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Registered number: 06377738 BREMADENT PREMIER (BRISTOL) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
BREMADENT PREMIER (BRISTOL) LIMITED REGISTERED NUMBER: 06377738 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 33,309 |  | 44,412
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 251,596 |  | 333,489 |
Cash at bank and in hand |  | 3,054 |  | 2,254 |
|  | 254,650 |  | 335,743 |
Creditors: amounts falling due within one year | 6 | (84,692) |  | (129,267) |
Net current assets |  |  | 169,958 |  | 206,476
Total assets less current liabilities |  |  | 203,267 |  | 250,888
Creditors: amounts falling due after more than one year | 7 |  | (36,170) |  | (54,941)
Net assets |  |  | 167,097 |  | 195,947
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 110 |  | 110
Profit and loss account |  |  | 166,987 |  | 195,837
|  |  | 167,097 |  | 195,947
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 May 2026. Page 1
BREMADENT PREMIER (BRISTOL) LIMITED REGISTERED NUMBER: 06377738 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025
K Qureshi
Director
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BREMADENT PREMIER (BRISTOL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Bremadent Premier (Bristol) London Limited ("the Company") continued to provide services of a dental laboratory. The Company is a private company limited by shares and incorporated in England and Wales. The address of its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
BREMADENT PREMIER (BRISTOL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
BREMADENT PREMIER (BRISTOL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% on reducing balance method
|  |  |  | Motor vehicles | - | 25% on reducing balance method
|  |  |  | Fixtures and fittings | - | 25% on reducing balance method
|  |  |  | Office equipment | - | 25% on reducing balance method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 13 (2024 - 13).
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BREMADENT PREMIER (BRISTOL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 October 2024 | 220,707 | 19,258 | 46,990 | - | 286,955
| At 30 September 2025 | 220,707 | 19,258 | 46,990 | - | 286,955
| Depreciation |  |  |  |  |
| At 1 October 2024 | 190,542 | 19,035 | 33,513 | (547) | 242,543
| Charge for the year on owned assets | 7,131 | 56 | 3,369 | 547 | 11,103
| At 30 September 2025 | 197,673 | 19,091 | 36,882 | - | 253,646
| Net book value |  |  |  |  |
| At 30 September 2025 | 23,034 | 167 | 10,108 | - | 33,309
| At 30 September 2024 | 30,165 | 223 | 13,477 | 547 | 44,412
Page 6
BREMADENT PREMIER (BRISTOL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 63,536 | 74,253
| Amounts owed by group undertakings | 188,060 | 174,099
| Other debtors | - | 84,953
| Prepayments and accrued income | - | 184
|  | 251,596 | 333,489
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 16,396 | 20,346
| Other loans | 31,127 | 31,127
| Trade creditors | 16,920 | 20,047
| Other taxation and social security | 11,254 | 5,752
| Other creditors | 8,995 | 26,587
| Accruals and deferred income | - | 25,408
|  | 84,692 | 129,267
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 36,170 | 54,941
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BREMADENT PREMIER (BRISTOL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 31,127 | 31,127
| Amounts falling due 1-2 years |  |
| Bank loans | 31,127 | 31,127
| Amounts falling due 2-5 years |  |
| Bank loans | 5,043 | 23,814
|  | 67,297 | 86,068
| Secured loans The loan is secured by a personal guarantee.
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,845 (2024 - £7,901). Contributions totalling £1,490 (2024 - £1,221) were payable to the fund at the reporting date and are included in creditors.
10. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 2,105 | 2,806
| Later than 1 year and not later than 5 years | - | 2,105
|  | 2,105 | 4,911
11. | Related party transactions
| Within debtors there are amounts owed from other group members totalling £188,060 (2024 - £174,099).
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BREMADENT PREMIER (BRISTOL) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
12. | Controlling party
Bremadent Premier (London) Limited is the parent company which is ultimately controlled by Mr K Qureshi.
Page 9