Company No: 14369562 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	97,414		108,238
		97,414		108,238
Current assets
Debtors	5	154,965		123,747
Cash at bank and in hand		46,125		114,799
		201,090		238,546
Creditors: amounts falling due within one year	6	( 2,016)		( 52,879)
Net current assets		199,074		185,667
Total assets less current liabilities		296,488		293,905
Net assets		296,488		293,905
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		296,388		293,805
Total shareholder's funds		296,488		293,905

For the financial year ending 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 member has 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 Profit and Loss Account has not been delivered.

The financial statements of Westbourne Dental Surgery Limited (registered number: 14369562) were approved and authorised for issue by the Director on 29 May 2026. They were signed on its behalf by:

T C Martin 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

Westbourne Dental Surgery 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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, 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 £.

Prior year adjustment

A prior year adjustment has been made to the accounts due to additional information being received in regards to the company bank account, and including the use of home as office and amendments to corporation tax due.

Turnover

Revenue from services is recognised as they are delivered.

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.

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, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements

10 years straight line

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.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

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 Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Prior year adjustment

		As previously reported		Adjustment		As restated
Year ended 30 September 2024		£		£		£
Adjustment 1 - Bank Account		286,263		(171,464)		114,799
Adjustment 1 - Directors Loan Account		93,019		31,040		124,059
Adjustment 1 - Leasehold Improvements		0		108,238		108,238
Adjustment 1 - Bank Charges		0		2		2
Adjustment 1 - Rent		0		26,758		26,758
Adjustment 1 - Motor Operating Leases		0		5,427		5,427
Adjustment 2 - Use of Home as Office		0		312		312
Adjustment 2 - Directors Loan Account		93,019		(312)		92,707
Adjustment 3 - Corporation Tax Expense		46,283		(37,150)		9,133
Adjustment 3 - Corporation Tax Liability		(46,283)		37,150		(9,133)

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

4. Tangible assets

	Leasehold improve- ments		Total
	£		£
Cost
At 01 October 2024	108,238		108,238
At 30 September 2025	108,238		108,238
Accumulated depreciation
At 01 October 2024	0		0
Charge for the financial year	10,824		10,824
At 30 September 2025	10,824		10,824
Net book value
At 30 September 2025	97,414		97,414
At 30 September 2024	108,238		108,238

5. Debtors

	2025		2024
	£		£
Trade debtors	20,453		12,314
Corporation tax	34,053		0
Other debtors	100,459		111,433
	154,965		123,747

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	0		50,850
Other creditors	2,016		2,029
	2,016		52,879

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Finance leases entered into	17,791		0

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	7,116		0
between one and five years	10,675		0
Total future minimum lease payments under non-cancellable operating leases	17,791		0