REGISTERED NUMBER: 15549979 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 9 MARCH 2024 TO 31 MARCH 2025

FOR

SCARBOROUGH DENTURE CENTRE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R C Andrews

N Andrews

REGISTERED OFFICE:

34 Falsgrave Road

Scarborough

North Yorkshire

YO12 5AT

REGISTERED NUMBER:

15549979 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

72,000

Tangible assets

5

11,123

83,123

CURRENT ASSETS

Debtors

6

69,319

Cash at bank and in hand

1,050

70,369

CREDITORS

Amounts falling due within one year

7

89,102

NET CURRENT LIABILITIES

(18,733

)

TOTAL ASSETS LESS CURRENT LIABILITIES

64,390

CREDITORS

Amounts falling due after more than one year

8

(13,273

)

PROVISIONS FOR LIABILITIES

(1,766

)

NET ASSETS

49,351

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

49,251

SHAREHOLDERS' FUNDS

49,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

R C Andrews - Director

1.	STATUTORY INFORMATION

Scarborough Denture Centre Ltd is a private company, limited by shares , registered in England and Wales. 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 relates to denture sales and is recognised when the goods are provided and service has been carried out.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

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 statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to statement of income and retained earnings on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company offers an auto-enrolment pension to its employees. Contributions payable are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 11 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

80,000

At 31 March 2025

80,000

AMORTISATION

Charge for period

8,000

At 31 March 2025

8,000

NET BOOK VALUE

At 31 March 2025

72,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

13,387

At 31 March 2025

13,387

DEPRECIATION

Charge for period

2,264

At 31 March 2025

2,264

NET BOOK VALUE

At 31 March 2025

11,123

The net book value of tangible fixed assets includes £ 4,125 in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

69,005

Other debtors

314

69,319

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

17,822

Hire purchase contracts

1,808

Trade creditors

18,746

Taxation and social security

27,341

Other creditors

23,385

89,102

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

9,060

Hire purchase contracts

4,213

13,273

9.	SECURED DEBTS

The following secured debts are included within creditors:

£

Hire purchase contracts

6,021

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

value:

£

95

Ordinary A

£1

95

5

Ordinary B

£1

5

100