horbury Dental Laboratories Limited is a private company limited by shares incorporated in England and Wales. The registered office is 25 Queen Street, Horbury, Wakefield, West Yorkshire, United Kingdom, WF4 6LP.

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