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Registered number: 15182536
Junction Dental Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Solid Rock Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15182536
31 October 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 132,954 187,531
132,954 187,531
CURRENT ASSETS
Stocks 5 2,000 -
Debtors 6 71,286 20,546
Cash at bank and in hand 54,156 72,297
127,442 92,843
Creditors: Amounts Falling Due Within One Year 7 (247,491 ) (347,216 )
NET CURRENT ASSETS (LIABILITIES) (120,049 ) (254,373 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,905 (66,842 )
Creditors: Amounts Falling Due After More Than One Year 8 (9,588 ) (20,224 )
NET ASSETS/(LIABILITIES) 3,317 (87,066 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 3,217 (87,166 )
SHAREHOLDERS' FUNDS 3,317 (87,066)
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Sanjay Rayarel
Director
24/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Junction Dental Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15182536 . The registered office is Juction Dental Centre, 6 Station Road, Watford, Hertford, WD17 1EQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15%
Computer Equipment 33%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 215,432 6,588 222,020
Disposals (35,506 ) - (35,506 )
As at 31 October 2025 179,926 6,588 186,514
...CONTINUED
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Depreciation
As at 1 November 2024 32,315 2,174 34,489
Provided during the period 22,940 1,457 24,397
Disposals (5,326 ) - (5,326 )
As at 31 October 2025 49,929 3,631 53,560
Net Book Value
As at 31 October 2025 129,997 2,957 132,954
As at 1 November 2024 183,117 4,414 187,531
5. Stocks
31 October 2025 31 October 2024
£ £
Stock 2,000 -
6. Debtors
31 October 2025 31 October 2024
£ £
Due within one year
Other debtors 71,286 20,546
7. Creditors: Amounts Falling Due Within One Year
31 October 2025 31 October 2024
£ £
Trade creditors 10,817 7,506
Other taxes and social security 586 249
Primrose Property Ltd 15,256 50,000
SRP Investments 10,000 10,000
Elderfern Limited 198,385 275,477
Oakridge MK Limited - 1,584
Accruals and deferred income 12,447 2,400
247,491 347,216
8. Creditors: Amounts Falling Due After More Than One Year
31 October 2025 31 October 2024
£ £
Director's loan account 9,588 20,224
9. Share Capital
31 October 2025 31 October 2024
£ £
Allotted, Called up and fully paid 100 100
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