FINKLE HILL DENTAL CARE LIMITED


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)

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.

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.

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).