Company Registration No. 08597142 (England and Wales)
Tooth London Ltd
Unaudited accounts
for the year ended 30 April 2025
Tooth London Ltd
Unaudited accounts
Contents
Tooth London Ltd
Company Information
for the year ended 30 April 2025
Directors
Mr P J S Mansbridge
Ms A K Olczak
Company Number
08597142 (England and Wales)
Registered Office
Crown House
27 Old Gloucester Street
London
WC1N 3AX
Accountants
Mackenzie
10 The Crossways
Guildford
GU2 7QQ
Tooth London Ltd
Statement of financial position
as at 30 April 2025
Intangible assets
144,000
216,000
Tangible assets
288,550
347,413
Cash at bank and in hand
987,031
727,264
Creditors: amounts falling due within one year
(276,279)
(275,829)
Net current assets
724,255
457,027
Total assets less current liabilities
1,156,805
1,020,440
Creditors: amounts falling due after more than one year
-
(11,397)
Provisions for liabilities
Deferred tax
(43,000)
(52,000)
Net assets
1,113,805
957,043
Called up share capital
2
2
Profit and loss account
1,113,803
957,041
Shareholders' funds
1,113,805
957,043
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 January 2026 and were signed on its behalf by
Mr P J S Mansbridge
Director
Company Registration No. 08597142
Tooth London Ltd
Notes to the Accounts
for the year ended 30 April 2025
Tooth London Ltd is a private company, limited by shares, registered in England and Wales, registration number 08597142. The registered office is Crown House, 27 Old Gloucester Street, London, WC1N 3AX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not depreciated
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and can be reliably measured. It is measured as the fair value of the consideration received or receivable, exluding discounts, rebates, value added tax and other taxes
Rendering of services
Turnover from the rendering of services is recognised in the period in which the services are provided in accordance with 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 costs when the outcome of a contract cannot be estimated reliably.
Turnover represents the value of dentistry goods or services supplied. Private treatment is recognised based on the stage of completion and takes account of payments received at the time of treatment.
Intangible fixed assets, being purchased goodwill and goodwill arising on incorporation are included at cost less accumulated amortisation.
Goodwill is amortised on a straight line basis over the estimated useful life - 10 years.
Tooth London Ltd
Notes to the Accounts
for the year ended 30 April 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees and the pension charge represents the amounts payable by the company to the fund in respect of the year.
Similarly, contributions paid by the company into personal pension schemes in the name of directors are included in pension costs in the year in which paid..
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
4
Intangible fixed assets
Goodwill
Charge for the year
72,000
Tooth London Ltd
Notes to the Accounts
for the year ended 30 April 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 May 2024
111,141
182,645
104,423
216,291
5,193
619,693
Additions
-
-
-
-
1,567
1,567
At 30 April 2025
111,141
182,645
104,423
216,291
6,760
621,260
At 1 May 2024
-
116,799
26,106
125,301
4,074
272,280
Charge for the year
-
16,462
19,579
22,748
1,641
60,430
At 30 April 2025
-
133,261
45,685
148,049
5,715
332,710
At 30 April 2025
111,141
49,384
58,738
68,242
1,045
288,550
At 30 April 2024
111,141
65,846
78,317
90,990
1,119
347,413
Amounts falling due within one year
Accrued income and prepayments
18,239
18,268
Other debtors
(4,736)
(12,676)
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
10,000
Trade creditors
65,791
104,961
Taxes and social security
146,762
77,979
Loans from directors
5,726
27,889
Deferred income
58,000
55,000
8
Creditors: amounts falling due after more than one year
2025
2024
Tooth London Ltd
Notes to the Accounts
for the year ended 30 April 2025
9
Deferred taxation
2025
2024
Accelerated capital allowances
43,000
52,000
Provision at start of year
52,000
45,000
(Credited)/charged to the profit and loss account
(9,000)
7,000
Provision at end of year
43,000
52,000
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
11
Average number of employees
During the year the average number of employees was 20 (2024: 18).