REGISTERED NUMBER: 06859139 (England and Wales)

SYNERGY DENTAL LABORATORY (2009) LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M E J Cradock

E Robson

REGISTERED OFFICE:

23 The Parade

Roath

Cardiff

CF24 3AB

REGISTERED NUMBER:

06859139 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

14,951

26,812

14,952

26,813

CURRENT ASSETS

Stocks

37,000

41,700

Debtors

6

353,225

278,060

Cash at bank

237,780

177,081

628,005

496,841

CREDITORS

Amounts falling due within one year

7

105,374

85,494

NET CURRENT ASSETS

522,631

411,347

TOTAL ASSETS LESS CURRENT LIABILITIES

537,583

438,160

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

536,583

437,160

SHAREHOLDERS' FUNDS

537,583

438,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd July 2026 and were signed on its behalf by:

Mr M E J Cradock - Director

E Robson - Director

1.	STATUTORY INFORMATION

Synergy Dental Laboratory (2009) Ltd. 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.

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 comprises the value of goods and services delivered to customers in the accounting period under review and irrespective of when invoiced or payment received.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

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% straight line on cost

Stocks

Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

There are no material matters arising which prevent the financial statements being prepared on the basis of a going concern.

Government grants

Government grants are recognised over the period for which the grant is intended to compensate. Grants that are receivable as compensation for expenses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

640,000

AMORTISATION

At 1st November 2024

and 31st October 2025

639,999

NET BOOK VALUE

At 31st October 2025

1

At 31st October 2024

1

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Computer

leasehold

machinery

equipment

Totals

£

£

£

£

COST

At 1st November 2024

and 31st October 2025

1

161,716

1

161,718

DEPRECIATION

At 1st November 2024

-

134,906

-

134,906

Charge for year

-

11,861

-

11,861

At 31st October 2025

-

146,767

-

146,767

NET BOOK VALUE

At 31st October 2025

1

14,949

1

14,951

At 31st October 2024

1

26,810

1

26,812

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

133,850

98,060

Amounts owed by group undertakings

219,375

180,000

353,225

278,060

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,469

12,574

Taxation and social security

87,305

66,095

Other creditors

3,600

6,825

105,374

85,494

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Synergy Holdings (2025) Limited.