REGISTERED NUMBER: 06579204 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

MURRAY DENTAL LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

G A V Murray BDS

SECRETARY:

A J E Bradley LLB

REGISTERED OFFICE:

282 Daventry Road

Cheylesmore

Coventry

CV3 5HL

REGISTERED NUMBER:

06579204 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Intangible assets

4

589,360

707,233

Tangible assets

5

80,985

48,740

670,345

755,973

CURRENT ASSETS

Stocks and treatments in

progress

39,684

28,200

Debtors

6

231,300

239,568

Cash at bank and in hand

339,057

406,542

610,041

674,310

CREDITORS

Amounts falling due within one year

7

124,415

154,988

NET CURRENT ASSETS

485,626

519,322

TOTAL ASSETS LESS CURRENT LIABILITIES

1,155,971

1,275,295

PROVISIONS FOR LIABILITIES

18,009

9,500

NET ASSETS

1,137,962

1,265,795

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,137,862

1,265,695

SHAREHOLDERS' FUNDS

1,137,962

1,265,795

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 director acknowledges his 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 director and authorised for issue on 27 July 2026 and were signed by:

G A V Murray BDS - Director

1.	STATUTORY INFORMATION

Murray Dental 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.

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.

Fees rendered

Fees rendered relate to treatments billed to patients during the course of an accounting period and are not subject to Value Added Tax.

Goodwill

Goodwill purchased in respect of general practice dentistry is amortised evenly over its estimated useful life of five years.

Goodwill purchased in respect of implantology is amortised evenly over ten years commencing from 2022.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Surgery equipment

-

Straight line over 5 years

Practice fixtures & fittings

-

Straight line over 5 years

Stocks and treatments in progress

Stocks and treatments in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete or slow moving items of stock and any foreseable reduction that may be agreed in respect of the usual cost of treatment. Cost includes all direct expenditures incurred at an accounting date plus an appropriate proportion of fixed and variable overheads.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

1,855,553

AMORTISATION

At 1 May 2025

1,148,320

Charge for year

117,873

At 30 April 2026

1,266,193

NET BOOK VALUE

At 30 April 2026

589,360

At 30 April 2025

707,233

5.	TANGIBLE FIXED ASSETS

Improvements

Practice

to

Surgery

fixtures

Motor

property

equipment

& fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2025

17,900

307,571

103,140

-

428,611

Additions

-

-

-

65,379

65,379

At 30 April 2026

17,900

307,571

103,140

65,379

493,990

DEPRECIATION

At 1 May 2025

7,160

269,571

103,140

-

379,871

Charge for year

1,790

14,999

-

16,345

33,134

At 30 April 2026

8,950

284,570

103,140

16,345

413,005

NET BOOK VALUE

At 30 April 2026

8,950

23,001

-

49,034

80,985

At 30 April 2025

10,740

38,000

-

-

48,740

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Practice debtors

30,561

38,067

Other debtors

200,739

201,501

231,300

239,568

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Practice creditors

61,374

60,065

Taxation and social security

50,088

82,841

Other creditors

12,953

12,082

124,415

154,988

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the director’s current account was overdrawn, the maximum amount £12,052 (2025 £8,686) and the year end balance was £6,407 (2025 £8,686). This has subsequently cleared.

9.	RELATED PARTY DISCLOSURES

At 30 April 2026 debtors includes loans made by the company to Daventry Road Implantology Limited a company which G A V Murray BDS, is sole shareholder and director of £191,732 (2025 £191,732).

Rental liability

The company paid rent to the director, G A V Murray BDS, during the year of £21,500 (2025 £21,500) in respect of a formal lease relating to the use of the surgery premises privately owned by Dr Murray.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G A V Murray BDS.