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FINKLE HILL DENTAL CARE LIMITED

Registered Number
08022560
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

FINKLE HILL DENTAL CARE LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | PALMER, Clifford James
| PALMER, Helen Louise

Company Secretary | PALMER, Helen Louise

Registered Address | 12c Finkle Hill
| Sherburn In Elmet
| LS25 6EA

Registered Number | 08022560 (England and Wales)

FINKLE HILL DENTAL CARE LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 155,159 |  |  |  | 176,561
Tangible assets | 4 |  |  | 449,052 |  |  |  | 455,650
|  |  |  | 604,211 |  |  |  | 632,211
Current assets |  |  |  |  |  |  |  |
Stocks |  | 9,625 |  |  |  | 15,851 |  |
Debtors | 5 | 245,554 |  |  |  | 137,797 |  |
Cash at bank and on hand |  | 3,553 |  |  |  | 56,607 |  |
|  | 258,732 |  |  |  | 210,255 |  |
Creditors amounts falling due within one year | 6 | (255,495) |  |  |  | (214,361) |  |
Net current assets (liabilities) |  |  |  | 3,237 |  |  |  | (4,106)
Total assets less current liabilities |  |  |  | 607,448 |  |  |  | 628,105
Creditors amounts falling due after one year | 7 |  |  | (532,124) |  |  |  | (552,795)
Provisions for liabilities |  |  |  | (74,549) |  |  |  | (74,904)
Net assets |  |  |  | 775 |  |  |  | 406
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 675 |  |  |  | 306
Shareholders' funds |  |  |  | 775 |  |  |  | 406

- 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 Directors acknowledge 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 Board of Directors on 27 October 2025, and are signed on its behalf by:
PALMER, Clifford James Director Registered Company No. 08022560

FINKLE HILL DENTAL CARE LIMITED
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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Defined contribution pension plan
--- | ---
| 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.

| Current 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill, recognised on the incorporation of the business in 2013, is being amortised evenly over its estimated useful life of 20 years.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 15
| Plant and machinery | 15 |  | -
| Fixtures and fittings | 15 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 13 |  | 12

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 428,033 |  | 428,033
| At 31 March 25 | 428,033 |  | 428,033
| Amortisation and impairment
| At 01 April 24 | 251,472 |  | 251,472
| Charge for year | 21,402 |  | 21,402
| At 31 March 25 | 272,874 |  | 272,874
| Net book value
| At 31 March 25 | 155,159 |  | 155,159
| At 31 March 24 | 176,561 |  | 176,561

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 70,865 |  | 425,729 |  | - |  | 350,163 |  | 39,110 |  | 885,867
| Additions | - |  | 4,116 |  | 78,619 |  | 797 |  | 1,435 |  | 84,967
| At 31 March 25 | 70,865 |  | 429,845 |  | 78,619 |  | 350,960 |  | 40,545 |  | 970,834
| Depreciation and impairment
| At 01 April 24 | 9,448 |  | 239,008 |  | - |  | 152,529 |  | 29,232 |  | 430,217
| Charge for year | 4,727 |  | 28,626 |  | 19,655 |  | 29,765 |  | 8,792 |  | 91,565
| At 31 March 25 | 14,175 |  | 267,634 |  | 19,655 |  | 182,294 |  | 38,024 |  | 521,782
| Net book value
| At 31 March 25 | 56,690 |  | 162,211 |  | 58,964 |  | 168,666 |  | 2,521 |  | 449,052
| At 31 March 24 | 61,417 |  | 186,721 |  | - |  | 197,634 |  | 9,878 |  | 455,650

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 42,175 |  | 31,638
| Other debtors | 203,379 |  | 106,159
| Total | 245,554 |  | 137,797

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 63,457 |  | 56,850
| Bank borrowings and overdrafts | 68,920 |  | 55,899
| Taxation and social security | 78,767 |  | 19,167
| Finance lease and HP contracts | 35,569 |  | 23,584
| Other creditors | 8,782 |  | 58,861
| Total | 255,495 |  | 214,361

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 444,288 |  | 504,937
| Other creditors | 87,836 |  | 47,858
| Total | 532,124 |  | 552,795

8. | Secured creditors
--- | ---
| Included within creditors were hire purchase contracts of £123,405 (2024: £71,442). The hire purchase contracts were secured upon the assets to which they relate.

9. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| PALMER, Clifford James | 39,299 |  | 75,787 |  | 39,299 |  | 75,787
| PALMER, Helen Louise | 39,298 |  | 75,786 |  | 39,298 |  | 75,786
|  | 78,597 |  | 151,573 |  | 78,597 |  | 151,573

| Under the BBLS scheme the government provided a 100% guarantee. As at the balance sheet date, this represented a bank loan guarantee of £12,977 (2024: £24,178).