REGISTERED NUMBER: 07695853 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

WESSEX DENTAL LABORATORY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

F J Stoodley

Ms A M Rauze

SECRETARY:

REGISTERED OFFICE:

Unit 10 Holes Bay Park

Sterte Avenue West

Poole

Dorset

BH15 2AA

REGISTERED NUMBER:

07695853 (England and Wales)

ACCOUNTANTS:

Peregrine Chartered Certified Accountants

Old Bank

The Triangle

Paulton

Bristol

BS39 7LE

FIXED ASSETS

Tangible assets

4

126,693

138,064

CURRENT ASSETS

Stocks

6,006

8,000

Debtors

5

38,691

50,084

Cash at bank and in hand

14,533

24,287

59,230

82,371

CREDITORS

Amounts falling due within one year

6

78,127

125,890

NET CURRENT LIABILITIES

(18,897

)

(43,519

)

TOTAL ASSETS LESS CURRENT LIABILITIES

107,796

94,545

CREDITORS

Amounts falling due after more than one year

7

(45,612

)

(29,766

)

PROVISIONS FOR LIABILITIES

(24,072

)

(19,508

)

NET ASSETS

38,112

45,271

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,012

45,171

38,112

45,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 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 1 December 2025 and were signed on its behalf by:

F J Stoodley - Director

1.	STATUTORY INFORMATION

Wessex Dental Laboratory 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

34,093

187,414

221,507

Additions

-

4,815

4,815

At 31 May 2025

34,093

192,229

226,322

DEPRECIATION

At 1 June 2024

34,093

49,350

83,443

Charge for year

-

16,186

16,186

At 31 May 2025

34,093

65,536

99,629

NET BOOK VALUE

At 31 May 2025

-

126,693

126,693

At 31 May 2024

-

138,064

138,064

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

23,436

20,243

Other debtors

15,255

29,841

38,691

50,084

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

22,130

23,210

Hire purchase contracts

33,509

6,098

Trade creditors

15,819

93,200

Taxation and social security

3,109

(5,062

)

Other creditors

3,560

8,444

78,127

125,890

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,375

27,896

Hire purchase contracts

23,237

1,870

45,612

29,766

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, there was an overdrawn directors loan account. This was repaid within 9 months of the year end.