BSI DENTAL LIMITED


Director	Dr Beatriz SANCHEZ IÑIGO


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	14295486 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		18,781		21,998
			18,781		21,998
Current assets
Debtors	4	10,875		10,475
Cash at bank and on hand		66,167		48,908
		77,042		59,383
Creditors amounts falling due within one year	5	(48,190)		(46,018)
Net current assets (liabilities)			28,852		13,365
Total assets less current liabilities			47,633		35,363
Provisions for liabilities	6		(1,028)		(1,081)
Net assets			46,605		34,282
Capital and reserves
Called up share capital			100		100
Profit and loss account			46,505		34,182
Shareholders' funds			46,605		34,282

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 June 2026, and are signed on its behalf by:

Dr Beatriz SANCHEZ IÑIGO
Director
Registered Company No. 14295486

BSI DENTAL LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carries out during the period. Revenue in respect of dental treatment uncompleted at the year end date us recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	3,911	24,253	6,750	34,914
Additions	-	-	1,476	1,476
At 31 March 26	3,911	24,253	8,226	36,390
Depreciation and impairment
At 01 April 25	1,455	8,731	2,730	12,916
Charge for year	491	3,104	1,098	4,693
At 31 March 26	1,946	11,835	3,828	17,609
Net book value
At 31 March 26	1,965	12,418	4,398	18,781
At 31 March 25	2,456	15,522	4,020	21,998

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	10,875	10,475
Total	10,875	10,475

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	575
Amounts owed to related parties	20,655	20,432
Taxation and social security	25,713	23,201
Accrued liabilities and deferred income	1,822	1,810
Total	48,190	46,018

6.	Provisions for liabilities

	2026	2025
	£	£
Other provisions	1,028	1,081
Total	1,028	1,081

7.	Related party transactions
	During the year the directors made available loans to the company. These loans are repayable on demand and interest free. At the year end the balance of the loan was £20,655 (2025: £20,432).