REGISTERED NUMBER: SC753466 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

CMC Dental Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C McCloskey

REGISTERED OFFICE:

Cornerstone House

Station Road

Selkirk

Scottish Borders

TD7 5DJ

REGISTERED NUMBER:

SC753466 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

2,578

3,217

CURRENT ASSETS

Debtors

5

15,034

10,125

Cash at bank

40,393

33,193

55,427

43,318

CREDITORS

Amounts falling due within one year

6

25,003

27,033

NET CURRENT ASSETS

30,424

16,285

TOTAL ASSETS LESS CURRENT LIABILITIES

33,002

19,502

PROVISIONS FOR LIABILITIES

7

645

733

NET ASSETS

32,357

18,769

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

32,257

18,669

SHAREHOLDERS' FUNDS

32,357

18,769

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 23 June 2026 and were signed by:

C McCloskey - Director

1.	STATUTORY INFORMATION

CMC Dental Limited 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.

Plant and machinery

-

15% on cost

Computer equipment

-

15% 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

3,290

974

4,264

DEPRECIATION

At 1 January 2025

864

183

1,047

Charge for year

493

146

639

At 31 December 2025

1,357

329

1,686

NET BOOK VALUE

At 31 December 2025

1,933

645

2,578

At 31 December 2024

2,426

791

3,217

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

15,034

10,125

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

23,414

25,991

Directors' current accounts

554

7

Accrued expenses

1,035

1,035

25,003

27,033

7.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

645

733

Deferred

tax

£

Balance at 1 January 2025

733

Provided during year

(88

)

Balance at 31 December 2025

645

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

50

Ordinary A

1

50

50

50

Ordinary B

1

50

50

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

C McCloskey

Balance outstanding at start of year

(7

)

(80

)

Amounts advanced

74,100

99,698

Amounts repaid

(74,647

)

(99,625

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(554

)

(7

)