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REGISTERED NUMBER: SC488952 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Jason R Munro BDS Ltd

| Jason R Munro BDS Ltd (Registered number: SC488952) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Jason R Munro BDS Ltd |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | Jason Munro

| SECRETARY: | Mrs Vivienne Munro

| REGISTERED OFFICE: | 8 Wintergreen Drive

| Stewartfield

| Glasgow

| G74 4UP

| REGISTERED NUMBER: | SC488952 (Scotland)

| ACCOUNTANTS: | Stevenson & Kyles

| Chartered Accountants

| 25 Sandyford Place

| Glasgow

| G3 7NG

| Jason R Munro BDS Ltd (Registered number: SC488952) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 9,007 |  | 9,522 |  |

Cash at bank | 6,023 |  | 10,556 |  |

15,030 |  | 20,078 |  |

CREDITORS

Amounts falling due within one year | 5 | 17,834 |  | 19,489 |  |

NET CURRENT (LIABILITIES)/ASSETS | (2,804 | ) | 589 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,804 | ) | 589 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | (2,904 | ) | 489 |  |

SHAREHOLDERS' FUNDS | (2,804 | ) | 589 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Jason R Munro BDS Ltd (Registered number: SC488952) |

Balance Sheet - continued

31 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

Jason Munro - Director

| Jason R Munro BDS Ltd (Registered number: SC488952) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Jason R Munro BDS Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The principal activity of the company in the year under review was that of dental surgeons.

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.

| Financial instruments

| Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Jason R Munro BDS Ltd (Registered number: SC488952) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Grant income

| Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 1 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 9,007 |  | 9,522 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 16,539 |  | 17,310 |  |

| Other creditors | 1,295 |  | 2,179 |  |

17,834 |  | 19,489 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |