REGISTERED NUMBER: 10373217 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROOTS DENTAL GROUP SPECIALIST DENTAL

LABORATORIES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Brookes

J Locke

A Brownlee

REGISTERED OFFICE:

27 Chorley New Road

Horwich

Bolton

Lancashire

BL6 7QJ

REGISTERED NUMBER:

10373217 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Tangible assets

4

18,443

32,262

CURRENT ASSETS

Debtors

682,245

274,175

Cash at bank and in hand

194,606

487,516

876,851

761,691

CREDITORS

Amounts falling due within one year

198,858

315,344

NET CURRENT ASSETS

677,993

446,347

TOTAL ASSETS LESS CURRENT LIABILITIES

696,436

478,609

CREDITORS

Amounts falling due after more than one year

(1,667

)

(11,667

)

PROVISIONS FOR LIABILITIES

(4,611

)

(8,066

)

NET ASSETS

690,158

458,876

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

690,058

458,776

SHAREHOLDERS' FUNDS

690,158

458,876

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 26 November 2025 and were signed on its behalf by:

J Locke - Director

C Brookes - Director

1.	STATUTORY INFORMATION

Roots Dental Group Specialist Dental Laboratories 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

-

33% on reducing balance, 33% on cost and 25% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2024 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

120,117

Additions

6,337

At 31 March 2025

126,454

DEPRECIATION

At 1 April 2024

87,855

Charge for year

20,156

At 31 March 2025

108,011

NET BOOK VALUE

At 31 March 2025

18,443

At 31 March 2024

32,262

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors are directors' loan accounts balances as follows:

J Locke - £682 (2024 - £5,530)

C Brookes - £682 (2024 - £5,530)

A Brownlee - £682 (2024 - £5,530)

The loans are interest free and have no fixed repayment terms.