REGISTERED NUMBER: 01534678 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

NEWBURY DENTAL LABORATORIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I J Lawrence

Mrs J L Lawrence

SECRETARY:

Mrs J L Lawrence

REGISTERED OFFICE:

220 Benham Hill

Thatcham

Newbury

Berkshire

RG18 3HL

REGISTERED NUMBER:

01534678 (England and Wales)

ACCOUNTANTS:

Banks & Co Limited

Chartered Certified Accountants

1 Carnegie Road

Newbury

Berkshire

RG14 5DJ

FIXED ASSETS

Tangible assets

4

11,032

11,257

CURRENT ASSETS

Stocks

56,244

44,883

Debtors

5

66,835

57,897

Cash at bank and in hand

44,016

38,457

167,095

141,237

CREDITORS

Amounts falling due within one year

6

48,067

25,385

NET CURRENT ASSETS

119,028

115,852

TOTAL ASSETS LESS CURRENT LIABILITIES

130,060

127,109

CAPITAL AND RESERVES

Called up share capital

8

7,315

7,315

Retained earnings

122,745

119,794

SHAREHOLDERS' FUNDS

130,060

127,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

I J Lawrence - Director

1.	STATUTORY INFORMATION

Newbury Dental Laboratories Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents invoiced sales of goods.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

62,032

4,593

21,472

38,705

126,802

Additions

1,170

-

780

1,233

3,183

At 30 April 2026

63,202

4,593

22,252

39,938

129,985

DEPRECIATION

At 1 May 2025

60,599

4,557

12,414

37,975

115,545

Charge for year

550

9

2,410

439

3,408

At 30 April 2026

61,149

4,566

14,824

38,414

118,953

NET BOOK VALUE

At 30 April 2026

2,053

27

7,428

1,524

11,032

At 30 April 2025

1,433

36

9,058

730

11,257

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

58,836

45,878

Other debtors

7,999

12,019

66,835

57,897

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

7,695

6,277

Taxation and social security

4,428

4,810

Other creditors

35,944

14,298

48,067

25,385

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Between one and five years

47,250

68,250

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

7,315

Ordinary

£1

7,315

7,315

9.	PENSION COMMITMENTS

The company operates defined contributions pension schemes for its directors and employees. The contributions to all schemes are held in separately administered funds. During the year the company made total contributions of £20,874 (2025: £18,812) to the funds, of which £1,371 (2025: £1,334) were outstanding at the year end.

10.	RELATED PARTY DISCLOSURES

During the year ended 30 April 2026 the company paid rent to a SIP in which the the directors are beneficiaries, in respect of business premises owned by the fund. The total amount of rent paid in the year was £21,000 (2025 £21,000).