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Company Registration No. 11393423 (England and Wales)
Lancashire Orthodontics Limited Unaudited accounts for the year ended 31 May 2025
Lancashire Orthodontics Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lancashire Orthodontics Limited Company Information for the year ended 31 May 2025
Director
Samer Badarus Salam
Company Number
11393423 (England and Wales)
Registered Office
Preston Orthodontics 35 Ribblesdale Place Preston Lancashire PR1 3NA England
Accountants
Shipleys Tax - Chartered Accountants 32 Park Cross Street Leeds West Yorkshire LS1 2QH
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Lancashire Orthodontics Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
100,640
318,461
Cash at bank and in hand
249,415
114,225
350,055
432,686
Creditors: amounts falling due within one year
5
(66,784)
(202,471)
Net current assets
283,271
230,215
Net assets
283,271
230,215
Capital and reserves
Called up share capital
2
2
Profit and loss account
283,269
230,213
Shareholders' funds
283,271
230,215
For the year ending 31 May 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 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 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 27 July 2026 and were signed on its behalf by
Samer Badarus Salam Director Company Registration No. 11393423
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Lancashire Orthodontics Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Lancashire Orthodontics Limited is a private company, limited by shares, registered in England and Wales, registration number 11393423. The registered office is Preston Orthodontics, 35 Ribblesdale Place, Preston, Lancashire, PR1 3NA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
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 year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Going concern
These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future.
Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
42,361
40,348
Other debtors
58,279
278,113
100,640
318,461
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
117,602
Taxes and social security
62,584
57,669
Accruals
4,200
27,200
66,784
202,471
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Lancashire Orthodontics Limited Notes to the Accounts for the year ended 31 May 2025
6
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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