REGISTERED NUMBER: SC443640 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

3DDENTA LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S G Thomson

A Tawse

REGISTERED OFFICE:

Berkeley House

5 Newton Terrace

Glasgow

G3 7PJ

REGISTERED NUMBER:

SC443640 (Scotland)

ACCOUNTANTS:

Profit Counts Limited

13 Glasgow Road

Paisley

Renfrewshire

PA1 3QS

FIXED ASSETS

Tangible assets

4

87,699

119,828

CURRENT ASSETS

Stocks

5,000

11,100

Debtors

50,336

41,312

Cash at bank

22,295

63,253

77,631

115,665

CREDITORS

Amounts falling due within one year

(82,635

)

(82,885

)

NET CURRENT (LIABILITIES)/ASSETS

(5,004

)

32,780

TOTAL ASSETS LESS CURRENT LIABILITIES

82,695

152,608

CREDITORS

Amounts falling due after more than one year

(42,172

)

(63,718

)

PROVISIONS FOR LIABILITIES

6

(16,663

)

(22,767

)

NET ASSETS

23,860

66,123

CAPITAL AND RESERVES

Called up share capital

7

101

101

Retained earnings

8

23,759

66,022

SHAREHOLDERS' FUNDS

23,860

66,123

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

A Tawse - Director

1.	STATUTORY INFORMATION

3DDenta Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery - 15% on cost

Fixtures and fittings - 15% on cost

Motor vehicles - 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

424,930

DEPRECIATION

At 1 April 2024

305,102

Charge for year

32,129

At 31 March 2025

337,231

NET BOOK VALUE

At 31 March 2025

87,699

At 31 March 2024

119,828

The net book value of tangible fixed assets includes £19,310 (2024: £33,627) in respect of assets held under hire purchase contracts. The depreciation on these assets was £14,317 (2024: £11,372).

5.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

50,510

62,056

The hire purchase creditors are secured by the assets being financed.

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

16,663

22,767

Deferred

tax

£

Balance at 1 April 2024

22,767

Accelerated capital allowances

(6,104

)

Balance at 31 March 2025

16,663

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

101

Ordinary A Shares

£1

101

101

8.

RESERVES

Retained

earnings

£

At 1 April 2024

66,022

Deficit for the year

(42,263

)

At 31 March 2025

23,759

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company advanced a loan to a Director of £829 (2024: £429). No interest is charged on this balance and no terms for repayment are agreed.

10.	RELATED PARTY DISCLOSURES

During the year the company made sales of £ 5,769 and purchases of £3,250 (2024: £10,458) from Brite Holdings (Scotland) Limited, the controlling party.

During the year the company made £7,101 (2024: £6,674) of purchases from Brite Services Limited, a company under common control.

During the year the company made sales of £24,199 (2024: £14,423) from Brite (Paisley) Ltd, a company under common control.

During the year the company made sales of £43,543 (2024: £18,354) from Brite (Gilmerton) Ltd, a company under common control.

During the year the company made sales of £16,783 (2024: 11,969) to Brian Cullen Ltd, a company under common control.

During the year the company made sales of £14,101 (2024: 13,739) to Brite (Bridge of Weir) Ltd, a company under common control.

During the year the company made sales of £3,656 and purchases of £36,425 (2024: £Nil) from Fusion Digital Denture Lab (Scotland) Ltd, a company under common control.

At the year end £9,100 (2024: £9,100) was owed to Brite Services (Scotland) Ltd, a company under common control. No interest is charged on this loan and no terms for repayment are agreed.

Bright Holdings (Scotland) Limited is in control of the company by virtue of its shareholding