LADY BAY DENTAL CARE LIMITED - Filleted accounts

Registered number

07111693

LADY BAY DENTAL CARE LIMITED

Filleted Accounts

31 March 2026

LADY BAY DENTAL CARE LIMITED
Registered number:		07111693
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		72,000			90,000
Tangible assets	4		249,192			159,930
			321,192			249,930

Current assets
Stocks		4,350			4,150
Debtors	5	95,726			18,855
Cash at bank and in hand		440,778			441,940
		540,854			464,945

Creditors: amounts falling due within one year	6	(121,723)			(132,671)

Net current assets			419,131			332,274

Total assets less current liabilities			740,323			582,204

Creditors: amounts falling due after more than one year	7		(8,791)			-

Provisions for liabilities			(62,299)			(39,799)


Net assets			669,233			542,405

Capital and reserves
Called up share capital			2			2
Profit and loss account			669,231			542,403

Shareholders' funds			669,233			542,405

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr Sachin Soni
Director
Approved by the board on 16 July 2026

LADY BAY DENTAL CARE LIMITED
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	15% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		10		9


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				360,000
	At 31 March 2026				360,000

	Amortisation
	At 1 April 2025				270,000
	Provided during the year				18,000
	At 31 March 2026				288,000

	Net book value
	At 31 March 2026				72,000
	At 31 March 2025				90,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				277,091
	Additions				133,237
	At 31 March 2026				410,328

	Depreciation
	At 1 April 2025				117,161
	Charge for the year				43,975
	At 31 March 2026				161,136

	Net book value
	At 31 March 2026				249,192
	At 31 March 2025				159,930


5	Debtors		2026		2025
£				£

	Trade debtors		3,731		3,027
	Other debtors		91,995		15,828
			95,726		18,855


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		21,094		15,843
	Taxation and social security costs		71,003		97,806
	Other creditors		29,626		19,022
			121,723		132,671


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Obligations under finance lease and hire purchase contracts		8,791		-


8	Other information

	LADY BAY DENTAL CARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	6a Radcliffe Road
	West Bridgford
	Nottingham
	England
	NG2 5FW