Company Registration No. 09141073 (England and Wales)
I&M Dent Ltd
Unaudited accounts
for the period from 1 August 2024 to 31 August 2025
I&M Dent Ltd
Statement of financial position
as at 31 August 2025
Intangible assets
31,223
33,625
Tangible assets
28,220
37,627
Cash at bank and in hand
30,095
1,331
Creditors: amounts falling due within one year
(295,066)
(34,123)
Net current liabilities
(161,585)
(28,778)
Total assets less current liabilities
1,608,133
42,474
Creditors: amounts falling due after more than one year
(1,510,966)
(41,418)
Provisions for liabilities
Deferred tax
(1,036)
(1,036)
Called up share capital
20
20
Profit and loss account
96,111
-
Shareholders' funds
96,131
20
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 April 2026 and were signed on its behalf by
Dr Majeed Sadiq Al-Hiti
Director
Company Registration No. 09141073
I&M Dent Ltd
Notes to the Accounts
for the period from 1 August 2024 to 31 August 2025
I&M Dent Ltd is a private company, limited by shares, registered in England and Wales, registration number 09141073. The registered office is 409 Bradford Road, Huddersfield, HD2 2RB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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 accounts. 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
I&M Dent Ltd
Notes to the Accounts
for the period from 1 August 2024 to 31 August 2025
4
Intangible fixed assets
Total
Charge for the period
2,402
5
Tangible fixed assets
Total
Charge for the period
9,407
6
Average number of employees
During the period the average number of employees was 5 (2024: 7).