REGISTERED NUMBER: SC446098 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bedi OralCare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

C A Thompson

Mrs C Thompson

REGISTERED OFFICE:

272 Bath Street

Glasgow

G2 4JR

REGISTERED NUMBER:

SC446098 (Scotland)

ACCOUNTANTS:

Goddard Accounting and Tax Solutions

Ben Loyal Lodge

25 Kenilworth Road

Bridge Of Allan

Stirling

FK9 4EH

FIXED ASSETS

Intangible assets

4

13,067

14,404

Tangible assets

5

2,331

-

15,398

14,404

CURRENT ASSETS

Stocks

13,763

6,959

Debtors

6

8,743

5,576

Cash at bank

1,370

2,382

23,876

14,917

CREDITORS

Amounts falling due within one year

7

8,056

578

NET CURRENT ASSETS

15,820

14,339

TOTAL ASSETS LESS CURRENT LIABILITIES

31,218

28,743

CAPITAL AND RESERVES

Called up share capital

8

100

194

Share premium

-

239,806

Retained earnings

31,118

(211,257

)

SHAREHOLDERS' FUNDS

31,218

28,743

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 December 2025 and were signed on its behalf by:

Mrs C Thompson - Director

1.	STATUTORY INFORMATION

Bedi OralCare 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

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 - 10 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

26,747

AMORTISATION

At 1 April 2024

12,343

Charge for year

1,337

At 31 March 2025

13,680

NET BOOK VALUE

At 31 March 2025

13,067

At 31 March 2024

14,404

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

20,155

Additions

5,612

At 31 March 2025

25,767

DEPRECIATION

At 1 April 2024

20,155

Charge for year

3,281

At 31 March 2025

23,436

NET BOOK VALUE

At 31 March 2025

2,331

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

5,556

216

Other debtors

3,187

5,360

8,743

5,576

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

7,034

21

Taxation and social security

422

-

Other creditors

600

557

8,056

578

8.	CALLED UP SHARE CAPITAL

During the year the ordinary share capital of 19,426 ordinary shares of £0.01 each was converted into 100 shares of £1 each.

The difference in share capital was repaid to shareholders.

The entire share capital was reduced (under section 641 of the Companies Act) thereby converting into a realised profit/credit to the profit and loss account reserves.

9.	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

£

£

C A Thompson

Balance outstanding at start of year

2,253

-

Amounts advanced

-

2,253

Amounts repaid

(1,731

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

522

2,253

Director Christopher Thompson repaid the full amount of the loan on 30 November 2025.

10.	RELATED PARTY DISCLOSURES

Directors, and spouses, Caroline and Christopher Thompson, each own 50% of the share capital in the Company, and jointly are both the controlling and ultimate controlling parties.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bedi OralCare Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Bedi OralCare Limited, as a body, in accordance with the terms of our engagement letter dated 20 May 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Bedi OralCare Limited and state those matters that we have agreed to state to the Board of Directors of Bedi OralCare Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bedi OralCare Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bedi OralCare Limited. You consider that Bedi OralCare Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bedi OralCare Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Goddard Accounting and Tax Solutions

Ben Loyal Lodge

25 Kenilworth Road

Bridge Of Allan

Stirling

FK9 4EH

14 December 2025