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Registered number: 10300157
| Bank Cottage Dental Limited Financial statements Information for filing with the registrar 31 March 2025 |
Bank Cottage Dental Limited
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 413,684 |  | 487,824
Tangible assets | 5 |  | 109,397 |  | 59,830
|  |  | 523,081 |  | 547,654
Current assets |  |  |  |  |
Stocks |  | 14,179 |  | 15,040 |
Debtors | 6 | 157,523 |  | 6,495 |
Bank and cash balances |  | 327,146 |  | 309,968 |
|  | 498,848 |  | 331,503 |
Creditors: amounts falling due within one year | 7 | (166,653) |  | (162,019) |
Net current assets |  |  | 332,195 |  | 169,484
Total assets less current liabilities |  |  | 855,276 |  | 717,138
Creditors: amounts falling due after more than one year | 8 |  | (39,701) |  | (15,883)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (27,101) |  | (14,654)
Net assets |  |  | 788,474 |  | 686,601
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 788,374 |  | 686,501
Shareholders' funds |  |  | 788,474 |  | 686,601
1
Bank Cottage Dental Limited
Balance sheet (continued) At 31 March 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 October 2025.
C Hichens | L P Y Hichens
Director | Director
Company registered number: 10300157 The notes on pages 3 to 7 form part of these financial statements. 2
Bank Cottage Dental Limited
Notes to the financial statements Year ended 31 March 2025
1. | General information
Bank Cottage Dental Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, Tyne and Wear, NE1 4JE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
The turnover shown in the profit and loss account represents dental fee income receivable during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. 3
Bank Cottage Dental Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 10 | years
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 10% | straight line
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
|  |  |  | Computer equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 17 (2023: 15).
4
Bank Cottage Dental Limited
Notes to the financial statements Year ended 31 March 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 741,395
| At 31 March 2025 | 741,395
| Amortisation |
| At 1 April 2024 | 253,571
| Charge for the year | 74,140
| At 31 March 2025 | 327,711
| Net book value |
| At 31 March 2025 | 413,684
| At 31 March 2024 | 487,824
5
Bank Cottage Dental Limited
Notes to the financial statements Year ended 31 March 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 April 2024 | 145,282 | - | 591 | 2,584 | 148,457
| Additions | 4,818 | 51,601 | 522 | 12,914 | 69,855
| At 31 March 2025 | 150,100 | 51,601 | 1,113 | 15,498 | 218,312
| Depreciation |  |  |  |  |
| At 1 April 2024 | 87,710 | - | 48 | 869 | 88,627
| Charge for the year | 15,193 | 2,591 | 202 | 2,302 | 20,288
| At 31 March 2025 | 102,903 | 2,591 | 250 | 3,171 | 108,915
| Net book value |  |  |  |  |
| At 31 March 2025 | 47,197 | 49,010 | 863 | 12,327 | 109,397
| At 31 March 2024 | 57,572 | - | 543 | 1,715 | 59,830
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 2,880
| Other debtors | 151,537 | -
| Prepayments and accrued income | 5,986 | 3,615
|  | 157,523 | 6,495
6
Bank Cottage Dental Limited
Notes to the financial statements Year ended 31 March 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,114 | 12,970
| Trade creditors | 14,440 | 9,739
| Corporation tax | 93,042 | 86,511
| Other taxation and social security | 6,093 | 5,038
| Obligations under finance lease and hire purchase contracts | 4,764 | -
| Other creditors | - | 12,758
| Accruals and deferred income | 38,200 | 35,003
|  | 166,653 | 162,019
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,524 | 15,883
| Net obligations under finance leases and hire purchase contracts | 34,177 | -
|  | 39,701 | 15,883
7