The Dental Studio Limited - Filleted accounts

Registered number

05373786

The Dental Studio Limited

Filleted Accounts

28 February 2026

The Dental Studio Limited
Registered number:		05373786
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		42,276			64,086
Tangible assets	4		594,670			651,453
			636,946			715,539

Current assets
Stocks		6,525			6,525
Debtors	5	1,000			-
Cash at bank and in hand		135,551			27,576
		143,076			34,101

Creditors: amounts falling due within one year	6	(352,921)			(301,865)

Net current liabilities			(209,845)			(267,764)

Total assets less current liabilities			427,101			447,775

Creditors: amounts falling due after more than one year	7		(339,673)			(355,159)

Provisions for liabilities			(52,161)			(52,055)


Net assets			35,267			40,561

Capital and reserves
Called up share capital			100			100
Profit and loss account			35,167			40,461

Shareholders' funds			35,267			40,561

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E.S. Schubert
Director
Approved by the board on 30 April 2026

The Dental Studio Limited
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over 50 years
	Equipment			25% reducing value
	Fixtures, fittings, tools and equipment			25% reducing value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					16		16


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 March 2025							436,206
	At 28 February 2026							436,206

	Amortisation
	At 1 March 2025							372,120
	Provided during the year							21,810
	At 28 February 2026							393,930

	Net book value
	At 28 February 2026							42,276
	At 28 February 2025							64,086

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
		Land and buildings		Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 March 2025	513,165		759,783		92,478		1,365,426
	Additions	-		8,812		-		8,812
	At 28 February 2026	513,165		768,595		92,478		1,374,238

	Depreciation
	At 1 March 2025	74,220		599,294		40,459		713,973
	Charge for the year	10,264		42,326		13,005		65,595
	At 28 February 2026	84,484		641,620		53,464		779,568

	Net book value
	At 28 February 2026	428,681		126,975		39,014		594,670
	At 28 February 2025	438,945		160,489		52,019		651,453


5	Debtors					2026		2025
£							£

	Other debtors					1,000		-


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					57,341		82,523
	Obligations under finance lease and hire purchase contracts					4,325		12,847
	Trade creditors					78,226		62,346
	Taxation and social security costs					161,377		133,505
	Director's account - W Beukes					250		908
	Director's account - E Schubert					250		908
	Other creditors					51,152		8,828
						352,921		301,865


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					295,421		307,198
	Obligations under finance lease and hire purchase contracts					44,252		47,961
						339,673		355,159


8	Loans					2026		2025
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					186,677		210,222


	Secured bank loans					336,954		365,865

	The bank loans are secured by a mortgage over the leasehold land and buildings at 3 Capitol Close, Dodworth, Barnsley, S75 3UB. The term of the leasehold is 999 years commencing 7 December 2007.


9	Controlling party

	The company is controlled by the directors.


10	Other information

	The Dental Studio Limited is a private company limited by shares and incorporated in England. Its registered office is: