BM Dental Laboratory Ltd SC528794 dental related services false 1 April 2024 SC528794 2024-04-01 2025-03-31 SC528794 2024-03-31 SC528794 2025-03-31 SC528794 2023-04-01 2024-03-31 SC528794 2023-03-31 SC528794 2024-03-31 SC528794 frs102-bus:FRS102 2024-04-01 2025-03-31 SC528794 frs102-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC528794 frs102-bus:FullAccounts 2024-04-01 2025-03-31 SC528794 frs102-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC528794 frs102-core:CurrentFinancialInstruments 2025-03-31 SC528794 frs102-core:CurrentFinancialInstruments 2024-03-31 SC528794 frs102-core:Non-currentFinancialInstruments 2025-03-31 SC528794 frs102-core:Non-currentFinancialInstruments 2024-03-31 SC528794 frs102-core:ShareCapital 2025-03-31 SC528794 frs102-core:ShareCapital 2024-03-31 SC528794 frs102-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC528794 frs102-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC528794 frs102-bus:Director1 2024-04-01 2025-03-31 SC528794 frs102-core:ComputerEquipment 2024-04-01 2025-03-31 SC528794 frs102-core:FurnitureFittings 2024-04-01 2025-03-31 SC528794 frs102-core:Vehicles 2024-04-01 2025-03-31 SC528794 frs102-core:PlantMachinery 2024-04-01 2025-03-31 SC528794 frs102-core:DeferredTaxation 2025-03-31 SC528794 frs102-core:DeferredTaxation 2024-03-31 SC528794 frs102-bus:OrdinaryShareClass1 2025-03-31 SC528794 frs102-bus:OrdinaryShareClass1 2024-03-31 SC528794 frs102-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares

| Registered number
| SC528794

| BM Dental Laboratory Ltd |
| Unaudited Accounts |
| for the year ended |
| 31 March 2025 |

BM Dental Laboratory Ltd Balance Sheet as at 31 March 2025
| Notes |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | --- | ---
Fixed assets |  |  |  |  |
Tangible assets |  |  | 25,605 |  | 15,609
|  |  | 25,605 |  | 15,609
Current assets |  |  |  |  |
Debtors | 3 | 21,877 |  | 34,827 |
Cash at bank and in hand |  | 23,420 |  | 6,224 |
|  | 45,297 |  | 41,051 |
Prepayments and accrued income: |  | 0 |  | 2,000 |
Creditors: amounts falling due within one year | 4 | (34,760) |  | (31,753) |
Net current assets / (liabilities) |  |  | 10,537 |  | 11,298
Total assets less current liabilities |  |  | 36,142 |  | 26,907
Creditors: amounts falling due after more than one year | 5 |  | (10,697) |  | (7,854)
Provisions for liabilities | 6 |  | (6,402) |  | (2,966)
Accruals and deferred income |  |  | (468) |  | (468)
Total net assets (liabilities) |  |  | 18,575 |  | 15,619
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 30 |  | 30
Profit and loss account |  |  | 18,545 |  | 15,589
Shareholders' funds |  |  | 18,575 |  | 15,619

BM Dental Laboratory Ltd
Balance Sheet
as at 31 March 2025

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 March 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr L Bednarek

Director

Approved by the board on 30 April 2025

Company Number: SC528794 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

0/2 81 Corsock Street
Glasgow
Lanarkshire
G31 3PN

BM Dental Laboratory Ltd
Notes to the Accounts
for the year ended 31 March 2025

1. | Accounting policies
--- | ---
| Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

| Going concern basis
--- | ---
| The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

| Revenue recognition
--- | ---
| Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

| Tangible fixed assets depreciation policy
--- | ---
| Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Computer equipment | 25% Straight Line
Fixtures & fittings | 25% Reducing Balance
Vehicles | 25% Straight Line
Plant & machinery | 25% Straight Line

2. | Employees
--- | ---
|  | 2025 |  | 2024
| Average number of employees during the period | 6 |  | 7

3. | Debtors
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Trade debtors | 21,877 |  | 34,827
|  | 21,877 |  | 34,827

4. | Creditors: amounts falling due within one year
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Bank Loans & Overdrafts | 8,996 |  | 6,110
| Trade creditors | 8,649 |  | 17,478
| Taxation & social security | 16,313 |  | 7,812
| Other creditors | 802 |  | 353
|  | 34,760 |  | 31,753

5. | Creditors: amounts falling due after one year
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Bank Loans & overdrafts | 10,697 |  | 7,854
|  | 10,697 |  | 7,854

6. | Provisions
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Deferred tax | 6,402 |  | 2,966
|  | 6,402 |  | 2,966

7. | Share capital
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Allotted, called up and fully paid: |  |  |
| 30 (2024: 30) Ordinary shares of £1.00 each | 30 |  | 30
|  | 30 |  | 30

8. | Related party disclosures
--- | ---
| During the period of accounts a transaction occurred between this company and a related party, Mr L Bednarek. The relationship between the parties is Directors. At the balance sheet date the company owed the related party £3,352 (2024 - £2,311). During the period of accounts a transaction occurred between this company and a related party, Mr Graham Macdonald. The relationship between the parties is Directors. At the balance sheet date the related party owed the company £27 (2024 - £237 owed by the company to the related party). During the period of accounts a transaction occurred between this company and a related party, Miss. Zofia Radwanska. The relationship between the parties is Directors. At the balance sheet date the related party owed the company £2,522 (2024 - £2,293).
| Controlling party Lukasz Bednarek, Graham Macdonald and Zofia Radwanska are the ultimate controlling party.