4A DENTAL SURGERY LTD


Director	Dr John Booth


Company Secretary	Mrs Keely Booth


Registered Address	Fulford Lodge
	1 Heslington Lane
	York
	YO10 4HW


Registered Number	06956169 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		92,050		92,050
Tangible assets	4		21,623		18,651
			113,673		110,701
Current assets
Stocks	5	1,780		1,780
Debtors	6	21,063		41,698
Cash at bank and on hand		50,429		50,654
		73,272		94,132
Creditors amounts falling due within one year	7	(61,159)		(98,565)
Net current assets (liabilities)			12,113		(4,433)
Total assets less current liabilities			125,786		106,268
Creditors amounts falling due after one year	8		-		(7,538)
Net assets			125,786		98,730
Capital and reserves
Called up share capital			2		2
Profit and loss account			125,784		98,728
Shareholders' funds			125,786		98,730

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 July 2026, and are signed on its behalf by:

Dr John Booth
Director
Registered Company No. 06956169

4A DENTAL SURGERY LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Plant and machinery	15
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. 

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	8		9

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	263,000	263,000
At 31 March 26	263,000	263,000
Amortisation and impairment
At 01 April 25	170,950	170,950
At 31 March 26	170,950	170,950
Net book value
At 31 March 26	92,050	92,050
At 31 March 25	92,050	92,050

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 25	24,825	24,376	49,201
Additions	7,178	799	7,977
Disposals	-	(1,458)	(1,458)
At 31 March 26	32,003	23,717	55,720
Depreciation and impairment
At 01 April 25	13,131	17,419	30,550
Charge for year	2,831	1,860	4,691
On disposals	-	(1,144)	(1,144)
At 31 March 26	15,962	18,135	34,097
Net book value
At 31 March 26	16,041	5,582	21,623
At 31 March 25	11,694	6,957	18,651

5.	Stocks

	2026	2025
	£	£
Raw materials and consumables	1,780	1,780
Total	1,780	1,780

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,056	506
Other debtors	18,519	39,849
Prepayments and accrued income	1,488	1,343
Total	21,063	41,698

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	14,890	20,428
Bank borrowings and overdrafts	7,517	10,000
Taxation and social security	30,964	64,164
Other creditors	-	905
Accrued liabilities and deferred income	7,788	3,068
Total	61,159	98,565

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	7,538
Total	-	7,538

9.	Related party transactions
	During the year the company operated a director's loan. This balance is shown within other debtors. Interest was charged on the loan balance on a monthly basis at the UK market rate. At the year end the balance of this account was an overdrawn amount of -£14,016 (2025: -£39,849). The director has confirmed that the outstanding balance will be repaid back into the company within 9 months. This loan is repayable upon demand.

Related party transactions

During the year the company operated a director's loan. This balance is shown within other debtors. Interest was charged on the loan balance on a monthly basis at the UK market rate. At the year end the balance of this account was an overdrawn amount of -£14,016 (2025: -£39,849). 

The director has confirmed that the outstanding balance will be repaid back into the company within 9 months. 

This loan is repayable upon demand.