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Company Registration No. 12248030 (England and Wales)
MMS Dent Ltd Unaudited accounts for the year ended 31 October 2025
MMS Dent Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
102,500
76,500
Cash at bank and in hand
27,823
31,051
130,323
107,551
Creditors: amounts falling due within one year
(31,318)
(28,762)
Net current assets
99,005
78,789
Total assets less current liabilities
99,005
78,789
Creditors: amounts falling due after more than one year
(17,559)
(23,153)
Provisions for liabilities
Deferred tax
(108)
(108)
Net assets
81,338
55,528
Capital and reserves
Called up share capital
20
20
Profit and loss account
81,318
55,508
Shareholders' funds
81,338
55,528
For the year ending 31 October 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 January 2026 and were signed on its behalf by
Dr Mustafa Shihab Director Company Registration No. 12248030
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MMS Dent Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
MMS Dent Ltd is a private company, limited by shares, registered in England and Wales, registration number 12248030. The registered office is 24 Adel Mead, Leeds, West Yorkshire, LS16 8LB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost.
Computer equipment
25% on cost.
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 November 2024
4,692
At 31 October 2025
4,692
Depreciation
At 1 November 2024
4,692
At 31 October 2025
4,692
Net book value
At 31 October 2025
-
5
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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