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Company No: SC449693 (Scotland)

# ANDERSON DENTISTRY LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

ANDERSON DENTISTRY LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

Contents

ANDERSON DENTISTRY LIMITED

## BALANCE SHEET

AS AT 31 MARCH 2025
ANDERSON DENTISTRY LIMITED

## BALANCE SHEET (continued)

AS AT 31 MARCH 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 0 |  | 3,750
Tangible assets | 4 | 301,679 |  | 321,710
|  | 301,679 |  | 325,460
Current assets |  |  |  |
Stocks | 5 | 19,136 |  | 18,305
Debtors | 6 | 960 |  | 16,992
Cash at bank and in hand |  | 126,428 |  | 108,870
|  | 146,524 |  | 144,167
Creditors: amounts falling due within one year | 7 | ( 115,857) |  | ( 144,984)
Net current assets/(liabilities) |  | 30,667 |  | (817)
Total assets less current liabilities |  | 332,346 |  | 324,643
Creditors: amounts falling due after more than one year | 8 | ( 23,190) |  | ( 35,488)
Provision for liabilities | 9, 10 | ( 52,411) |  | ( 55,655)
Net assets |  | 256,745 |  | 233,500
Capital and reserves |  |  |  |
Called-up share capital | 11 | 100 |  | 100
Profit and loss account |  | 256,645 |  | 233,400
Total shareholders' funds |  | 256,745 |  | 233,500

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

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Anderson Dentistry Limited (registered number: SC449693) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

Ross James Anderson Director |

ANDERSON DENTISTRY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
ANDERSON DENTISTRY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Anderson Dentistry Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 10 Bank Street, Aberfeldy, PH15 2BB, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received for dental services and goods provided in the normal course of business.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 15 years straight line
Plant and machinery etc. | 10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 13 |  | 11

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 450,000 |  | 450,000
At 31 March 2025 | 450,000 |  | 450,000
Accumulated amortisation |  |  |
At 01 April 2024 | 446,250 |  | 446,250
Charge for the financial year | 3,750 |  | 3,750
At 31 March 2025 | 450,000 |  | 450,000
Net book value |  |  |
At 31 March 2025 | 0 |  | 0
At 31 March 2024 | 3,750 |  | 3,750

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2024 | 119,445 |  | 434,895 |  | 554,340
Additions | 0 |  | 14,406 |  | 14,406
At 31 March 2025 | 119,445 |  | 449,301 |  | 568,746
Accumulated depreciation |  |  |  |  |
At 01 April 2024 | 52,756 |  | 179,874 |  | 232,630
Charge for the financial year | 7,963 |  | 26,474 |  | 34,437
At 31 March 2025 | 60,719 |  | 206,348 |  | 267,067
Net book value |  |  |  |  |
At 31 March 2025 | 58,726 |  | 242,953 |  | 301,679
At 31 March 2024 | 66,689 |  | 255,021 |  | 321,710

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 19,136 |  | 18,305

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 960 |  | 16,992

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 6,882 |  | 11,017
Taxation and social security | 55,286 |  | 40,451
Obligations under finance leases and hire purchase contracts | 12,298 |  | 11,086
Other creditors | 41,391 |  | 82,430
| 115,857 |  | 144,984

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 23,190 |  | 35,488

There are no amounts included above in respect of which any security has been given by the small entity.

#### 9. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 52,411 |  | 55,655

#### 10. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 55,655) |  | ( 34,996)
Credited/(charged) to the Statement of Income and Retained Earnings | 3,244 |  | ( 20,659)
At the end of financial year | ( 52,411) |  | ( 55,655)

#### 11. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
50 A ordinary shares of £ 1.00 each | 50 |  | 50
50 B ordinary shares of £ 1.00 each | 50 |  | 50
| 100 |  | 100

#### 12. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts due to the director | 37,170 |  | 76,730

Amounts totalling £41,405.71 were advanced and amounts totalling £1,845 were introduced by the director in this period. At 31 March 2025 the company owed the director £37,169.94. This loan is interest free, unsecured and has no fixed repayment terms.