Bailey Dobson Ltd


Director	Dr Sarah Bailey-Dobson


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	14089246 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,460		990
Investment property	4		4,200		4,200
			5,660		5,190
Current assets
Debtors	5	23,429		38,964
Cash at bank and on hand		51,583		20,112
		75,012		59,076
Creditors amounts falling due within one year	6	(18,966)		(16,722)
Net current assets (liabilities)			56,046		42,354
Total assets less current liabilities			61,706		47,544
Net assets			61,706		47,544
Capital and reserves
Called up share capital			100		100
Profit and loss account			61,606		47,444
Shareholders' funds			61,706		47,544

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 24 October 2025, and are signed on its behalf by:

Dr Sarah Bailey-Dobson
Director
Registered Company No. 14089246

Bailey Dobson Ltd

Notes to the Financial Statements
for the year ended 31 March 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.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Turnover policy
	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.

	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:


		Reducing balance (%)
	Plant and machinery	20

	Investment property
	Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	628	736	1,364
Additions	835	-	835
At 31 March 25	1,463	736	2,199
Depreciation and impairment
At 01 April 24	226	148	374
Charge for year	247	118	365
At 31 March 25	473	266	739
Net book value
At 31 March 25	990	470	1,460
At 31 March 24	402	588	990

4.	Investment property


		£
	Fair value at 01 April 24	4,200
	At 31 March 25	4,200

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	22,276	9,833
Other debtors	1,153	29,131
Total	23,429	38,964

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,914	1,199
Taxation and social security	15,699	15,523
Other creditors	353	-
Total	18,966	16,722

7.	Provisions for liabilities

8.	Related party transactions
	During the year the directors made available a loan to the company of £353. Interest has been charged on this balance at the UK market rate. The loan is repayable on demand.