Company registration number 14434020 (England and Wales)
ADVANCED IMPLANT LABORATORIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
ADVANCED IMPLANT LABORATORIES LIMITED
COMPANY INFORMATION
Directors
K S Bhandal
B M Caldicott
M G Caldicott
J M Rabone
C M Austin
Company number
14434020
Registered office
Unit 8
Bartley Green Business Centre
Kettles Wood Drive
Birmingham
B32 3DB
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
ADVANCED IMPLANT LABORATORIES LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 6
ADVANCED IMPLANT LABORATORIES LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ADVANCED IMPLANT LABORATORIES LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Advanced Implant Laboratories Limited for the year ended 31 October 2024 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the b oard of d irectors of Advanced Implant Laboratories Limited, as a body, in accordance with the terms of our engagement letter dated 20 August 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Advanced Implant Laboratories Limited and state those matters that we have agreed to state to the b oard of d irectors of Advanced Implant Laboratories Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Advanced Implant Laboratories Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Advanced Implant Laboratories Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Advanced Implant Laboratories Limited. You consider that Advanced Implant Laboratories Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Advanced Implant Laboratories Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Jerroms GCN Limited
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
17 November 2025
ADVANCED IMPLANT LABORATORIES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2024
31 October 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,346
1,543
Current assets
Debtors
4
48,371
18,547
Cash at bank and in hand
29,597
6,146
77,968
24,693
Creditors: amounts falling due within one year
5
(43,183)
(19,392)
Net current assets
34,785
5,301
Total assets less current liabilities
48,131
6,844
Creditors: amounts falling due after more than one year
6
(1,000)
-
0
Provisions for liabilities
-
0
(386)
Net assets
47,131
6,458
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
47,031
6,358
Total equity
47,131
6,458
ADVANCED IMPLANT LABORATORIES LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 OCTOBER 2024
31 October 2024
- 3 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 17 November 2025 and are signed on its behalf by:
K S Bhandal
Director
Company registration number 14434020 (England and Wales)
ADVANCED IMPLANT LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 4 -
1
Accounting policies
Company information

Advanced Implant Laboratories Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 8, Bartley Green Business Centre, Kettles Wood Drive, Birmingham, B32 3DB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% on cost
Fixtures and fittings
15% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

ADVANCED IMPLANT LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
1
Accounting policies
(Continued)
- 5 -
1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
5
1
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 November 2023
1,410
215
1,625
Additions
12,463
893
13,356
At 31 October 2024
13,873
1,108
14,981
Depreciation and impairment
At 1 November 2023
82
-
0
82
Depreciation charged in the year
1,387
166
1,553
At 31 October 2024
1,469
166
1,635
Carrying amount
At 31 October 2024
12,404
942
13,346
At 31 October 2023
1,328
215
1,543
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
48,371
18,547
ADVANCED IMPLANT LABORATORIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 6 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,636
-
0
Corporation tax
13,145
1,296
Other taxation and social security
1,090
124
Other creditors
27,312
17,972
43,183
19,392
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
1,000
-
0
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2024
2023
Balances:
£
£
Accelerated capital allowances
386
386
Statutory database figures differ from the trial balance:
Deferred tax balances
-
386
Difference
386
-
Balance per TB
-
Warning - Difference exists; check stat db entries
(386)
There were no deferred tax movements in the year.
8
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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