REGISTERED NUMBER: SC811901 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

LS Dentistry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs U D Vijaya Kumar

Mrs S Somasundaram

REGISTERED OFFICE:

19-21 Main Street

Gorebridge

Edinburgh

EH23 4BX

REGISTERED NUMBER:

SC811901 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

324,425

-

Tangible assets

5

168,470

-

492,895

-

CURRENT ASSETS

Stocks

10,000

-

Debtors

6

34,211

100

Cash at bank

30,513

-

74,724

100

CREDITORS

Amounts falling due within one year

7

123,152

-

NET CURRENT (LIABILITIES)/ASSETS

(48,428

)

100

TOTAL ASSETS LESS CURRENT LIABILITIES

444,467

100

CREDITORS

Amounts falling due after more than one year

8

(424,513

)

-

PROVISIONS FOR LIABILITIES

10

(13,728

)

-

NET ASSETS

6,226

100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,126

-

6,226

100

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mrs U D Vijaya Kumar - Director

1.	STATUTORY INFORMATION

LS Dentistry Limited is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of twenty 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.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33.33% on cost

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 Income Statement, 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 7 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

341,500

At 31 August 2025

341,500

AMORTISATION

Amortisation for year

17,075

At 31 August 2025

17,075

NET BOOK VALUE

At 31 August 2025

324,425

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

Additions

113,559

62,689

1,060

5,760

183,068

At 31 August 2025

113,559

62,689

1,060

5,760

183,068

DEPRECIATION

Charge for year

-

12,538

159

1,901

14,598

At 31 August 2025

-

12,538

159

1,901

14,598

NET BOOK VALUE

At 31 August 2025

113,559

50,151

901

3,859

168,470

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

33,924

-

Directors' current accounts

-

100

Prepayments

287

-

34,211

100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 9)

10,770

-

Other loans (see note 9)

45,240

-

Trade creditors

20,446

-

Tax

25,893

-

Social security and other taxes

6,641

-

Net wages

2,662

-

Pension payable

419

-

Directors' current accounts

8,833

-

Accrued expenses

2,248

-

123,152

-

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans (see note 9)

424,513

-

9.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,770

-

Other loans

45,240

-

56,010

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

424,513

-

10.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

13,728

-

Deferred

tax

£

Provided during year

13,728

Balance at 31 August 2025

13,728

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 August 2025 and the period ended 31 August 2024:

31.8.25

31.8.24

£

£

Mrs S Somasundaram

Balance outstanding at start of year

50

-

Amounts advanced

-

50

Amounts repaid

(4,107

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,057

)

50

Mrs U D Vijaya Kumar

Balance outstanding at start of year

50

-

Amounts advanced

103,817

50

Amounts repaid

(108,643

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,776

)

50