THE ARMAGH ORTHODONTIC CLINIC LTD

Company Registration Number:
NI068312 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

THE ARMAGH ORTHODONTIC CLINIC LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

THE ARMAGH ORTHODONTIC CLINIC LTD

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 113,325 129,226
Total fixed assets: 113,325 129,226
Current assets
Stocks: 10,744 14,968
Debtors:   88,464 140,959
Cash at bank and in hand: 1,373,954 1,115,202
Total current assets: 1,473,162 1,271,129
Creditors: amounts falling due within one year:   (102,650) (80,147)
Net current assets (liabilities): 1,370,512 1,190,982
Total assets less current liabilities: 1,483,837 1,320,208
Provision for liabilities: (26,810) (30,688)
Total net assets (liabilities): 1,457,027 1,289,520
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 1,457,026 1,289,519
Shareholders funds: 1,457,027 1,289,520

The notes form part of these financial statements

THE ARMAGH ORTHODONTIC CLINIC LTD

Balance sheet statements

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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 15 December 2025
and signed on behalf of the board by:

Name: Dr Jane Gormley
Status: Director

The notes form part of these financial statements

THE ARMAGH ORTHODONTIC CLINIC LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows: Land and buildings freehold - 2% straight line Plant and machinery - 12.5% reducing balance Fixtures, fittings and equipment - 12.5% reducing balance

Intangible fixed assets and amortisation policy

Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets when they were acquired. Purchased goodwill is capitalised in the balance sheet and amortised on a straight line basis over its economic useful life of 10 years which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.

THE ARMAGH ORTHODONTIC CLINIC LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 8 8

THE ARMAGH ORTHODONTIC CLINIC LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 453,885
At 31 March 2025 453,885
Depreciation
At 01 April 2024 324,659
Charge for year 15,901
At 31 March 2025 340,560
Net book value
At 31 March 2025 113,325
At 31 March 2024 129,226