Company No: 04867449 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Gillian Egan
	Richard Paul Carton Egan (Resigned 04 July 2025)

REGISTERED OFFICE	Unit 9
	Canal Side
	Dallamires Lane
	Ripon
	HG4 1TT
	United Kingdom

COMPANY NUMBER

04867449 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	41,375		31,824
		41,375		31,824
Current assets
Stocks	4	11,463		6,414
Debtors	5	64,871		57,448
Cash at bank and in hand	6	66,332		80,426
		142,666		144,288
Creditors: amounts falling due within one year	7	( 134,495)		( 133,332)
Net current assets		8,171		10,956
Total assets less current liabilities		49,546		42,780
Provision for liabilities	8	( 10,344)		( 7,956)
Net assets		39,202		34,824
Capital and reserves
Called-up share capital	9	50		100
Capital redemption reserve		50		0
Profit and loss account		39,102		34,724
Total shareholders' funds		39,202		34,824

For the financial 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Egan Dental Laboratory Limited (registered number: 04867449) were approved and authorised for issue by the Director on 13 May 2026. They were signed on its behalf by:

Gillian Egan Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Egan Dental Laboratory Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 9, Canal Side, Dallamires Lane, Ripon, HG4 1TT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		4

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	68,142		68,142
Additions	18,718		18,718
Disposals	( 3,180)		( 3,180)
At 31 March 2026	83,680		83,680
Accumulated depreciation
At 01 April 2025	36,318		36,318
Charge for the financial year	8,497		8,497
Disposals	( 2,510)		( 2,510)
At 31 March 2026	42,305		42,305
Net book value
At 31 March 2026	41,375		41,375
At 31 March 2025	31,824		31,824

4. Stocks

	2026		2025
	£		£
Stocks	11,463		6,414

5. Debtors

	2026		2025
	£		£
Trade debtors	61,981		55,438
Other debtors	2,890		2,010
	64,871		57,448

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	66,332		80,426

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	7,851		7,351
Taxation and social security	64,415		59,541
Other creditors	62,229		66,440
	134,495		133,332

8. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 7,956)		( 6,107)
Charged to the Statement of Income and Retained Earnings	( 2,388)		( 1,849)
At the end of financial year	( 10,344)		( 7,956)

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
50 Ordinary shares of £ 1.00 each (2025: 100 shares of £ 1.00 each)	50		100

On 18 September 2025 50 ordinary shares with an aggregate nominal value of £50 were purchased by the company, and subsequently cancelled. The ordinary shares were acquired for a consideration of £73,365, at an average price of £1,460 per share. The consideration includes stamp duty.