Birch Terrace Dental Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11550150

Birch Terrace Dental Ltd

Filleted Unaudited Financial Statements

31 March 2025

Birch Terrace Dental Ltd

Financial Statements

Year ended 31 March 2025

Contents	Pages

Balance sheet	1 to 2

Notes to the financial statements	3 to 6

Birch Terrace Dental Ltd

Balance Sheet

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	23,983	32,306

Current assets

Stocks		1,000	1,000
Debtors	6	52,397	29,564
Cash at bank and in hand		3,204	14,560
		--------	--------
		56,601	45,124

Creditors: amounts falling due within one year	7	71,736	55,910
		--------	--------
Net current liabilities		15,135	10,786
		--------	--------
Total assets less current liabilities		8,848	21,520

Creditors: amounts falling due after more than one year	8	1,856	9,164

Provisions

Taxation including deferred tax	6,000	8,000
	-------	--------
Net assets	992	4,356
	-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	892	4,256
	----	-------
Shareholders funds	992	4,356
	----	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Birch Terrace Dental Ltd

Balance Sheet (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:

Dr G W S C De Silva

Director

Company registration number: 11550150

Birch Terrace Dental Ltd

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Birch Terrace, Hanley, Stoke-on-Trent, ST1 3JN. The company registration number is 11550150 .

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

Revenue recognition

Turnover comprises the value of sales of services provided in the normal course of business. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Dental equipment	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, and other costs incurred in bringing the stock to its present location and condition and is calculated based on actual purchase invoice prices. Estimated selling price is the estimated proceeds from the sale of stock items, less all future costs to completion, costs to be incurred in marketing, selling and distributing.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 5 ).

5. Tangible assets

	Dental equipment	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	77,893	1,195	6,165	85,253
Additions	–	–	1,610	1,610
Disposals	–	–	( 3,986)	( 3,986)
	--------	-------	-------	--------
At 31 March 2025	77,893	1,195	3,789	82,877
	--------	-------	-------	--------
Depreciation
At 1 April 2024	49,262	911	2,774	52,947
Charge for the year	7,158	71	947	8,176
Disposals	–	–	( 2,229)	( 2,229)
	--------	-------	-------	--------
At 31 March 2025	56,420	982	1,492	58,894
	--------	-------	-------	--------
Carrying amount
At 31 March 2025	21,473	213	2,297	23,983
	--------	-------	-------	--------
At 31 March 2024	28,631	284	3,391	32,306
	--------	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	100	100
Other debtors	52,297	29,464
	--------	--------
	52,397	29,564
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,308	7,128
Trade creditors	12,037	–
Corporation tax	46,801	40,932
Social security and other taxes	3,450	1,851
Other creditors	2,140	5,999
	--------	--------
	71,736	55,910
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,856	9,164
	-------	-------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	–	5,549
	----	-------

10. Directors' advances, credits and guarantees

Included in other debtors due within one year is an amount owed to the company from the directors of £52,297 (2024 - £28,114).