Armstrong Young Dental Equipment LLP

REGISTERED NUMBER: OC403667 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

P King

Mrs K King

REGISTERED OFFICE:

West Barn , North Frith Farm

Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

REGISTERED NUMBER:

OC403667 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of supplying and installing dental surgery equipment.

DESIGNATED MEMBERS

The designated members throughout the period were C Young and P King.

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £190,986 (2025 - £201,517 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

P King - Designated member

18 June 2026

TURNOVER

784,508

747,989

Cost of sales

461,232

429,354

GROSS PROFIT

323,276

318,635

Administrative expenses

133,540

124,468

189,736

194,167

Other operating income

1,428

7,777

OPERATING PROFIT

4

191,164

201,944

Interest payable and similar expenses

178

427

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES

190,986

201,517

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES

190,986

201,517

Members' remuneration charged as an
expense

5

-

(4,800

)

PROFIT FOR THE FINANCIAL YEAR
AVAILABLE FOR DISCRETIONARY
DIVISION AMONG MEMBERS

190,986

196,717

FIXED ASSETS

Tangible assets

6

8,839

4,945

CURRENT ASSETS

Stocks

23,845

32,151

Debtors

7

73,699

46,568

Cash at bank

149,188

150,256

246,732

228,975

CREDITORS

Amounts falling due within one year

8

103,547

97,482

NET CURRENT ASSETS

143,185

131,493

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

152,024

136,438

LOANS & OTHER DEBTS DUE TO MEMBERS

152,024

136,438

TOTAL MEMBERS' INTERESTS

Loans & other debts due to members

152,024

136,438

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 18 June 2026 and were signed by:

C J Young - Designated member

1.	STATUTORY INFORMATION

Armstrong Young Dental Equipment LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 etc

-

25% on cost and 20% 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.

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.

3.	EMPLOYEE INFORMATION

2026

2025

£

Wages and salaries

66,105

49,710

The average number of employees during the year was as follows:

2026

2025

Office

2

1

Direct

1

3

2

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

Depreciation - owned assets

1,209

4,576

5.	INFORMATION IN RELATION TO MEMBERS

2026

2025

£

Members' remuneration charged as an expense

Partners' interest on capital

-

4,800

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

45,146

Additions

5,103

Disposals

(5,750

)

At 31 March 2026

44,499

DEPRECIATION

At 1 April 2025

40,201

Charge for year

1,209

Eliminated on disposal

(5,750

)

At 31 March 2026

35,660

NET BOOK VALUE

At 31 March 2026

8,839

At 31 March 2025

4,945

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

73,699

46,568

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

1,667

11,667

Trade creditors

27,157

23,352

Taxation & social security

20,415

30,684

Other creditors

54,308

31,779

103,547

97,482