Company registration number 09080384 (England and Wales)
XCLUSIVE DENTAL LABORATORY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
XCLUSIVE DENTAL LABORATORY LTD
COMPANY INFORMATION
Directors
M G Coldicott
J Rabone
K S Bhandal
Company number
09080384
Registered office
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
West Midlands
England
B62 8DY
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
XCLUSIVE DENTAL LABORATORY LTD
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 7
XCLUSIVE DENTAL LABORATORY LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF XCLUSIVE DENTAL LABORATORY LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Xclusive Dental Laboratory Ltd for the period ended 30 April 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the b oard of d irectors of Xclusive Dental Laboratory Ltd, as a body, in accordance with the terms of our engagement letter dated 20 August 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Xclusive Dental Laboratory Ltd and state those matters that we have agreed to state to the b oard of d irectors of Xclusive Dental Laboratory Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Xclusive Dental Laboratory Ltd and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Xclusive Dental Laboratory Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Xclusive Dental Laboratory Ltd. You consider that Xclusive Dental Laboratory Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Xclusive Dental Laboratory Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Jerroms GCN Limited
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
6 May 2026
XCLUSIVE DENTAL LABORATORY LTD
STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025
30 April 2025
- 2 -
30 April 2025
30 June 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
86,335
112,632
Investments
4
159,987
159,987
246,322
272,619
Current assets
Stocks
3,878
3,878
Debtors
5
502,010
417,843
Cash at bank and in hand
16,276
25,202
522,164
446,923
Creditors: amounts falling due within one year
6
(385,880)
(306,546)
Net current assets
136,284
140,377
Total assets less current liabilities
382,606
412,996
Creditors: amounts falling due after more than one year
7
(2,377)
(26,100)
Provisions for liabilities
9
(20,598)
(27,489)
Net assets
359,631
359,407
Capital and reserves
Called up share capital
10
60
60
Profit and loss reserves
359,571
359,347
Total equity
359,631
359,407
XCLUSIVE DENTAL LABORATORY LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 3 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 6 May 2026 and are signed on its behalf by:
K S Bhandal
Director
Company Registration No. 09080384
XCLUSIVE DENTAL LABORATORY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

Xclusive Dental Laboratory Ltd is a private company limited by shares incorporated in England and Wales. The registered office is West Point, Second Floor, Mucklow Office Park, Mucklow Hill, Halesowen, West Midlands, England, B62 8DY.

1.1
Reporting period

[ FRS 102 3.10 An entity shall present a complete set of financial statements (including comparative information as set out in paragraph 3.14) at least annually. When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following: (a) that fact; (b) the reason for using a longer or shorter period; and (c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable. ]

1.2
Accounting convention

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 £.

1.3
Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.4
Tangible fixed assets

Tangible fixed assets 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:

Plant and machinery
20% reducing balance
Fixtures and fittings
20% straight line basis
Computer equipment
33% straight line basis
Motor vehicles
25% reducing balance basis

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.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

XCLUSIVE DENTAL LABORATORY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

1.8
Leases

Rentals paid under operating leases are charged to the profit and loss on a straight line basis over the period of the lease.

2
Employees

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

2025
2024
Number
Number
Total
31
30
XCLUSIVE DENTAL LABORATORY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 6 -
3
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 July 2024 and 30 April 2025
227,606
60,606
2,795
5,000
296,007
Depreciation and impairment
At 1 July 2024
133,355
44,569
2,795
2,656
183,375
Depreciation charged in the period
15,708
10,101
-
0
488
26,297
At 30 April 2025
149,063
54,670
2,795
3,144
209,672
Carrying amount
At 30 April 2025
78,543
5,936
-
0
1,856
86,335
At 30 June 2024
94,251
16,037
-
0
2,344
112,632
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
159,987
159,987
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
169,932
148,421
Other debtors
332,078
269,422
502,010
417,843

Amounts owed by associated companies do not bear any interest, are unsecured and are repayable on demand.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8
28,452
28,293
Trade creditors
40,126
11,682
Corporation tax
8,136
23,518
Other taxation and social security
22,326
15,651
Other creditors
284,340
224,902
Accruals and deferred income
2,500
2,500
385,880
306,546
XCLUSIVE DENTAL LABORATORY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
6
Creditors: amounts falling due within one year
(Continued)
- 7 -

Amounts owed to associated companies do not bear any interest, are unsecured and are repayable on demand.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
2,377
26,100
8
Secured debts
2025
2024
£
£
Bank loans
30,829
54,393
Payable within one year
28,452
28,293
Payable after one year
2,377
26,100

The bank loan is secured by National Westminster Banl Plc by way of a fixed and floating charge over all the assets of the company dated 5th January 2018.

The hire purchase liability is secured on the assets to which it relates.

9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
20,598
27,489
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' shares of £1 each
20
20
20
20
Ordinary 'B' shares of £1 each
10
10
-
0
-
0
Ordinary 'C' shares of £1 each
10
10
20
20
Ordinary 'D' shares of £1 each
10
10
20
20
Ordinary shares of £1 each
10
10
-
0
-
0
60
60
60
60
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