Silverfin false false 31/05/2025 01/06/2024 31/05/2025 Mr A S Dunn 03/06/2010 15 February 2026 The principal activity of the company continued to be that of an ex corporate partner. SC379675 2025-05-31 SC379675 bus:Director1 2025-05-31 SC379675 2024-05-31 SC379675 core:CurrentFinancialInstruments 2025-05-31 SC379675 core:CurrentFinancialInstruments 2024-05-31 SC379675 core:ShareCapital 2025-05-31 SC379675 core:ShareCapital 2024-05-31 SC379675 core:RetainedEarningsAccumulatedLosses 2025-05-31 SC379675 core:RetainedEarningsAccumulatedLosses 2024-05-31 SC379675 core:OtherMembersGroupNotDefinedElsewhere core:CurrentFinancialInstruments 2025-05-31 SC379675 core:OtherMembersGroupNotDefinedElsewhere core:CurrentFinancialInstruments 2024-05-31 SC379675 bus:OrdinaryShareClass1 2025-05-31 SC379675 2024-06-01 2025-05-31 SC379675 bus:FilletedAccounts 2024-06-01 2025-05-31 SC379675 bus:SmallEntities 2024-06-01 2025-05-31 SC379675 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC379675 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC379675 bus:Director1 2024-06-01 2025-05-31 SC379675 2023-06-01 2024-05-31 SC379675 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 SC379675 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC379675 (Scotland)

# DUNN ORTHODONTICS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH THE REGISTRAR

DUNN ORTHODONTICS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

Contents

DUNN ORTHODONTICS LIMITED

## BALANCE SHEET

AS AT 31 MAY 2025
DUNN ORTHODONTICS LIMITED

## BALANCE SHEET (continued)

AS AT 31 MAY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Cash at bank and in hand | 3 | 241,829 |  | 264,378
|  | 241,829 |  | 264,378
Creditors: amounts falling due within one year | 4 | ( 52,932) |  | ( 45,710)
Net current assets |  | 188,897 |  | 218,668
Total assets less current liabilities |  | 188,897 |  | 218,668
Net assets |  | 188,897 |  | 218,668
Capital and reserves |  |  |  |
Called-up share capital | 5 | 100 |  | 100
Profit and loss account |  | 188,797 |  | 218,568
Total shareholder's funds |  | 188,897 |  | 218,668

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dunn Orthodontics Limited (registered number: SC379675) were approved and authorised for issue by the Director on 15 February 2026. They were signed on its behalf by:

Mr A S Dunn Director |

DUNN ORTHODONTICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
DUNN ORTHODONTICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Dunn Orthodontics Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 1 Glen Road, Bridge Of Allan, Stirling, FK9 4PP, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimated and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimated and assumptions are reviewed on an ongoing basis. Revisions to accounting estimated are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 241,829 |  | 264,378

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to connected persons | 44,000 |  | 39,000
Amounts owed to director | 6,745 |  | 4,034
Accruals | 960 |  | 900
Taxation and social security | 1,227 |  | 1,776
| 52,932 |  | 45,710

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and not yet paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 6,745 |  | 4,034

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts owed to related parties | 44,000 |  | 39,000