REGISTERED NUMBER: SC418806 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Integrated Dentalcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr N Puri

Mrs A Puri

SECRETARY:

Mrs A Puri

REGISTERED OFFICE:

1 Manor Place

Edinburgh

EH3 7DH

REGISTERED NUMBER:

SC418806 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

243,500

267,850

Tangible assets

5

276,512

389,226

520,012

657,076

CURRENT ASSETS

Stocks

77,193

45,716

Debtors

6

160,346

153,123

Cash at bank and in hand

1,089,058

827,730

1,326,597

1,026,569

CREDITORS

Amounts falling due within one year

7

262,935

200,698

NET CURRENT ASSETS

1,063,662

825,871

TOTAL ASSETS LESS CURRENT LIABILITIES

1,583,674

1,482,947

CREDITORS

Amounts falling due after more than one year

8

(92,409

)

(104,807

)

PROVISIONS FOR LIABILITIES

(68,934

)

(96,625

)

NET ASSETS

1,422,331

1,281,515

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

1,421,331

1,280,515

SHAREHOLDERS' FUNDS

1,422,331

1,281,515

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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Dr N Puri - Director

1.	STATUTORY INFORMATION

Integrated Dentalcare Limited is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 33 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

1,125,480

AMORTISATION

At 1 April 2024

857,630

Amortisation for year

24,350

At 31 March 2025

881,980

NET BOOK VALUE

At 31 March 2025

243,500

At 31 March 2024

267,850

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

161,483

670,391

54,386

Additions

-

17,881

1,053

Disposals

-

(1,778

)

-

At 31 March 2025

161,483

686,494

55,439

DEPRECIATION

At 1 April 2024

94,920

508,228

41,830

Charge for year

16,148

75,079

3,458

Eliminated on disposal

-

(356

)

-

At 31 March 2025

111,068

582,951

45,288

NET BOOK VALUE

At 31 March 2025

50,415

103,543

10,151

At 31 March 2024

66,563

162,163

12,556

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

140,032

129,347

1,155,639

Additions

-

6,481

25,415

Disposals

-

-

(1,778

)

At 31 March 2025

140,032

135,828

1,179,276

DEPRECIATION

At 1 April 2024

29,120

92,315

766,413

Charge for year

28,007

14,015

136,707

Eliminated on disposal

-

-

(356

)

At 31 March 2025

57,127

106,330

902,764

NET BOOK VALUE

At 31 March 2025

82,905

29,498

276,512

At 31 March 2024

110,912

37,032

389,226

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

134,461

DEPRECIATION

At 1 April 2024

26,892

Charge for year

26,892

At 31 March 2025

53,784

NET BOOK VALUE

At 31 March 2025

80,677

At 31 March 2024

107,569

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

6,409

13,752

Other debtors

143,175

130,813

Prepayments

10,762

8,558

160,346

153,123

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

12,704

12,863

Trade creditors

93,653

79,488

Tax

107,146

58,737

Social security and other taxes

11,430

13,725

Other creditors

1,995

2,413

Directors' loan accounts

53

71

Accrued expenses

35,954

33,401

262,935

200,698

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

92,409

104,807

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Dr N Puri

Balance outstanding at start of year

(71

)

(1,185

)

Amounts advanced

6,018

7,214

Amounts repaid

(6,000

)

(6,100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(53

)

(71

)