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DENTCAL LIMITED

Registered Number
15473176
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

DENTCAL LIMITED
Company Information
for the period from 7 February 2024 to 28 February 2025

Director | Dr Colette Lightfoot

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

Registered Number | 15473176 (England and Wales)

DENTCAL LIMITED
Statement of Financial Position
28 February 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 2,745
|  |  |  | 2,745
Current assets |  |  |  |
Debtors | 4 | 22,735 |  |
Cash at bank and on hand |  | 65,847 |  |
|  | 88,582 |  |
Creditors amounts falling due within one year | 5 | (31,437) |  |
Net current assets (liabilities) |  |  |  | 57,145
Total assets less current liabilities |  |  |  | 59,890
Net assets |  |  |  | 59,890
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 59,790
Shareholders' funds |  |  |  | 59,890

- 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 5 November 2025, and are signed on its behalf by:
Dr Colette Lightfoot Director Registered Company No. 15473176

DENTCAL LIMITED
Notes to the Financial Statements
for the period ended 28 February 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.

| 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.

| 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.

| 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
| Vehicles | 20

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| Additions | 2,406 |  | 1,025 |  | 3,431
| At 28 February 25 | 2,406 |  | 1,025 |  | 3,431
| Depreciation and impairment
| Charge for year | 481 |  | 205 |  | 686
| At 28 February 25 | 481 |  | 205 |  | 686
| Net book value
| At 28 February 25 | 1,925 |  | 820 |  | 2,745
| At 06 February 24 | - |  | - |  | -

4. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 22,735
| Total | 22,735

5. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 1,567
| Taxation and social security | 29,579
| Other creditors | 96
| Accrued liabilities and deferred income | 195
| Total | 31,437

6. | Related party transactions
--- | ---
| During the year, the directors made available a loan to the company. The balance of this loan as at 28 February 2025 was £1,567. Interest has been charged on the balance on a monthly basis, at the UK market rate.