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Company Registration No. 07275206 (England and Wales)
McTooth Limited Unaudited accounts for the year ended 23 April 2025
McTooth Limited Statement of financial position as at 23 April 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
109,683
132,538
Tangible assets
5
60,319
45,463
170,002
178,001
Current assets
Inventories
8,972
8,972
Cash at bank and in hand
54,080
2,947
63,052
11,919
Creditors: amounts falling due within one year
(33,979)
(20,716)
Net current assets/(liabilities)
29,073
(8,797)
Total assets less current liabilities
199,075
169,204
Creditors: amounts falling due after more than one year
(6,581)
-
Provisions for liabilities
Deferred tax
(7,138)
(7,138)
Net assets
185,356
162,066
Capital and reserves
Called up share capital
103
103
Profit and loss account
185,253
161,963
Shareholders' funds
185,356
162,066
For the year ending 23 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 1 September 2025 and were signed on its behalf by
Dr Mohammed Rafiq Director Company Registration No. 07275206
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McTooth Limited Notes to the Accounts for the year ended 23 April 2025
1
Statutory information
McTooth Limited is a private company, limited by shares, registered in England and Wales, registration number 07275206. The registered office is 61 Mere Lane, Sandiway, Cheshire, CW8 2NR, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
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 not discounted.
4
Intangible fixed assets
Total
£
Cost
At 24 April 2024
430,000
At 23 April 2025
430,000
Amortisation
At 24 April 2024
297,462
Charge for the year
22,855
At 23 April 2025
320,317
Net book value
At 23 April 2025
109,683
At 23 April 2024
132,538
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McTooth Limited Notes to the Accounts for the year ended 23 April 2025
5
Tangible fixed assets
Total
£
Cost or valuation
At 24 April 2024
162,519
Additions
32,622
At 23 April 2025
195,141
Depreciation
At 24 April 2024
117,056
Charge for the year
17,766
At 23 April 2025
134,822
Net book value
At 23 April 2025
60,319
At 23 April 2024
45,463
6
Average number of employees
During the year the average number of employees was 9 (2024: 10).
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