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Company registration number:
13757421
Atomic Dental Lab Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2026
Atomic Dental Lab Ltd
Statement of Financial Position
31 March 2026

|  | 2026 | 2025
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 39,667 |  | 46,667 |
Tangible assets | 6 | 7,771 |  | 12,211 |
|  | 47,438 |  | 58,878 |
Current assets |  |  |  |  |
Debtors | 7 | 25,540 |  | - |
Cash at bank and in hand |  | 13,106 |  | 39,620 |
|  | 38,646 |  | 39,620 |
Creditors: amounts falling due within one year | 8 | (40,550 | ) | (38,597 | )
Net current (liabilities)/assets |  | (1,904 | ) | 1,023 |
Total assets less current liabilities |  | 45,534 |  | 59,901 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 45,434 |  | 59,801 |
Shareholders funds |  | 45,534 |  | 59,901 |

For the year ending
31 March 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
7 May 2026
, and are signed on behalf of the board by:

D Baldry
Director

Company registration number:
13757421
Atomic Dental Lab Ltd
Notes to the Financial Statements
Year ended
31 March 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 11a
,
Bridge Road
,
Camberley
,
England
,
GU15 2QR
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax, where material, is recognised on all 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. 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.

## Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

## Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill | 10% straight line

## Tangible assets

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 25% straight line
Office equipment | 25% straight line
Fixtures and fittings | 15% Reducing balance

## Pension costs and other post-retirement benefits

The company pays into the Director's pension scheme. Contributions payable are charged to profit or loss in the period to which they relate.

## Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2025:
2.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 April 2025 and 31 March 2026 | 70,000 |
Amortisation |  |
At 1 April 2025 | 23,333 |
Charge | 7,000 |
At 31 March 2026 | 30,333 |
Carrying amount |  |
At 31 March 2026 | 39,667 |
At 31 March 2025 | 46,667 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 April 2025 | 21,615 |
Additions | 640 |
At 31 March 2026 | 22,255 |
Depreciation |  |
At 1 April 2025 | 9,404 |
Charge | 5,080 |
At 31 March 2026 | 14,484 |
Carrying amount |  |
At 31 March 2026 | 7,771 |
At 31 March 2025 | 12,211 |

## 7 Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Trade debtors | 24,808 |  | - |
Other debtors | 732 |  | - |
| 25,540 |  | - |

## 8 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Trade creditors | 4,649 |  | - |
Taxation and social security | 13,825 |  | 13,356 |
Other creditors | 22,076 |  | 25,241 |
| 40,550 |  | 38,597 |

## 9 Operating leases

The company as lessee |  |  |  |
| 2026 | 2025
--- | --- | ---
| £ | £
Not later than 1 year | 29,764 |  | 24,771 |
Later than 1 year and not later than 5 years | 49,879 |  | 84,636 |
| 79,643 |  | 109,407 |

## 10 Related party transactions

During the year the company entered into the following transactions with related parties:

| 2026 | 2025
--- | --- | ---
| £ | £
Amount due to director | 21,154 |  | 18,137 |

## 11 Called Up Share Capital

Ordinary 'A' @ Nominal Value of £1 = 51 2026 and 2025
Ordinary 'B' @ Nominal Value of £1 = 49 2026 and 2025