REGISTERED NUMBER: 06937189 (England and Wales)

BUTTERFLY DENTAL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr K K Mehay

REGISTERED OFFICE:

17 Barrington Road

Altrincham

Trafford

WA14 1HP

REGISTERED NUMBER:

06937189 (England and Wales)

ACCOUNTANT:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

FIXED ASSETS

Intangible assets

4

87,000

109,500

Tangible assets

5

247,395

271,622

334,395

381,122

CURRENT ASSETS

Stocks

6,283

5,984

Debtors

6

72,554

6,572

Cash at bank

133,456

181,500

212,293

194,056

CREDITORS

Amounts falling due within one year

7

351,913

328,325

NET CURRENT LIABILITIES

(139,620

)

(134,269

)

TOTAL ASSETS LESS CURRENT LIABILITIES

194,775

246,853

CREDITORS

Amounts falling due after more than one year

8

(169,608

)

(204,573

)

PROVISIONS FOR LIABILITIES

(21,803

)

(24,576

)

NET ASSETS

3,364

17,704

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,264

17,604

SHAREHOLDERS' FUNDS

3,364

17,704

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 November 2025 and were signed by:

Dr K K Mehay - Director

1.	STATUTORY INFORMATION

Butterfly Dental Care Limited 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 represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost and 6.67% on cost

Plant and machinery

-

15% on reducing balance and 10% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The director has assessed whether the company is a going concern and has considered all available information about the future and is confident of the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

450,000

AMORTISATION

At 1 July 2024

340,500

Charge for year

22,500

At 30 June 2025

363,000

NET BOOK VALUE

At 30 June 2025

87,000

At 30 June 2024

109,500

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

412,915

213,831

65,796

41,910

734,452

Additions

-

3,857

988

1,023

5,868

At 30 June 2025

412,915

217,688

66,784

42,933

740,320

DEPRECIATION

At 1 July 2024

241,841

140,309

43,601

37,079

462,830

Charge for year

12,732

9,005

5,687

2,671

30,095

At 30 June 2025

254,573

149,314

49,288

39,750

492,925

NET BOOK VALUE

At 30 June 2025

158,342

68,374

17,496

3,183

247,395

At 30 June 2024

171,074

73,522

22,195

4,831

271,622

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Computer

equipment

£

COST

At 1 July 2024

3,524

Transfer to ownership

(3,524

)

At 30 June 2025

-

DEPRECIATION

At 1 July 2024

3,524

Transfer to ownership

(3,524

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Other debtors

72,554

6,572

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans and overdrafts

33,752

32,539

Trade creditors

102,154

48,869

Taxation and social security

90,881

64,749

Other creditors

125,126

182,168

351,913

328,325

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans

169,608

204,573

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

30/6/25

30/6/24

£

£

Dr K K Mehay

Balance outstanding at start of year

(84,531

)

(35,355

)

Amounts advanced

277,534

273,758

Amounts repaid

(137,286

)

(322,934

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

55,717

(84,531

)

The above loan is recorded within debtors at the year end, and is unsecured and repayable on demand. Interest is accrued in accordance with HMRC beneficial loan arrangements.

10.	RELATED PARTY DISCLOSURES

During the year the company paid rent of £19,000 (2024: £18,534) to Dr K Mehay, the sole director of the company.

11.	ULTIMATE CONTROLLING PARTY

The company was under the control of Dr K Mehay during the year.