The Lytham Dental Clinic Limited 06798993 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of a dentist. Digita Accounts Production Advanced 6.30.9574.0 true true 06798993 2024-04-01 2025-03-31 06798993 2025-03-31 06798993 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-03-31 06798993 2 2025-03-31 06798993 core:CurrentFinancialInstruments 2025-03-31 06798993 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06798993 core:Non-currentFinancialInstruments 2025-03-31 06798993 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 06798993 core:Goodwill 2025-03-31 06798993 core:FurnitureFittingsToolsEquipment 2025-03-31 06798993 core:LandBuildings 2025-03-31 06798993 core:MotorVehicles 2025-03-31 06798993 core:OtherPropertyPlantEquipment 2025-03-31 06798993 core:ParentEntities 2025-03-31 06798993 1 2025-03-31 06798993 bus:SmallEntities 2024-04-01 2025-03-31 06798993 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06798993 bus:FilletedAccounts 2024-04-01 2025-03-31 06798993 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06798993 bus:RegisteredOffice 2024-04-01 2025-03-31 06798993 bus:Director1 2024-04-01 2025-03-31 06798993 bus:Director2 2024-04-01 2025-03-31 06798993 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-04-01 2025-03-31 06798993 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06798993 core:Goodwill 2024-04-01 2025-03-31 06798993 core:ComputerEquipment 2024-04-01 2025-03-31 06798993 core:FurnitureFittings 2024-04-01 2025-03-31 06798993 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 06798993 core:LandBuildings 2024-04-01 2025-03-31 06798993 core:MotorVehicles 2024-04-01 2025-03-31 06798993 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 06798993 core:PlantMachinery 2024-04-01 2025-03-31 06798993 core:VehiclesPlantMachinery 2024-04-01 2025-03-31 06798993 core:ParentEntities 2024-04-01 2025-03-31 06798993 countries:EnglandWales 2024-04-01 2025-03-31 06798993 1 2024-04-01 2025-03-31 06798993 2024-03-31 06798993 core:Goodwill 2024-03-31 06798993 core:FurnitureFittingsToolsEquipment 2024-03-31 06798993 core:LandBuildings 2024-03-31 06798993 core:MotorVehicles 2024-03-31 06798993 core:OtherPropertyPlantEquipment 2024-03-31 06798993 core:ParentEntities 2024-03-31 06798993 1 2024-03-31 06798993 2023-04-01 2024-03-31 06798993 2024-03-31 06798993 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-03-31 06798993 2 2024-03-31 06798993 core:CurrentFinancialInstruments 2024-03-31 06798993 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 06798993 core:Non-currentFinancialInstruments 2024-03-31 06798993 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 06798993 core:Goodwill 2024-03-31 06798993 core:FurnitureFittingsToolsEquipment 2024-03-31 06798993 core:LandBuildings 2024-03-31 06798993 core:MotorVehicles 2024-03-31 06798993 core:OtherPropertyPlantEquipment 2024-03-31 06798993 core:ParentEntities 2024-03-31 06798993 core:ParentEntities 2023-04-01 2024-03-31 06798993 2023-03-31 06798993 core:ParentEntities 2023-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06798993

The Lytham Dental Clinic Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

The Lytham Dental Clinic Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 8

The Lytham Dental Clinic Limited

(Registration number: 06798993)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 571,086 | 408,185
Current assets |  |  |
Stocks |  | 6,000 | 6,000
Debtors | 6 | 434,964 | 407,431
Cash at bank and in hand |  | 27,658 | 154,863
|  | 468,622 | 568,294
Creditors: Amounts falling due within one year | 7 | (588,447) | (484,588)
Net current (liabilities)/assets |  | (119,825) | 83,706
Total assets less current liabilities |  | 451,261 | 491,891
Creditors: Amounts falling due after more than one year | 7 | (231,052) | (267,530)
Provisions for liabilities |  | (104,553) | (62,592)
Net assets |  | 115,656 | 161,769
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 115,556 | 161,669
Shareholders' funds |  | 115,656 | 161,769

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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 November 2025 and signed on its behalf by:

......................................... Mrs A K Barnes Director | ......................................... Mr S K Barnes Director |

The Lytham Dental Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
38 Clifton Street
Lytham
Lancashire
FY8 5EW

These financial statements were authorised for issue by the Board on 4 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Lytham Dental Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | 2% per annum straight line basis
Fixtures and fittings | 20% per annum reducing balance basis
Office equipment | 25% per annum reducing balance basis
Motor vehicles | 12.5% per annum straight line basis
Plant and machinery | 20% per annum reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Over 10 years straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

The Lytham Dental Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

The Lytham Dental Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 22 (2024 - 22).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 368,600 | 368,600
At 31 March 2025 | 368,600 | 368,600
Amortisation
At 1 April 2024 | 368,600 | 368,600
At 31 March 2025 | 368,600 | 368,600
Carrying amount
At 31 March 2025 | - | -
At 31 March 2024 | - | -

The Lytham Dental Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Tangible assets

| Freehold property £ | Fixtures, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost
At 1 April 2024 | 204,819 | 131,539 | - | 244,893 | 581,251
Additions | - | 137,124 | 89,201 | - | 226,325
At 31 March 2025 | 204,819 | 268,663 | 89,201 | 244,893 | 807,576
Depreciation
At 1 April 2024 | 11,507 | 86,707 | - | 74,852 | 173,066
Charge for the year | 4,072 | 20,653 | 4,691 | 34,008 | 63,424
At 31 March 2025 | 15,579 | 107,360 | 4,691 | 108,860 | 236,490
Carrying amount
At 31 March 2025 | 189,240 | 161,303 | 84,510 | 136,033 | 571,086
At 31 March 2024 | 193,312 | 44,832 | - | 170,041 | 408,185

The Lytham Dental Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 15,000 | 25,695
Amounts owed by related parties | 10 | 353,520 | 334,311
Other debtors |  | 49,532 | -
Prepayments |  | 2,613 | 47,425
Corporation tax repayable |  | 14,299 | -
|  | 434,964 | 407,431

7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 113,939 | 79,360
Trade creditors |  | 108,000 | 105,808
Taxation and social security |  | 3,705 | 54,570
Accruals and deferred income |  | 101,260 | 80,059
Other creditors |  | 261,543 | 164,791
|  | 588,447 | 484,588

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 231,052 | 267,530

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

The Lytham Dental Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 231,052 | 267,530

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 86,152 | 79,360
Bank overdrafts | 27,787 | -
| 113,939 | 79,360

10 | Related party transactions

Transactions with directors

2025 | At 1 April 2024 £ | Advances to director £ | At 31 March 2025 £
Loans to director | - | 49,532 | 49,532

Summary of transactions with parent

Flossoraptor Limited

Loans to related parties

2025 | Parent £ | Total £
At start of period | 334,311 | 334,311
Advanced | 19,209 | 19,209
At end of period | 353,520 | 353,520

2024 | Parent £ | Total £
At start of period | 185,805 | 185,805
Advanced | 148,506 | 148,506
At end of period | 334,311 | 334,311