Company registration number 15047871 (England and Wales)
C MAUNDER DENTAL SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
C MAUNDER DENTAL SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
C MAUNDER DENTAL SERVICES LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
965
-
0
Current assets
Debtors
4
32,267
17,710
Cash at bank and in hand
22,185
12,509
54,452
30,219
Creditors: amounts falling due within one year
5
(37,269)
(28,045)
Net current assets
17,183
2,174
Net assets
18,148
2,174
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
18,048
2,074
Total equity
18,148
2,174

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 November 2025
Dr Cassandra Maunder
Director
Company registration number 15047871 (England and Wales)
C MAUNDER DENTAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

C Maunder Dental Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2d Building 1, Eastern Business Park, St Mellons, Cardiff, CF3 5EA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets
Plant and equipment
25% Reducing Balance Basis
Computers
33% Straight Line Basis
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

C MAUNDER DENTAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 September 2024
-
0
-
0
-
0
Additions
178
1,018
1,196
At 31 August 2025
178
1,018
1,196
Depreciation and impairment
At 1 September 2024
-
0
-
0
-
0
Depreciation charged in the year
33
198
231
At 31 August 2025
33
198
231
C MAUNDER DENTAL SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 August 2025
145
820
965
At 31 August 2024
-
0
-
0
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
29,897
17,710
Prepayments and accrued income
2,370
-
0
32,267
17,710
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
15,534
9,138
Corporation tax
21,534
18,189
Other creditors
32
65
Accruals and deferred income
169
653
37,269
28,045
6
Related party transactions

As at the balance sheet date, the company owe s the directors £32 (2024: £65).

At the year end, dividends were paid totalling £58,500 (2024: £63,650).

7
Ultimate Controlling Party

The company's controlling party is Dr C E Maunder by virtue of her ownership of 99% of the issued share capital in the company.

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