6 false false false false false false false false false false true false false false false false false No description of principal activity 2025-03-01 Sage Accounts Production Advanced 2025 - FRS102_2025 14,472 9,164 1,447 10,611 3,861 5,308 10,664 8,373 573 8,946 1,718 2,291 xbrli:pure xbrli:shares iso4217:GBP 11196146 2025-03-01 2026-02-28 11196146 2026-02-28 11196146 2025-02-28 11196146 2024-03-01 2025-02-28 11196146 2025-02-28 11196146 2024-02-29 11196146 bus:Director2 2025-03-01 2026-02-28 11196146 bus:Director3 2025-03-01 2026-02-28 11196146 bus:Director4 2025-03-01 2026-02-28 11196146 core:WithinOneYear 2026-02-28 11196146 core:WithinOneYear 2025-02-28 11196146 core:ShareCapital 2026-02-28 11196146 core:ShareCapital 2025-02-28 11196146 core:RetainedEarningsAccumulatedLosses 2026-02-28 11196146 core:RetainedEarningsAccumulatedLosses 2025-02-28 11196146 bus:Director1 2025-03-01 2026-02-28 11196146 bus:SmallEntities 2025-03-01 2026-02-28 11196146 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 11196146 bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11196146 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11196146 bus:FullAccounts 2025-03-01 2026-02-28 11196146 core:CustomerRelationships 2025-03-01 2026-02-28 11196146 core:OfficeEquipment 2025-03-01 2026-02-28 11196146 core:CustomerRelationships 2026-02-28 11196146 core:CustomerRelationships 2025-02-28 11196146 core:OfficeEquipment 2026-02-28 11196146 core:OfficeEquipment 2025-02-28 11196146 core:KeyManagementIndividualGroup1 2025-03-01 2026-02-28 11196146 core:KeyManagementIndividualGroup1 2026-02-28 11196146 core:KeyManagementIndividualGroup1 2025-02-28
COMPANY REGISTRATION NUMBER: 11196146

PFM Dental Sales and Valuations Limited

Filleted Unaudited Financial Statements

For the year ended

28 February 2026

PFM Dental Sales and Valuations Limited

Statement of Financial Position

28 February 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 3,861 |  | 5,308
Tangible assets | 6 |  | 1,718 |  | 2,291
|  | ------- |  | -------
|  | 5,579 |  | 7,599

Current assets

Debtors | 7 | 123,881 |  | 138,085 |
Cash at bank and in hand | 285,107 |  | 263,628 |
| ---------- |  | ---------- |
| 408,988 |  | 401,713 |

Creditors: amounts falling due within one year | 8 | ( 202,713) |  | ( 212,242) |
| ---------- |  | ---------- |
Net current assets |  | 206,275 |  | 189,471
|  | ---------- |  | ----------
Total assets less current liabilities |  | 211,854 |  | 197,070
|  | ---------- |  | ----------
Net assets |  | 211,854 |  | 197,070
|  | ---------- |  | ----------

Capital and reserves

Called up share capital |  | 16,572 |  | 16,572
Profit and loss account |  | 195,282 |  | 180,498
|  | ---------- |  | ----------
Shareholders funds |  | 211,854 |  | 197,070
|  | ---------- |  | ----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PFM Dental Sales and Valuations Limited

Statement of Financial Position (continued)

28 February 2026
These financial statements were approved by the board of directors and authorised for issue on 4 June 2026 , and are signed on behalf of the board by:

Mr J A Fearn | Mr J R Drysdale
Director | Director

Mr M P Bradshaw |
Director |

Company registration number: 11196146

PFM Dental Sales and Valuations Limited

Notes to the Financial Statements

Year ended 28 February 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 62 Skeldergate, York, YO1 6WN, England.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. (b) Going concern The UK economy has recently been impacted by rising inflation, interest rates and energy costs. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. As a result, at the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources and facilities in place to continue in operational existence for at least 12 months. On this basis, the directors have prepared these financial statements on a going concern basis. (c) Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from the provision of services is recognised when the amount can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Income from Limited Liability Partnerships in which the company is a partner is recognised in the period to which it arises. (d) Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively . Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date . Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. (e) Intangible assets Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses .
(f) Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Customer database | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
(g) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(h) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 25% reducing balance

(i) Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
(j) Financial instruments
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 entity after deducting all of its financial liabilities .
(k) Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2025: 6 ).
5. Intangible assets

| Customer database
| £
Cost |
At 1 March 2025 and 28 February 2026 | 14,472
| --------
Amortisation |
At 1 March 2025 | 9,164
Charge for the year | 1,447
| --------
At 28 February 2026 | 10,611
| --------
Carrying amount |
At 28 February 2026 | 3,861
| --------
At 28 February 2025 | 5,308
| --------

6. Tangible assets

| Office equipment
| £
Cost |
At 1 March 2025 and 28 February 2026 | 10,664
| --------
Depreciation |
At 1 March 2025 | 8,373
Charge for the year | 573
| --------
At 28 February 2026 | 8,946
| --------
Carrying amount |
At 28 February 2026 | 1,718
| --------
At 28 February 2025 | 2,291
| --------

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 3,211 | 7,215
Other debtors | 120,670 | 130,870
| ---------- | ----------
| 123,881 | 138,085
| ---------- | ----------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 2,229 | 2,402
Accruals | 5,300 | 5,240
Corporation tax | 73,148 | 83,324
Social security and other taxes | 5,968 | 5,208
Director loan accounts | 5,312 | 5,312
Other creditors | 110,756 | 110,756
| ---------- | ----------
| 202,713 | 212,242
| ---------- | ----------

9. Related party transactions
During the year a director made available a loan to the company. The loan was interest free and repayable on demand . At the year end date the balance due to the director totalled £ 5,312 (2025 - £ 5,312 ).