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Skircoat Green Dental Practice Ltd

Registered Number
09357691
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

Skircoat Green Dental Practice Ltd
Company Information
for the year from 1 July 2024 to 30 June 2025

Director | Dr Neill Wood

Registered Address | 341 Skircoat Green Road
| Halifax
| HX3 0LX

Registered Number | 09357691 (England and Wales)

Skircoat Green Dental Practice Ltd
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 187,200 |  |  |  | 187,200
Tangible assets | 4 |  |  | 149,786 |  |  |  | 148,485
|  |  |  | 336,986 |  |  |  | 335,685
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 22,408 |  |  |  | 8,000 |  |
Debtors | 6 | 9,288 |  |  |  | - |  |
Cash at bank and on hand |  | 34,177 |  |  |  | 22,722 |  |
|  | 65,873 |  |  |  | 30,722 |  |
Creditors amounts falling due within one year | 7 | (128,767) |  |  |  | (105,630) |  |
Net current assets (liabilities) |  |  |  | (62,894) |  |  |  | (74,908)
Total assets less current liabilities |  |  |  | 274,092 |  |  |  | 260,777
Creditors amounts falling due after one year | 8 |  |  | (143,332) |  |  |  | (179,891)
Provisions for liabilities | 10 |  |  | (22,962) |  |  |  | (15,183)
Net assets |  |  |  | 107,798 |  |  |  | 65,703
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20 |  |  |  | 20
Profit and loss account |  |  |  | 107,778 |  |  |  | 65,683
Shareholders' funds |  |  |  | 107,798 |  |  |  | 65,703

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 December 2025, and are signed on its behalf by:
Dr Neill Wood Director Registered Company No. 09357691

Skircoat Green Dental Practice Ltd
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Turnover policy
--- | ---
| The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

| Current taxation
--- | ---
| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 20 |  | -
| Fixtures and fittings | 20 |  | -
| Vehicles | 25 |  | -
| Office Equipment | 25 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 15

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 312,000 |  | 312,000
| At 30 June 25 | 312,000 |  | 312,000
| Amortisation and impairment
| At 01 July 24 | 124,800 |  | 124,800
| At 30 June 25 | 124,800 |  | 124,800
| Net book value
| At 30 June 25 | 187,200 |  | 187,200
| At 30 June 24 | 187,200 |  | 187,200

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 106,331 |  | 153,424 |  | 11,158 |  | 41,283 |  | 312,196
| Additions | - |  | 30,947 |  | - |  | 5,514 |  | 36,461
| At 30 June 25 | 106,331 |  | 184,371 |  | 11,158 |  | 46,797 |  | 348,657
| Depreciation and impairment
| At 01 July 24 | 37,759 |  | 98,236 |  | 5,980 |  | 21,736 |  | 163,711
| Charge for year | 10,633 |  | 17,227 |  | 1,036 |  | 6,264 |  | 35,160
| At 30 June 25 | 48,392 |  | 115,463 |  | 7,016 |  | 28,000 |  | 198,871
| Net book value
| At 30 June 25 | 57,939 |  | 68,908 |  | 4,142 |  | 18,797 |  | 149,786
| At 30 June 24 | 68,572 |  | 55,188 |  | 5,178 |  | 19,547 |  | 148,485

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 22,408 |  | 8,000
| Total | 22,408 |  | 8,000

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 6,616 |  | -
| Other debtors | 900 |  | -
| Prepayments and accrued income | 1,772 |  | -
| Total | 9,288 |  | -

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 30,771 |  | 26,486
| Bank borrowings and overdrafts | 38,916 |  | 40,772
| Taxation and social security | 49,555 |  | 27,720
| Finance lease and HP contracts | 6,843 |  | 9,945
| Other creditors | 83 |  | 707
| Accrued liabilities and deferred income | 2,599 |  | -
| Total | 128,767 |  | 105,630

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 143,332 |  | 179,891
| Total | 143,332 |  | 179,891

9. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 6,843 |  | 9,945

10. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 22,962 |  | 15,183
| Total | 22,962 |  | 15,183

11. | Related party transactions
--- | ---
| During the year the Directors loaned the company £83 (2024: £707). This loan is repayable upon demand. Interest was charged on a monthly basis on the loan balance at the UK market rate.