MB Dental Laboratory Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06694524

Unaudited Financial Statements for the Year Ended 30 September 2025

for

MB Dental Laboratory Ltd

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr M Bresler

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

06694524

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

48,602

49,123

48,602

49,123

CURRENT ASSETS

Debtors

6

9,087

8,533

Cash at bank

116,094

104,196

125,181

112,729

CREDITORS

Amounts falling due within one year

7

17,034

22,671

NET CURRENT ASSETS

108,147

90,058

TOTAL ASSETS LESS CURRENT
LIABILITIES

156,749

139,181

PROVISIONS FOR LIABILITIES

397

393

NET ASSETS

156,352

138,788

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

156,351

138,787

SHAREHOLDERS' FUNDS

156,352

138,788

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 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.

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 12 June 2026 and were signed by:

Mr M Bresler - Director

1.	STATUTORY INFORMATION

MB Dental Laboratory Ltd is a private company, limited by shares , registered in Not specified/Other. 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 £5,000 was purchased from an unrelated third party in 2008. Goodwill is amortised at the rate of 20% 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

5,000

AMORTISATION

At 1 October 2024

and 30 September 2025

5,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

63,413

DEPRECIATION

At 1 October 2024

14,290

Charge for year

521

At 30 September 2025

14,811

NET BOOK VALUE

At 30 September 2025

48,602

At 30 September 2024

49,123

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

7,058

8,533

Other debtors

2,029

-

9,087

8,533

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

1,764

1,684

Taxation and social security

15,270

15,878

Other creditors

-

5,109

17,034

22,671

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

1

Ordinary shares

£1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30.9.25

30.9.24

£

Mr M Bresler

Balance outstanding at start of year

-

596

Amounts repaid

-

(596

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

The loans were unsecured and interest on the above loans was charged at 2.5% per annum.