DBTOLEDO LTD


Directors	Dr Diogo Bessa Toledo
	Mrs Danielle Toledo


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HN


Registered Number	16060970 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025
		£	£
Current assets
Debtors	3	5,353
Cash at bank and on hand		660
		6,013
Creditors amounts falling due within one year	4	(5,911)
Net current assets (liabilities)			102
Total assets less current liabilities			102
Net assets			102
Capital and reserves
Called up share capital			100
Profit and loss account			2
Shareholders' funds			102

The company was entitled to exemption from audit for this reporting period 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.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 December 2025, and are signed on its behalf by:

Dr Diogo Bessa Toledo
Director
Registered Company No. 16060970

DBTOLEDO LTD

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carries out during the period. Revenue in respect of dental treatment uncompleted at the year end date us recognised by reference to the state of completion.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	5,353
	Total	5,353

4.	Creditors: amounts due within one year

		2025
		£
	Amounts owed to related parties	1,585
	Taxation and social security	2,472
	Accrued liabilities and deferred income	1,854
	Total	5,911

5.	Related party transactions
	During the year the directors made available a loan to the company. At the year end the balance of the loan was £1,585.