Windsor House Dental Practice Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC467766 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Windsor House Dental Practice Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M J Dickie

Mrs R Dickie

REGISTERED OFFICE:

7 High Street

Nairn

IV12 4AG

REGISTERED NUMBER:

SC467766 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

267,502

165,145

267,502

165,145

CURRENT ASSETS

Stocks

6,290

5,991

Debtors

6

55,698

28,200

Cash at bank and in hand

85,440

26,346

147,428

60,537

CREDITORS

Amounts falling due within one year

7

120,331

50,924

NET CURRENT ASSETS

27,097

9,613

TOTAL ASSETS LESS CURRENT
LIABILITIES

294,599

174,758

CREDITORS

Amounts falling due after more than one year

8

(185,512

)

(100,620

)

PROVISIONS FOR LIABILITIES

9

(30,118

)

(16,287

)

NET ASSETS

78,969

57,851

CAPITAL AND RESERVES

Called up share capital

60

Retained earnings

78,909

57,791

78,969

57,851

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Dr M J Dickie - Director

1.	STATUTORY INFORMATION

Windsor House Dental Practice Limited 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.

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.

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.

Freehold property

-

Not depreciated

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

300,000

AMORTISATION

At 1 October 2024

and 30 September 2025

300,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1 October 2024

100,000

93,214

460

1,721

195,395

Additions

60,000

60,670

-

1,492

122,162

At 30 September 2025

160,000

153,884

460

3,213

317,557

DEPRECIATION

At 1 October 2024

-

29,561

115

574

30,250

Charge for year

-

18,648

86

1,071

19,805

At 30 September 2025

-

48,209

201

1,645

50,055

NET BOOK VALUE

At 30 September 2025

160,000

105,675

259

1,568

267,502

At 30 September 2024

100,000

63,653

345

1,147

165,145

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

44,651

26,389

Amounts owed by group undertakings

-

478

Other debtors

11,047

1,333

55,698

28,200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Bank loans and overdrafts

7,620

2,305

Hire purchase contracts

17,518

6,024

Trade creditors

13,074

24,065

Taxation and social security

44,112

20,534

Other creditors

38,007

(2,004

)

120,331

50,924

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

30.9.24

£

Bank loans

133,512

96,102

Hire purchase contracts

52,000

4,518

185,512

100,620

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

Deferred tax

30,118

16,287

Deferred

tax

£

Balance at 1 October 2024

16,287

Provided during year

13,831

Balance at 30 September 2025

30,118

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 September 2025 and the period ended 30 September 2024:

30.9.25

30.9.24

£

Dr M J Dickie

Balance outstanding at start of year

-

(32

)

Amounts advanced

4,726

29,688

Amounts repaid

(4,726

)

(29,656

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-