REGISTERED NUMBER: 13133675 (England and Wales)

TESSIER-ASHPOOL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

27,040

44,134

CURRENT ASSETS

Debtors

5

256,582

227,942

Cash at bank and in hand

47,770

55,421

304,352

283,363

CREDITORS

Amounts falling due within one year

6

64,443

45,969

NET CURRENT ASSETS

239,909

237,394

TOTAL ASSETS LESS CURRENT LIABILITIES

266,949

281,528

PROVISIONS FOR LIABILITIES

6,760

-

NET ASSETS

260,189

281,528

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

260,039

281,378

SHAREHOLDERS' FUNDS

260,189

281,528

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 director acknowledges his 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 Profit and loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Dr A P Fennell - Director

1.	STATUTORY INFORMATION

Tessier-Ashpool Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13133675

Registered office:

11 Fitzgilbert Road

Colchester

United Kingdom

Essex

CO2 7XB

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover represents amounts receivable for the provision of dental care and related services during the year, exclusive of VAT. Revenue is recognised when the services have been provided to patients.

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

-

20% on cost

Motor vehicles

-

20% on cost

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

22,821

64,689

87,510

Additions

445

-

445

At 31 March 2025

23,266

64,689

87,955

DEPRECIATION

At 1 April 2024

7,817

35,559

43,376

Charge for year

4,601

12,938

17,539

At 31 March 2025

12,418

48,497

60,915

NET BOOK VALUE

At 31 March 2025

10,848

16,192

27,040

At 31 March 2024

15,004

29,130

44,134

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

23,731

Other debtors

256,582

204,211

256,582

227,942

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

59,575

43,981

Other creditors

4,868

1,988

64,443

45,969

7.	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:

2025

2024

£

£

Dr A P Fennell

Balance outstanding at start of year

4,392

3,028

Amounts advanced

196,391

1,364

Amounts repaid

(179,020

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,763

4,392

8.	RELATED PARTY DISCLOSURES

During the year, the directors were paid £173,500 (2024: £164,000).

At the balance sheet date, the directors owed the company £21,763 (2024: £4,392).

Wintermute Services Limited

A company in which Mr and Mrs Fennell are directors.

At the balance sheet date the amount due from the related party totalled £199,819 (2024: £199,819).

Love Implants Limited

A company in which Mr Fennell is a director.

At the balance sheet date the amount due from the related party totalled £35,000 (2024: £Nil).