J T HEMMING DENTAL LABORATORIES LIMITED


Director	J T Hemming


Registered Address	91 Bailiff Street
	Northampton
	NN1 3EA


Registered Number	14959224 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		8,364		10,455
			8,364		10,455
Current assets
Debtors		60,683		42,792
Cash at bank and on hand		19,882		33,035
		80,565		75,827
Creditors amounts falling due within one year	4	(78,858)		(80,686)
Net current assets (liabilities)			1,707		(4,859)
Total assets less current liabilities			10,071		5,596
Net assets			10,071		5,596
Capital and reserves
Called up share capital			100		100
Profit and loss account			9,971		5,496
Shareholders' funds			10,071		5,596

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 Director acknowledges 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 Director on 30 December 2025, and are signed on its behalf by:

J T Hemming
Director
Registered Company No. 14959224

J T HEMMING DENTAL LABORATORIES LIMITED

Notes to the Financial Statements
for the year 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
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		8

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 April 24	12,300	12,300
At 31 March 25	12,300	12,300
Depreciation and impairment
At 01 April 24	1,845	1,845
Charge for year	2,091	2,091
At 31 March 25	3,936	3,936
Net book value
At 31 March 25	8,364	8,364
At 31 March 24	10,455	10,455

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,093	1,555
Other creditors	75,785	76,191
Accrued liabilities and deferred income	1,980	2,940
Total	78,858	80,686