Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09831691 Dr M Popat Mrs T A Popat iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09831691 2024-11-30 09831691 2025-11-30 09831691 2024-12-01 2025-11-30 09831691 frs-core:CurrentFinancialInstruments 2025-11-30 09831691 frs-core:Non-currentFinancialInstruments 2025-11-30 09831691 frs-core:BetweenOneFiveYears 2025-11-30 09831691 frs-core:ComputerEquipment 2025-11-30 09831691 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09831691 frs-core:ComputerEquipment 2024-11-30 09831691 frs-core:FurnitureFittings 2025-11-30 09831691 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09831691 frs-core:FurnitureFittings 2024-11-30 09831691 frs-core:MotorVehicles 2025-11-30 09831691 frs-core:MotorVehicles 2024-12-01 2025-11-30 09831691 frs-core:MotorVehicles 2024-11-30 09831691 frs-core:PlantMachinery 2025-11-30 09831691 frs-core:PlantMachinery 2024-12-01 2025-11-30 09831691 frs-core:PlantMachinery 2024-11-30 09831691 frs-core:WithinOneYear 2025-11-30 09831691 frs-core:ShareCapital 2025-11-30 09831691 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09831691 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09831691 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09831691 frs-bus:SmallEntities 2024-12-01 2025-11-30 09831691 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09831691 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09831691 frs-core:UnlistedNon-exchangeTraded 2025-11-30 09831691 frs-core:UnlistedNon-exchangeTraded 2024-11-30 09831691 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 09831691 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 09831691 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 09831691 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 09831691 frs-bus:Director1 2024-12-01 2025-11-30 09831691 frs-bus:Director1 2024-11-30 09831691 frs-bus:Director1 2025-11-30 09831691 frs-bus:Director2 2024-12-01 2025-11-30 09831691 frs-bus:Director2 2024-11-30 09831691 frs-bus:Director2 2025-11-30 09831691 frs-countries:EnglandWales 2024-12-01 2025-11-30 09831691 2023-11-30 09831691 2024-11-30 09831691 2023-12-01 2024-11-30 09831691 frs-core:CurrentFinancialInstruments 2024-11-30 09831691 frs-core:Non-currentFinancialInstruments 2024-11-30 09831691 frs-core:BetweenOneFiveYears 2024-11-30 09831691 frs-core:WithinOneYear 2024-11-30 09831691 frs-core:ShareCapital 2024-11-30 09831691 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09831691
Mtp Dental Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09831691
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,849 117,742
Investments 5 10,000 10,000
98,849 127,742
CURRENT ASSETS
Debtors 6 27,391 33,170
Cash at bank and in hand 209,047 252,309
236,438 285,479
Creditors: Amounts Falling Due Within One Year 7 (135,037 ) (85,544 )
NET CURRENT ASSETS (LIABILITIES) 101,401 199,935
TOTAL ASSETS LESS CURRENT LIABILITIES 200,250 327,677
Creditors: Amounts Falling Due After More Than One Year 8 (72,894 ) (92,236 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,000 ) (29,000 )
NET ASSETS 105,356 206,441
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 105,256 206,341
SHAREHOLDERS' FUNDS 105,356 206,441
Page 1
Page 2
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr M Popat
Director
Mrs T A Popat
Director
18/06/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mtp Dental Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09831691 . The registered office is 12 Lakeside Close, Baldwins Gate, Newcastle Under Lyme, Staffordshire, ST5 5LH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
The financial statements are prepared in sterling which is the functional currency of the entity.
All monetary values included in the financial statements have been rounded to the nearest £.
2.2. 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 rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised on the date that the dentistry service is provided to the customer.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
Computer Equipment 25% straight line basis
Depreciation is charged from the month of addition to the month of disposal.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows :
Debtors
Debtors do not carry any interest and are stated at their nominal values. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.
Cash at bank and in hand
This comprises cash at bank and in hand.
Trade creditors
Trade creditors are not interest bearing and are staTed at their nominal value.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 46,145 127,699 10,326 11,638 195,808
Additions - - - 1,567 1,567
As at 30 November 2025 46,145 127,699 10,326 13,205 197,375
Depreciation
As at 1 December 2024 28,931 33,920 8,283 6,932 78,066
Provided during the period 4,303 23,445 511 2,201 30,460
As at 30 November 2025 33,234 57,365 8,794 9,133 108,526
Net Book Value
As at 30 November 2025 12,911 70,334 1,532 4,072 88,849
As at 1 December 2024 17,214 93,779 2,043 4,706 117,742
5. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2024 10,000
As at 30 November 2025 10,000
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 10,000
As at 1 December 2024 10,000
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6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 24,058 18,125
Other debtors 3,333 600
Directors' loan accounts - 14,445
27,391 33,170
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,341 16,458
Trade creditors 16,689 19,832
Corporation tax 52,000 13,000
Other taxes and social security 2,782 2,033
Other creditors 10,154 10,924
Accruals and deferred income 23,745 23,297
Directors' loan accounts 10,326 -
135,037 85,544
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 72,894 92,236
9. Secured Creditors
Of the creditors the following amounts are secured on the underlying asset.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 92,236 108,694
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10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,341 16,458
Later than one year and not later than five years 72,894 92,236
92,235 108,694
92,235 108,694
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Dr Manoj Popat 7,222 47,809 (60,194 ) - (5,163 )
Mrs Tracy Popat 7,222 47,809 (60,194 ) - (5,163 )
The above loan is unsecured, interest free and repayable on demand.
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