REGISTERED NUMBER: 09503238 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Nexus Dental Laboratory Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S W Campbell

REGISTERED OFFICE:

30 Whitcliffe Lane

Ripon

England

North Yorkshire

HG4 2JL

REGISTERED NUMBER:

09503238 (England and Wales)

FIXED ASSETS

Tangible assets

4

84,616

138,996

CURRENT ASSETS

Stocks

4,000

4,000

Debtors

5

288,588

217,084

Cash at bank and in hand

245,042

183,348

537,630

404,432

CREDITORS

Amounts falling due within one year

6

229,585

121,090

NET CURRENT ASSETS

308,045

283,342

TOTAL ASSETS LESS CURRENT LIABILITIES

392,661

422,338

PROVISIONS FOR LIABILITIES

20,215

24,128

NET ASSETS

372,446

398,210

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

372,346

398,110

SHAREHOLDERS' FUNDS

372,446

398,210

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 director acknowledges her 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 director and authorised for issue on 9 December 2025 and were signed by:

Mr S W Campbell - Director

1.	STATUTORY INFORMATION

Nexus Dental Laboratory Ltd 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 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 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 25 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

443,964

Additions

9,925

At 31 March 2025

453,889

DEPRECIATION

At 1 April 2024

304,968

Charge for year

64,305

At 31 March 2025

369,273

NET BOOK VALUE

At 31 March 2025

84,616

At 31 March 2024

138,996

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

195,270

168,316

Other debtors

93,318

48,768

288,588

217,084

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

92,303

69,579

Taxation and social security

32,642

-

Other creditors

104,640

51,511

229,585

121,090

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

398,110

Profit for the year

84,236

Dividends

(110,000

)

At 31 March 2025

372,346