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Registered Number: 07387402
England and Wales
SPM DENTAL EQUIPMENT ENGINEERS LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

SPM Dental Equipment Engineers Ltd Contents Page For the year ended 30 September 2025
Statement of financial position | 1
Notes to the financial statements | 2

SPM Dental Equipment Engineers Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 12,966 |  | 402
|  | 12,966 |  | 402
Current assets |  |  |
Debtors |  | 108,506 |  | 64,797
Cash at bank and in hand |  | 67,280 |  | 71,238
|  | 175,786 |  | 136,035
Creditors: amount falling due within one year |  | (126,341) |  | (83,090)
Net current assets |  | 49,445 |  | 52,945
Total assets less current liabilities |  | 62,411 |  | 53,347
Creditors: amount falling due after more than one year |  | (5,496) |  | 0
Net assets |  | 56,915 |  | 53,347
Capital and reserves |  |  |
Called up share capital |  | 10 |  | 10
Profit and loss account |  | 56,905 |  | 53,337
Shareholders' funds |  | 56,915 |  | 53,347
For the year ended 30 September 2025 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 accounts for the year in question 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 accounts. 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 to the Registrar of Companies. 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 director on 12 May 2026 and were signed by:
------------------------------- Simon Mortimer Director
1

SPM Dental Equipment Engineers Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information SPM Dental Equipment Engineers Ltd is a private company, limited by shares, registered in England and Wales, registration number 07387402, registration address 38 Charles Marler Way, Blofield, Norwich, Norfolk, NR13 4TN. The trading address of the company is 38 Charles Marler Way, Blofield , Norwich, Norfolk, NR13 4TN. 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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. 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:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | 60,000 |  | 60,000
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 60,000 |  | 60,000
Amortisation
At 01 October 2024 | 60,000 |  | 60,000
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | 60,000 |  | 60,000
Net book values
At 30 September 2025 | - |  | -
At 30 September 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 2,458 |  | - |  | 2,458
Additions | - |  | 16,834 |  | 16,834
Disposals | - |  | - |  | -
At 30 September 2025 | 2,458 |  | 16,834 |  | 19,292
Depreciation
At 01 October 2024 | 2,056 |  | - |  | 2,056
Charge for year | 61 |  | 4,209 |  | 4,270
On disposals | - |  | - |  | -
At 30 September 2025 | 2,117 |  | 4,209 |  | 6,326
Net book values
Closing balance as at 30 September 2025 | 341 |  | 12,625 |  | 12,966
Opening balance as at 01 October 2024 | 402 |  | - |  | 402
2