1 October 2024 false No description of principal activity Taxfiler 2024.6 07361854business:PrivateLimitedCompanyLtd2024-10-012025-12-31 073618542024-09-30 073618542024-10-012025-12-31 07361854business:AuditExempt-NoAccountantsReport2024-10-012025-12-31 07361854business:FilletedAccounts2024-10-012025-12-31 073618542025-12-31 07361854business:Director12024-10-012025-12-31 07361854business:RegisteredOffice2024-10-012025-12-31 073618542024-09-30 07361854core:WithinOneYear2025-12-31 07361854core:WithinOneYear2024-09-30 07361854core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 07361854core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 07361854core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 07361854core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 07361854core:PreviouslyStatedAmount2025-12-31 07361854core:PreviouslyStatedAmount2024-09-30 07361854business:SmallEntities2024-10-012025-12-31 07361854countries:EnglandWales2024-10-012025-12-31 07361854core:LandBuildings2024-10-012025-12-31 07361854core:PlantMachinery2024-10-012025-12-31 07361854core:ComputerEquipment2024-10-012025-12-31 07361854core:Goodwill2024-09-30 07361854core:Goodwill2025-12-31 07361854core:LandBuildings2024-09-30 07361854core:PlantMachinery2024-09-30 07361854core:ComputerEquipment2024-09-30 07361854core:LandBuildings2025-12-31 07361854core:PlantMachinery2025-12-31 07361854core:ComputerEquipment2025-12-31 07361854core:AdditionsToInvestments2025-12-31 07361854core:WithinOneYear2024-10-012025-12-31 07361854core:AcceleratedTaxDepreciationDeferredTax2025-12-31 07361854core:AcceleratedTaxDepreciationDeferredTax2024-09-30 073618542023-09-30 073618542023-10-012024-09-30 07361854business:Director112024-10-012025-12-31 07361854business:Director112024-09-30 07361854business:Director112025-12-31 iso4217:GBP xbrli:pure
Company Registration No. 07361854 (England and Wales)
Emma Swindells Limited Unaudited accounts for the period from 1 October 2024 to 31 December 2025
Emma Swindells Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Emma Swindells Limited Company Information for the period from 1 October 2024 to 31 December 2025
Director
Emma Swindells
Company Number
07361854 (England and Wales)
Registered Office
HEATH HILL GREEN LTD ATLANTIC BUSINESS CENTRE ATLANTIC STREET ALTRINCHAM CHESHIRE WA14 5NQ UNITED KINGDOM
- 3 -
Emma Swindells Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
633 
7,515 
Investments
5
51,373 
- 
52,006 
7,515 
Current assets
Debtors
6
20,674 
13,187 
Cash at bank and in hand
872,397 
838,428 
893,071 
851,615 
Creditors: amounts falling due within one year
7
(71,519)
(86,746)
Net current assets
821,552 
764,869 
Total assets less current liabilities
873,558 
772,384 
Provisions for liabilities
Deferred tax
8
(158)
(1,580)
Net assets
873,400 
770,804 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
873,399 
770,803 
Shareholders' funds
873,400 
770,804 
For the period ending 31 December 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 15 July 2026 and were signed on its behalf by
Emma Swindells Director Company Registration No. 07361854
- 4 -
Emma Swindells Limited Notes to the Accounts for the period from 1 October 2024 to 31 December 2025
1
Statutory information
Emma Swindells Limited is a private company, limited by shares, registered in England and Wales, registration number 07361854. The registered office is HEATH HILL GREEN LTD, ATLANTIC BUSINESS CENTRE, ATLANTIC STREET, ALTRINCHAM, CHESHIRE, WA14 5NQ, UNITED KINGDOM.
2
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 period, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared in accordance with FRS 102 Section 1A Small Entities and the requirements of the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Turnover
Turnover represents amounts receivable for dental services provided during the period, stated net of discounts and rebates. Income is recognised when the services are provided.
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:
Land & buildings
20% Straight Line
Plant & machinery
10% Straight Line
Computer equipment
33.33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial assets and liabilities are recognised at transaction price and subsequently measured at the amount expected to be received or paid.
- 5 -
Emma Swindells Limited Notes to the Accounts for the period from 1 October 2024 to 31 December 2025
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
237,315 
At 31 December 2025
237,315 
Amortisation
At 1 October 2024
237,315 
At 31 December 2025
237,315 
Net book value
At 31 December 2025
- 
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
5,707 
69,791 
13,105 
88,603 
At 31 December 2025
5,707 
69,791 
13,105 
88,603 
Depreciation
At 1 October 2024
4,511 
63,472 
13,105 
81,088 
Charge for the period
614 
6,268 
- 
6,882 
At 31 December 2025
5,125 
69,740 
13,105 
87,970 
Net book value
At 31 December 2025
582 
51 
- 
633 
At 30 September 2024
1,196 
6,319 
- 
7,515 
5
Investments
Other investments 
£ 
Valuation at 1 October 2024
- 
Additions
51,373 
Valuation at 31 December 2025
51,373 
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
875 
12,713 
Accrued income and prepayments
2,227 
474 
Other debtors
17,572 
- 
20,674 
13,187 
- 6 -
Emma Swindells Limited Notes to the Accounts for the period from 1 October 2024 to 31 December 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
62,940 
Taxes and social security
58,258 
17,048 
Other creditors
233 
239 
Loans from directors
- 
3,186 
Accruals
1,750 
3,333 
Deferred income
11,278 
- 
71,519 
86,746 
The bank loan, which was secured by a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, uncalled capital, fixtures, fixed plant and machinery, was repaid in full during the period.
8
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
158 
1,580 
2025 
2024 
£ 
£ 
Provision at start of period
1,580 
2,366 
Credited to the profit and loss account
(1,422)
(786)
Provision at end of period
158 
1,580 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director's Loan Account Overdrawn
(3,186)
114,483 
93,726 
17,571 
(3,186)
114,483 
93,726 
17,571 
During the period the director had a loan account with the company. At 31 December 2025 the balance due from the director was £17,571. Interest has been charged at the HMRC Official Rate of Interest. The loan is unsecured and repayable on demand. Dividends of £70,000 (2024: £112,800) were recognised as distributions to equity holders during the period. The total remuneration paid to the director during the period was £16,250. Pension contributions of £70,000 were made on behalf of the director.
10
Average number of employees
During the period the average number of employees was 4 (2024: 4).
- 7 -