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Registered number: 11410587
| South Tyneside Orthodontic Centre Ltd Financial statements Information for filing with the registrar 31 March 2025 |
South Tyneside Orthodontic Centre Ltd
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 153,946 |  | 122,983
|  |  | 153,946 |  | 122,983
Current assets |  |  |  |  |
Stock |  | 5,148 |  | 9,000 |
Debtors | 5 | 149,443 |  | 106,679 |
Cash at bank and in hand |  | 347,594 |  | 329,835 |
|  | 502,185 |  | 445,514 |
Creditors: amounts falling due within one year | 6 | (347,500) |  | (400,563) |
Net current assets |  |  | 154,685 |  | 44,951
Total assets less current liabilities |  |  | 308,631 |  | 167,934
Creditors: amounts falling due after more than one year |  |  | (42,559) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (34,414) |  | (26,690)
Net assets |  |  | 231,658 |  | 141,244
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 231,656 |  | 141,242
Shareholders' funds |  |  | 231,658 |  | 141,244
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South Tyneside Orthodontic Centre Ltd
Balance sheet (continued) At 31 March 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 December 2025.
S F Lovel | C D J Rushforth
Director | Director
Company registered number: 11410587 The notes on pages 3 to 6 form part of these financial statements. 2
South Tyneside Orthodontic Centre Ltd
Notes to the financial statements Year ended 31 March 2025
1. | General information
South Tyneside Orthodontic Centre Limited ('the company') is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 49 Frederick Street, Sunderland, UK, SR1 1NF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
The turnover shown in the profit and loss account represents NHS orthodontic contract income, private fees and capitation schemes income receivable during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 3
South Tyneside Orthodontic Centre Ltd
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024: 6).
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South Tyneside Orthodontic Centre Ltd
Notes to the financial statements Year ended 31 March 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost |  |  |  |  |  |
| At 1 April 2024 | 3,354 | 105,939 | - | 18,712 | 24,373 | 152,378
| Additions | - | - | 76,000 | - | - | 76,000
| At 31 March 2025 | 3,354 | 105,939 | 76,000 | 18,712 | 24,373 | 228,378
| Depreciation |  |  |  |  |  |
| At 1 April 2024 | 125 | 17,515 | - | 4,352 | 7,403 | 29,395
| Charge for the year | 67 | 22,106 | 12,667 | 2,154 | 8,043 | 45,037
| At 31 March 2025 | 192 | 39,621 | 12,667 | 6,506 | 15,446 | 74,432
| Net book value |  |  |  |  |  |
| At 31 March 2025 | 3,162 | 66,318 | 63,333 | 12,206 | 8,927 | 153,946
| At 31 March 2024 | 3,229 | 88,424 | - | 14,360 | 16,970 | 122,983
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 68,409 | 106,679
| Other debtors | 81,034 | -
|  | 149,443 | 106,679
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South Tyneside Orthodontic Centre Ltd
Notes to the financial statements Year ended 31 March 2025
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 189 | 750
| Corporation tax | 21,695 | 49,313
| Other taxation and social security | - | 3,121
| Obligations under finance lease and hire purchase contracts | 16,720 | -
| Other creditors | 249,545 | 267,448
| Accruals and deferred income | 59,351 | 79,931
|  | 347,500 | 400,563
7. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 42,559 | -
|  | 42,559 | -
8. | Related party transactions
| During the year, the company operated on normal commercial terms with Wearside Orthodontic Centre Ltd to record amounts due to and from the company. The amount owed from Wearside Orthodontic Centre Ltd at 31 March 2025 was £61,034 (2024: £14,261 due to Wearside Orthodontic Centre Ltd). During the year, the company operated on normal commercial terms with Retainer Pro Ltd to record amounts due to and from the company. The amount owed from Retainer Pro Ltd at 31 March 2025 was £20,000 (2024: £nil).
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