REGISTERED NUMBER: SC552837 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CAM LABORATORY LTD.

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Brite Holdings (Scotland) Limited

Dr G R McLean

REGISTERED OFFICE:

Berkeley House

5 Newton Terrace

Glasgow

G3 7PJ

REGISTERED NUMBER:

SC552837 (Scotland)

ACCOUNTANTS:

Profit Counts Limited

Anchor One

1st Floor

7 Thread Street

Paisley

Renfrewshire

PA1 1JR

CURRENT ASSETS

Debtors

228

15,354

Cash at bank and in hand

2,017

7,861

2,245

23,215

CREDITORS

Amounts falling due within one year

30,220

45,321

NET CURRENT LIABILITIES

(27,975

)

(22,106

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(27,975

)

(22,106

)

CREDITORS

Amounts falling due after more than one year

3,333

13,333

NET LIABILITIES

(31,308

)

(35,439

)

CAPITAL AND RESERVES

Called up share capital

4

110

110

Retained earnings

5

(31,418

)

(35,549

)

SHAREHOLDERS' FUNDS

(31,308

)

(35,439

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 26 June 2026 and were signed on its behalf by:

Brite Holdings (Scotland) Limited - Director

1.	STATUTORY INFORMATION

CAM Laboratory 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.

The financial statements have not been prepared on a going concern basis. At the previous year end the company sold its assets to another group company and ceased to trade externally. During the year there was some inter-company trading which will continue into the following year while the company continues to provide some administrative services to the group and endeavours to settle the existing inter-company loans.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery - 33% on cost and 20% on cost.

Fixtures and fittings - 15% on cost.

Computer equipment - 33% on cost.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Government grants received in respect of fixed assets are capitalised in the balance sheet as a liability and amortised as income to the profit and loss over the estimated life of the assets.

Government grants received in respect of revenue items are shown as income, in the Other income section of the accounts. Receipts from the Coronavirus Job Retention Scheme are show separately within the same section.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 6 ).

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A Shares

£1

100

100

10

Ordinary B Shares

£1

10

10

110

110

5.

RESERVES

Retained

earnings

£

At 1 April 2024

(35,549

)

Profit for the year

4,131

At 31 March 2025

(31,418

)

6.	RELATED PARTY DISCLOSURES

Brite Holdings (Scotland) Limited is in control of the company by virtue of its shareholding.

During the year the company made £Nil purchases (2024: £6,043) from Brite Holdings (Scotland) Limited a company under common control. Included in creditors is an inter-company loan of £9,000 (2024:£Nil).

During the year the company made sales of £1,077 (2024: £Nil) to Brite ( 3D Denta) Limited a company under common control.

During the year the company made sales of £1,192 (2024 : £Nil) to Fusion Digital Denture Lab (Scotland) Limited a company under common control. Included in creditors is an inter-company loan of £1,000 (2024:£nil)