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REGISTERED NUMBER: 04885808 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

DENTAL ART CERAMICS LTD
DENTAL ART CERAMICS LTD (REGISTERED NUMBER: 04885808)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENTAL ART CERAMICS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: A M Cowles
Mrs H S Cowles





SECRETARY: Mrs H S Cowles





REGISTERED OFFICE: Saxon House
Hellesdon Park Road
Drayton High Road
Norwich
Norfolk
NR6 5DR





REGISTERED NUMBER: 04885808 (England and Wales)





ACCOUNTANTS: Quinneys
Chartered Certified Accountants
Saxon House
Hellesdon Park Road
Norwich
Norfolk
NR6 5DR
Page 1
DENTAL ART CERAMICS LTD (REGISTERED NUMBER: 04885808)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 116,589 120,192
116,589 120,192

CURRENT ASSETS
Stocks 3,800 3,800
Debtors 6 541,127 534,670
Cash at bank 224,696 130,623
769,623 669,093
CREDITORS
Amounts falling due within one year 7 80,369 55,668
NET CURRENT ASSETS 689,254 613,425
TOTAL ASSETS LESS CURRENT LIABILITIES 805,843 733,617

CREDITORS
Amounts falling due after more than one
year
8
-
8,145
NET ASSETS 805,843 725,472

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 805,743 725,372
SHAREHOLDERS' FUNDS 805,843 725,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2 continued...
DENTAL ART CERAMICS LTD (REGISTERED NUMBER: 04885808)

BALANCE SHEET - continued
30 SEPTEMBER 2025


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 31 October 2025 and were signed on its behalf by:





A M Cowles - Director


The notes form part of these financial statements

Page 3
DENTAL ART CERAMICS LTD (REGISTERED NUMBER: 04885808)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Dental Art Ceramics Ltd is a private company, limited by shares , registered in England and Wales. 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.

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 etc - 20% on reducing balance and 10% on reducing balance

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.

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.

Page 4 continued...
DENTAL ART CERAMICS LTD (REGISTERED NUMBER: 04885808)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 42,000
AMORTISATION
At 1 October 2024
and 30 September 2025 42,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

5. TANGIBLE FIXED ASSETS
Office
Equipment equipment Totals
£    £    £   
COST
At 1 October 2024 190,369 34,504 224,873
Additions 8,502 1,607 10,109
At 30 September 2025 198,871 36,111 234,982
DEPRECIATION
At 1 October 2024 81,587 23,094 104,681
Charge for year 11,162 2,550 13,712
At 30 September 2025 92,749 25,644 118,393
NET BOOK VALUE
At 30 September 2025 106,122 10,467 116,589
At 30 September 2024 108,782 11,410 120,192

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 63,700 62,650
Other debtors 477,427 472,020
541,127 534,670

Page 5 continued...
DENTAL ART CERAMICS LTD (REGISTERED NUMBER: 04885808)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 7,894 10,060
Trade creditors 13,103 3,904
Taxation and social security 53,905 32,363
Other creditors 5,467 9,341
80,369 55,668

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 8,145

9. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the directors who own 100% of its issued share capital.

Page 6