REGISTERED NUMBER: 06270496 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Lyndhurst Dental Practice Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mrs S Mousavi

SECRETARY:

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

06270496 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Intangible assets

4

9,200

18,400

Tangible assets

5

74,041

34,929

83,241

53,329

CURRENT ASSETS

Debtors

6

64,308

45,809

Cash at bank and in hand

109,841

89,459

174,149

135,268

CREDITORS

Amounts falling due within one year

7

35,351

17,002

NET CURRENT ASSETS

138,798

118,266

TOTAL ASSETS LESS CURRENT LIABILITIES

222,039

171,595

CREDITORS

Amounts falling due after more than one year

8

(36,188

)

(9,374

)

PROVISIONS FOR LIABILITIES

(18,405

)

(8,603

)

NET ASSETS

167,446

153,618

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

9

167,444

153,616

SHAREHOLDERS' FUNDS

167,446

153,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 May 2026 and were signed by:

Mrs S Mousavi - Director

1.	STATUTORY INFORMATION

Lyndhurst Dental Practice Ltd is a private company, limited by shares , registered in England and Wales. 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 of £138,000 was purchased from the company's director on commencement of trading on 1st June 2008, having previously been acquired by the director, in her then capacity as a sole trader from an unrelated third party on 16th January 2007. Goodwill is amortised at 6.67% per annum using the straight line method.

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 etc

-

33% on cost and 20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

138,000

AMORTISATION

At 1 June 2024

119,600

Charge for year

9,200

At 31 May 2025

128,800

NET BOOK VALUE

At 31 May 2025

9,200

At 31 May 2024

18,400

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

96,675

Additions

55,490

Disposals

(2,140

)

At 31 May 2025

150,025

DEPRECIATION

At 1 June 2024

61,746

Charge for year

16,148

Eliminated on disposal

(1,910

)

At 31 May 2025

75,984

NET BOOK VALUE

At 31 May 2025

74,041

At 31 May 2024

34,929

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

288

640

Other debtors

64,020

45,169

64,308

45,809

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

6,000

5,051

Hire purchase contracts

10,558

-

Taxation and social security

9,833

8,171

Other creditors

8,960

3,780

35,351

17,002

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

3,103

9,374

Hire purchase contracts

33,085

-

36,188

9,374

9.

RESERVES

Retained

earnings

£

At 1 June 2024

153,616

Profit for the year

69,683

Dividends

(55,855

)

At 31 May 2025

167,444

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

Mrs S Mousavi

Balance outstanding at start of year

43,640

21,555

Amounts advanced

64,020

43,640

Amounts repaid

(43,640

)

(21,555

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

64,020

43,640

Interest has been charged at 2.5% on the above loans until 5th April 2025 and 3.75% thereafter.