EAST AYTON DENTAL PRACTICE LIMITED


Directors	Dr Julia Shacklock
	Dr Michael Shacklock


Company Secretary	SHACKLOCK, Michael Vaughan, Dr


Registered Address	East Ayton Dental Practice
	Racecourse Road
	East Ayton
	YO13 9HP


Registered Number	06253438 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		14,400		21,600
Tangible assets	4		56,901		62,894
			71,301		84,494
Current assets
Stocks	5	4,470		4,127
Debtors	6	3,411		3,248
Cash at bank and on hand		18,713		20,645
		26,594		28,020
Creditors amounts falling due within one year	7	(34,479)		(39,723)
Net current assets (liabilities)			(7,885)		(11,703)
Total assets less current liabilities			63,416		72,791
Creditors amounts falling due after one year	8		(531)		(6,973)
Provisions for liabilities	9		(10,472)		(11,701)
Net assets			52,413		54,117
Capital and reserves
Called up share capital			100		100
Profit and loss account			52,313		54,017
Shareholders' funds			52,413		54,117

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 12 September 2025, and are signed on its behalf by:

Dr Julia Shacklock
Director

Dr Michael Shacklock
Director

Registered Company No. 06253438

EAST AYTON DENTAL PRACTICE LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. 

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		9

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 August 24	144,000
	At 31 July 25	144,000
	Amortisation and impairment
	At 01 August 24	122,400
	Charge for year	7,200
	At 31 July 25	129,600
	Net book value
	At 31 July 25	14,400
	At 31 July 24	21,600

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	212,169
	Additions	5,746
	Disposals	(5,630)
	At 31 July 25	212,285
	Depreciation and impairment
	At 01 August 24	149,276
	Charge for year	11,023
	On disposals	(4,915)
	At 31 July 25	155,384
	Net book value
	At 31 July 25	56,901
	At 31 July 24	62,894

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	4,470	4,127
Total	4,470	4,127

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,844	1,741
Prepayments and accrued income	1,567	1,507
Total	3,411	3,248

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,581	3,502
Bank borrowings and overdrafts	6,290	5,984
Taxation and social security	26,377	25,535
Finance lease and HP contracts	-	2,766
Other creditors	231	1,936
Total	34,479	39,723

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	531	6,973
Total	531	6,973

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	10,472	11,701
Total	10,472	11,701

10.	Related party transactions
	During the year the directors made available loans to the company. These loans are interest free and repayable on demand. At the year end the balance of these loans was £231 (2024 - £1,936).