West One Dental Supplies Limited - Accounts to registrar (filleted)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

West One Dental Supplies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N J Catchpole

A Lee

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

02151611 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

146,539

167,549

CURRENT ASSETS

Stocks

-

128,382

Debtors

5

24,145

162,816

Cash at bank

104,862

180,282

129,007

471,480

CREDITORS

Amounts falling due within one year

6

233,764

311,233

NET CURRENT (LIABILITIES)/ASSETS

(104,757

)

160,247

TOTAL ASSETS LESS CURRENT
LIABILITIES

41,782

327,796

PROVISIONS FOR LIABILITIES

8

32,192

NET ASSETS

9,590

295,604

CAPITAL AND RESERVES

Called up share capital

9

10,000

Fair value reserve

10

102,811

Retained earnings

(103,221

)

182,793

SHAREHOLDERS' FUNDS

9,590

295,604

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

N J Catchpole - Director

A Lee - Director

1.	STATUTORY INFORMATION

West One Dental Supplies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 September 2024

152,180

17,631

89,983

71,491

331,285

Additions

-

1,865

-

1,865

At 31 August 2025

152,180

17,631

91,848

71,491

333,150

DEPRECIATION

At 1 September 2024

70,824

17,467

60,650

33,977

182,918

Charge for year

827

10

1,725

1,131

3,693

At 31 August 2025

71,651

17,477

62,375

35,108

186,611

NET BOOK VALUE

At 31 August 2025

80,529

154

29,473

36,383

146,539

At 31 August 2024

81,356

164

29,333

37,514

148,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

23,443

162,114

Other debtors

702

24,145

162,816

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 7)

22,217

34,906

Trade creditors

60,144

92,121

Tax

(28,311

)

(28,311

)

Social security and other taxes

-

4,163

VAT

66,131

94,771

Other creditors

86,225

Directors' current accounts

21,358

Accruals and deferred income

6,000

233,764

311,233

7.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank loans

22,217

34,906

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

32,192

Deferred

tax

£

Balance at 1 September 2024

32,192

Balance at 31 August 2025

32,192

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

10,000

Ordinary

£1.00

10,000

10.

RESERVES

Fair

value

reserve

£

At 1 September 2024

and 31 August 2025

102,811

The fair value reserve represents the cumulative effect of revaluations of freehold land and buildings which are revalued to fair value at each reporting date, net of deferred tax provided on the property.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the directors.