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Registered Number: SC400032
AR DENTAL LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

AR DENTAL LIMITED Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

AR DENTAL LIMITED Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. UASP ADVISORY LIMITED 31 May 2025 .................................................... Md Roknuzzaman UASP ADVISORY LIMITED Suite 4 42-46 Nelson Street E1 2DE 14 May 2026 1

AR DENTAL LIMITED Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 7,448 |  | 9,083
|  | 7,448 |  | 9,083
Current assets |  |  |
Stocks |  | 925 |  | 850
Debtors |  | 6,091 |  | 0
Cash at bank and in hand |  | 5,318 |  | 2,859
|  | 12,334 |  | 3,709
Creditors: amount falling due within one year |  | (7,642) |  | (10,837)
Net current assets |  | 4,692 |  | (7,128)
Total assets less current liabilities |  | 12,140 |  | 1,955
Creditors: amount falling due after more than one year |  | (14,555) |  | (19,983)
Net assets |  | (2,415) |  | (18,028)
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | (2,417) |  | (18,030)
Shareholders' funds |  | (2,415) |  | (18,028)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 14 May 2026 and were signed on its behalf by:
------------------------------- Ahmed Talib Ali RAMMAHI Director
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AR DENTAL LIMITED Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information AR DENTAL LIMITED is a private company, limited by shares, registered in , registration number SC400032, registration address 141 Garscadden Road, Glasgow, G15 6UQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 18% Reducing Balance
Plant and Machinery | 18% Reducing Balance
Fixtures and Fittings | 18% Reducing Balance
Computer Equipment | 18% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 June 2024 | 18,000 |  | 18,610 |  | 7,928 |  | 12,278 |  | 56,816
Additions | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | -
At 31 May 2025 | 18,000 |  | 18,610 |  | 7,928 |  | 12,278 |  | 56,816
Depreciation
At 01 June 2024 | 16,197 |  | 15,200 |  | 6,243 |  | 10,093 |  | 47,733
Charge for year | 325 |  | 614 |  | 303 |  | 393 |  | 1,635
On disposals | - |  | - |  | - |  | - |  | -
At 31 May 2025 | 16,522 |  | 15,814 |  | 6,546 |  | 10,486 |  | 49,368
Net book values
Closing balance as at 31 May 2025 | 1,478 |  | 2,796 |  | 1,382 |  | 1,792 |  | 7,448
Opening balance as at 01 June 2024 | 1,803 |  | 3,410 |  | - |  | 3,870 |  | 9,083
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