REGISTERED NUMBER: SC678878 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Edinburgh Endodontist Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr N Saberi

REGISTERED OFFICE:

31/9 Bruntsfield Avenue

Edinburgh

EH10 4EN

REGISTERED NUMBER:

SC678878 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

737,256

507,501

CURRENT ASSETS

Stocks

5

3,308

3,150

Cash at bank

14,367

188,528

17,675

191,678

CREDITORS

Amounts falling due within one year

6

189,246

144,961

NET CURRENT (LIABILITIES)/ASSETS

(171,571

)

46,717

TOTAL ASSETS LESS CURRENT LIABILITIES

565,685

554,218

CREDITORS

Amounts falling due after more than one year

7

(547,971

)

(473,317

)

PROVISIONS FOR LIABILITIES

9

(6,020

)

(11,622

)

NET ASSETS

11,694

69,279

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11,594

69,179

SHAREHOLDERS' FUNDS

11,694

69,279

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 June 2026 and were signed by:

Dr N Saberi - Director

1.	STATUTORY INFORMATION

Edinburgh Endodontist 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.

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.

Freehold property

-

Not depreciated

Plant and machinery

-

20% on reducing balance

Furniture and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

446,332

100,704

721

2,018

549,775

Additions

96,250

131,333

64,267

9,373

301,223

Disposals

-

(26,999

)

-

-

(26,999

)

At 31 October 2025

542,582

205,038

64,988

11,391

823,999

DEPRECIATION

At 1 November 2024

-

40,706

352

1,216

42,274

Charge for year

-

27,971

12,927

3,571

44,469

At 31 October 2025

-

68,677

13,279

4,787

86,743

NET BOOK VALUE

At 31 October 2025

542,582

136,361

51,709

6,604

737,256

At 31 October 2024

446,332

59,998

369

802

507,501

5.

STOCKS

31.10.25

31.10.24

£

£

Stocks

3,308

3,150

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts (see note 8)

66,818

24,300

Hire purchase contracts

12,537

9,113

Trade creditors

-

6,150

Tax

-

6,205

Social security and other taxes

558

311

Pension payable

-

114

Credit card

11,468

1,091

Directors' current accounts

91,384

92,007

Accrued expenses

6,481

5,670

189,246

144,961

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans (see note 8)

508,503

459,675

Hire purchase contracts

39,468

13,642

547,971

473,317

8.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due within one year or on demand:

Bank loans

66,818

24,300

Amounts falling due between two and five years:

Bank loans > 1 Yr

508,503

459,675

9.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

6,020

11,622

Deferred

tax

£

Balance at 1 November 2024

11,622

Provided during year

(5,602

)

Balance at 31 October 2025

6,020

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Dr N Saberi and Dr N Saberi

Balance outstanding at start of year

(92,007

)

(9,009

)

Amounts advanced

54,903

15,302

Amounts repaid

(54,280

)

(98,300

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(91,384

)

(92,007

)