REGISTERED NUMBER: SC709476 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

MBD DENT LTD

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:

SC709476 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Investments

4

507,033

507,033

CURRENT ASSETS

Debtors

5

-

2,768

Cash at bank

4,070

5,307

4,070

8,075

CREDITORS

Amounts falling due within one year

6

21,277

13,922

NET CURRENT LIABILITIES

(17,207

)

(5,847

)

TOTAL ASSETS LESS CURRENT LIABILITIES

489,826

501,186

CREDITORS

Amounts falling due after more than one year

7

488,619

501,001

NET ASSETS

1,207

185

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,107

85

1,207

185

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 6 May 2026 and were signed on its behalf by:

Dr M J Dickie - Director

1.	STATUTORY INFORMATION

MBD DENT 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

and 30 September 2025

507,033

NET BOOK VALUE

At 30 September 2025

507,033

At 30 September 2024

507,033

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

-

2,768

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

12,767

11,444

Amounts owed to group undertakings

-

2,478

Other creditors

8,510

-

21,277

13,922

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

488,619

501,001

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

437,547

-

8.	DIRECTORS' 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

£

£

Dr M J Dickie

Balance outstanding at start of year

2,768

20,421

Amounts advanced

80,630

47,797

Amounts repaid

(91,908

)

(65,450

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(8,510

)

2,768