Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 31 October 2023 false 1 April 2024 31 March 2025 31 March 2025 15248411 Mr Aaron Ferguson Dr Trevor Ferguson West End Dental Holdings Limited 104 Conway Road, Colwyn Bay, Conwy LL29 7LL true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15248411 2024-03-31 15248411 2025-03-31 15248411 2024-04-01 2025-03-31 15248411 frs-core:CurrentFinancialInstruments 2025-03-31 15248411 frs-core:Non-currentFinancialInstruments 2025-03-31 15248411 frs-core:FurnitureFittings 2025-03-31 15248411 frs-core:FurnitureFittings 2024-04-01 2025-03-31 15248411 frs-core:FurnitureFittings 2024-03-31 15248411 frs-core:PlantMachinery 2025-03-31 15248411 frs-core:PlantMachinery 2024-04-01 2025-03-31 15248411 frs-core:PlantMachinery 2024-03-31 15248411 frs-core:ShareCapital 2025-03-31 15248411 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15248411 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 15248411 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 15248411 frs-bus:SmallEntities 2024-04-01 2025-03-31 15248411 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 15248411 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 15248411 1 2024-04-01 2025-03-31 15248411 frs-bus:Director1 2024-04-01 2025-03-31 15248411 frs-bus:Director2 2024-04-01 2025-03-31 15248411 frs-countries:EnglandWales 2024-04-01 2025-03-31 15248411 2023-10-30 15248411 2024-03-31 15248411 2023-10-31 2024-03-31 15248411 frs-core:CurrentFinancialInstruments 2024-03-31 15248411 frs-core:Non-currentFinancialInstruments 2024-03-31 15248411 frs-core:ShareCapital 2024-03-31 15248411 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 15248411
West End Dental Prestatyn Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Berg & Williams Limited
Chartered Accountants & Chartered Tax Advisers
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15248411
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 456,166 -
456,166 -
CURRENT ASSETS
Cash at bank and in hand 29,933 1
29,933 1
Creditors: Amounts Falling Due Within One Year 5 (311,318 ) -
NET CURRENT ASSETS (LIABILITIES) (281,385 ) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 174,781 1
Creditors: Amounts Falling Due After More Than One Year 6 (236,480 ) -
NET (LIABILITIES)/ASSETS (61,699 ) 1
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (61,700 ) -
SHAREHOLDERS' FUNDS (61,699) 1
Page 1
Page 2
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.
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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Trevor Ferguson
Director
23/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
West End Dental Prestatyn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15248411 . The registered office is 104 Conway Road, Colwyn Bay, Conwy, LL29 7LL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% straight line
Fixtures & Fittings 5% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: )
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 - - -
Additions 242,193 232,820 475,013
As at 31 March 2025 242,193 232,820 475,013
Depreciation
As at 1 April 2024 - - -
Provided during the period 14,844 4,003 18,847
As at 31 March 2025 14,844 4,003 18,847
Net Book Value
As at 31 March 2025 227,349 228,817 456,166
As at 1 April 2024 - - -
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Page 4
5. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 18,634 -
Amounts owed to participating interests 287,981 -
Other creditors 4,703 -
311,318 -
6. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Amounts owed to participating interests 236,480 -
7. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is West End Dental Holdings Limited. West End Dental Holdings Limited was incorporated in England & Wales. The ultimate controlling party is an individual who controls 55% of the ordinary shares.
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