Company registration number 04005679 (England and Wales)
JOHN LLOYD DENTAL EQUIPMENT SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
JOHN LLOYD DENTAL EQUIPMENT SERVICES LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
JOHN LLOYD DENTAL EQUIPMENT SERVICES LTD
STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
10,404
13,874
Investment property
4
237,802
237,802
Investments
5
450,000
450,000
698,206
701,676
Current assets
Inventories
2,510
8,817
Trade and other receivables
6
57,506
50,500
Cash and cash equivalents
41,460
107,452
101,476
166,769
Current liabilities
7
(28,468)
(48,761)
Net current assets
73,008
118,008
Net assets
771,214
819,684
Equity
Called up share capital
8
1
1
Retained earnings
771,213
819,683
Total equity
771,214
819,684

The notes on pages 2 to 5 form part of these financial statements.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has 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 income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 March 2026
Mr John Lloyd
Director
Company registration number 04005679 (England and Wales)
JOHN LLOYD DENTAL EQUIPMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

John Lloyd Dental Equipment Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Prince William House, 10 Lower Church Street, Ashby de la Zouch, Leicestershire, United Kingdom, LE65 1AB. The principal place of business is 17 Rowley Avenue, Stafford, Staffordshire, United Kingdom, ST17 9AA.

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 to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

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.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance
Computers equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Non-current investments

In vestments are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

JOHN LLOYD DENTAL EQUIPMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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 income statement, 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.

1.8

Loans from directors

Any loans from the directors to the company are interest free and repayable on demand.

2
Employees

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

2025
2024
Number
Number
Total
1
1
JOHN LLOYD DENTAL EQUIPMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
3
Property, plant and equipment
Fixtures and fittings
Computers equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 July 2024 and 30 June 2025
2,311
4,247
32,989
39,547
Depreciation and impairment
At 1 July 2024
2,307
3,928
19,438
25,673
Depreciation charged in the year
2
80
3,388
3,470
At 30 June 2025
2,309
4,008
22,826
29,143
Carrying amount
At 30 June 2025
2
239
10,163
10,404
At 30 June 2024
4
319
13,551
13,874
4
Investment property
2025
£
Fair value
At 1 July 2024 and 30 June 2025
237,802
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
450,000
450,000
6
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Trade receivables
51,506
44,500
Other receivables
6,000
6,000
57,506
50,500
JOHN LLOYD DENTAL EQUIPMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
7
Current liabilities
2025
2024
£
£
Bank loans
-
0
1,389
Trade payables
2,543
5,408
Taxation and social security
21,040
36,057
Other payables
4,885
5,907
28,468
48,761
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
1
1
1
1
9
Parent company

The company is controlled by John Lloyd Holdings Limited.

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