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GM DENTAL SERVICES LTD

Registered Number
15300183
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

GM DENTAL SERVICES LTD
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | Mrs Anne Morris
| Mr Gareth Morris

Registered Address | 4 Herridge Close
| Bramley
| Tadley
| RG26 5UX

Registered Number | 15300183 (England and Wales)

GM DENTAL SERVICES LTD
Statement of Financial Position
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,574 |  |  |  | -
|  |  |  | 1,574 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 5,692 |  |  |  | 11,041 |  |
Cash at bank and on hand |  | 24,557 |  |  |  | 7,026 |  |
|  | 30,249 |  |  |  | 18,067 |  |
Creditors amounts falling due within one year | 5 | (9,256) |  |  |  | (17,674) |  |
Net current assets (liabilities) |  |  |  | 20,993 |  |  |  | 393
Total assets less current liabilities |  |  |  | 22,567 |  |  |  | 393
Net assets |  |  |  | 22,567 |  |  |  | 393
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 22,467 |  |  |  | 293
Shareholders' funds |  |  |  | 22,567 |  |  |  | 393

- 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 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 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 Board of Directors on 18 March 2026, and are signed on its behalf by:
Mr Gareth Morris Director Registered Company No. 15300183

GM DENTAL SERVICES LTD
Notes to the Financial Statements
for the year ended 30 November 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 is 15300183 and registered office address is 4 Herridge Close, Bramley, Tadley, Hampshire, RG26 5UX.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to 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 expenses when the outcome of a contract cannot be estimated reliably.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the services or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 3

| 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 | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 1,889 |  | 1,889
| At 30 November 25 | 1,889 |  | 1,889
| Depreciation and impairment
| Charge for year | 315 |  | 315
| At 30 November 25 | 315 |  | 315
| Net book value
| At 30 November 25 | 1,574 |  | 1,574
| At 30 November 24 | - |  | -

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 4,596
| Prepayments and accrued income | 5,692 |  | 6,445
| Total | 5,692 |  | 11,041

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 5,778 |  | 16,774
| Other creditors | 2,170 |  | -
| Accrued liabilities and deferred income | 1,308 |  | 900
| Total | 9,256 |  | 17,674

6. | Directors advances, credits and guarantees
--- | ---
| At the balance sheet date, the company owed the director £2,170 (2024: the director owed the company £4,596). The balance is interest‑free and repayable on demand.