REGISTERED NUMBER: SC621013 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Pumpherston DS Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Brown

L A Brown

REGISTERED OFFICE:

Cornerstone House

Station Road

Selkirk

TD7 5DJ

REGISTERED NUMBER:

SC621013 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

317,585

317,585

Tangible assets

5

82,874

63,074

400,459

380,659

CURRENT ASSETS

Stocks

25,728

-

Debtors

6

57,597

29,092

Cash at bank and in hand

179,458

22,302

262,783

51,394

CREDITORS

Amounts falling due within one year

7

410,163

363,110

NET CURRENT LIABILITIES

(147,380

)

(311,716

)

TOTAL ASSETS LESS CURRENT LIABILITIES

253,079

68,943

PROVISIONS FOR LIABILITIES

8

20,718

11,984

NET ASSETS

232,361

56,959

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

232,261

56,859

232,361

56,959

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

J S Brown - Director

1.	STATUTORY INFORMATION

Pumpherston DS Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

317,585

NET BOOK VALUE

At 31 January 2025

317,585

At 31 January 2024

317,585

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2024

-

118,506

-

118,506

Additions

33,764

2,256

3,015

39,035

At 31 January 2025

33,764

120,762

3,015

157,541

DEPRECIATION

At 1 February 2024

-

55,432

-

55,432

Charge for year

8,441

9,799

995

19,235

At 31 January 2025

8,441

65,231

995

74,667

NET BOOK VALUE

At 31 January 2025

25,323

55,531

2,020

82,874

At 31 January 2024

-

63,074

-

63,074

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

56,215

27,523

Other debtors

1,382

1,569

57,597

29,092

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

-

323,979

Trade creditors

21,476

9,638

Amounts owed to group undertakings

323,290

-

Taxation and social security

61,017

21,861

Other creditors

4,380

7,632

410,163

363,110

8.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

20,718

11,984

Deferred

tax

£

Balance at 1 February 2024

11,984

Provided during year

8,734

Balance at 31 January 2025

20,718

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors advanced the company monies in the prior year. There was no movement in the year therefore as per the prior year the company was due the directors £110. No interest has been charged and there are no specific repayments.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors by virtue of their shareholding in Station Road Dental Holdings Ltd which owns 100% of the company's share capital..