Acorah Software Products - Accounts Production 18.1.200 false true 31 December 2024 1 January 2024 false 21 April 2026 1 January 2025 31 December 2025 31 December 2025 NI045484 Mr David Reaney Mr Torsten Schwafert Mr David Reaney true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI045484 2024-12-31 NI045484 2025-12-31 NI045484 2025-01-01 2025-12-31 NI045484 frs-core:Non-currentFinancialInstruments 2025-12-31 NI045484 frs-core:BetweenOneFiveYears 2025-12-31 NI045484 frs-core:ComputerEquipment 2025-01-01 2025-12-31 NI045484 frs-core:FurnitureFittings 2025-01-01 2025-12-31 NI045484 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 NI045484 frs-core:MotorVehicles 2025-01-01 2025-12-31 NI045484 frs-core:WithinOneYear 2025-12-31 NI045484 frs-core:SharePremium 2025-12-31 NI045484 frs-core:ShareCapital 2025-12-31 NI045484 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI045484 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI045484 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 NI045484 frs-bus:SmallEntities 2025-01-01 2025-12-31 NI045484 frs-bus:Audited 2025-01-01 2025-12-31 NI045484 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI045484 1 2025-01-01 2025-12-31 NI045484 frs-bus:Director1 2025-01-01 2025-12-31 NI045484 frs-bus:Director2 2025-01-01 2025-12-31 NI045484 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 NI045484 frs-countries:NorthernIreland 2025-01-01 2025-12-31 NI045484 2023-12-31 NI045484 2024-12-31 NI045484 2024-01-01 2024-12-31 NI045484 frs-core:Non-currentFinancialInstruments 2024-12-31 NI045484 frs-core:BetweenOneFiveYears 2024-12-31 NI045484 frs-core:WithinOneYear 2024-12-31 NI045484 frs-core:SharePremium 2024-12-31 NI045484 frs-core:ShareCapital 2024-12-31 NI045484 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: NI045484
Southern Cross Dental Laboratories Ltd
ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Southern Cross Dental Laboratories Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Southern Cross Dental Laboratories Ltd
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: NI045484

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 80,424 |  | 121,559
|  |  | 80,424 |  | 121,559
CURRENT ASSETS
Debtors |  | 557,464 |  | 484,881 |
Cash at bank and in hand |  | 675,027 |  | 323,464 |
|  | 1,232,491 |  | 808,345 |
Creditors: Amounts Falling Due Within One Year |  | (204,356 ) |  | (143,993 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,028,135 |  | 664,352
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,108,559 |  | 785,911
Creditors: Amounts Falling Due After More Than One Year |  |  | (7,048 ) |  | (43,065 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,301 ) |  | (7,418 )
NET ASSETS |  |  | 1,095,210 |  | 735,428
CAPITAL AND RESERVES
Called up share capital | 6 |  | 160 |  | 160
Share premium account |  |  | 15,040 |  | 15,040
Profit and Loss Account |  |  | 1,080,010 |  | 720,228
SHAREHOLDERS' FUNDS |  |  | 1,095,210 |  | 735,428

Page 1
Page 2
Southern Cross Dental Laboratories Ltd
Abridged Balance Sheet (continued)
As At 31 December 2025
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr David Reaney Director
21/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Southern Cross Dental Laboratories Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Southern Cross Dental Laboratories Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI045484 . The registered office is 126 Tamnamore Road, Dungannon, Co. Tyrone, BT71 6HW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | -
Motor Vehicles | 25% straight line
Fixtures & Fittings | 20% reducing balance
Right of Use Asset | 5 year / 3 year straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Page 4
Southern Cross Dental Laboratories Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 20)
21 20
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 510,105
Additions | 11,353
As at 31 December 2025 | 521,458
Depreciation
As at 1 January 2025 | 388,546
Provided during the period | 52,488
As at 31 December 2025 | 441,034
Net Book Value
As at 31 December 2025 | 80,424
As at 1 January 2025 | 121,559

Page 4
Page 5
Southern Cross Dental Laboratories Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 36,017 |  | 36,017
Later than one year and not later than five years | 7,048 |  | 43,065
| 43,065 |  | 79,082
| 43,065 |  | 79,082

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 160 |  | 160

7. Ultimate Controlling Party
Modern Dental Europe B.V has a 100% shareholding in the company. Modern Dental Group Ltd, a company incorporated in Hong Kong is considered the Ultimate Controlling Party.
8. Audit Information
The auditor's report on the accounts of Southern Cross Dental Laboratories Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by James Robinson FCCA (Senior Statutory Auditor) for and on behalf of WHR Accountants Ltd , Statutory Auditor.

WHR Accountants Ltd Chartered Certified Accountants Stautory Auditors 56 Upper English Street Armagh BT61 7LG

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