Hanford Digital Odontologica Limited

Registered number

15324878

Filleted Accounts

31 December 2025

Hanford Digital Odontologica Limited
Registered number:		15324878
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		117,804			30,829

Current assets
Cash at bank and in hand		215,918			265,792

Creditors: amounts falling due within one year	4	(30,640)			(82,685)

Net current assets			185,278			183,107

Total assets less current liabilities			303,082			213,936


Provisions for liabilities			(29,451)			(7,707)


Net assets			273,631			206,229

Capital and reserves
Called up share capital			100			100
Profit and loss account			273,531			206,129

Shareholders' funds			273,631			206,229

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Christopher Waites Hanford
Director
Approved by the board on 17 June 2026

Hanford Digital Odontologica Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Vehicle	10% reducing balance
	Fixtures, fittings, tools and equipment	10% reducing balance

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	34,255		-		34,255
	Additions	28,924		71,140		100,064
	At 31 December 2025	63,179		71,140		134,319

	Depreciation
	At 1 January 2025	3,426		-		3,426
	Charge for the year	5,975		7,114		13,089
	At 31 December 2025	9,401		7,114		16,515

	Net book value
	At 31 December 2025	53,778		64,026		117,804
	At 31 December 2024	30,829		-		30,829


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,462		712
	Taxation and social security costs			24,885		78,163
	Other creditors			4,293		3,810
				30,640		82,685


5	Other information

	Hanford Digital Odontologica Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Sycamore Square
	Gosforth
	Newcastle Upon Tyne
	United Kingdom
	NE3 4BZ