The Eyemouth Dental Practice Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the director on the preparation of the unaudited statutory accounts of The Eyemouth Dental Practice Ltd for the year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Eyemouth Dental Practice Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of The Eyemouth Dental Practice Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Eyemouth Dental Practice Ltd and state those matters that we have agreed to state to the director of The Eyemouth Dental Practice Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Eyemouth Dental Practice Ltd and its director as a body for our work or for this report.

It is your duty to ensure that The Eyemouth Dental Practice Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Eyemouth Dental Practice Ltd . You consider that The Eyemouth Dental Practice Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Eyemouth Dental Practice Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30 July 2026

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The Eyemouth Dental Practice Ltd

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: SC691532

		31 July 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,467		38,667
Tangible Assets	5		31,927		25,479

			47,394		64,146
CURRENT ASSETS
Stocks	6	4,387		2,610
Debtors	7	45,457		34,697
Cash at bank and in hand		24,898		2,803

		74,742		40,110
Creditors: Amounts Falling Due Within One Year	8	(114,017 )		(90,234 )

NET CURRENT ASSETS (LIABILITIES)			(39,275 )		(50,124 )

TOTAL ASSETS LESS CURRENT LIABILITIES			8,119		14,022

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,982 )		(6,369 )

NET ASSETS			137		7,653

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			37		7,553

SHAREHOLDERS' FUNDS			137		7,653

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The Eyemouth Dental Practice Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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.

The financial statements were approved by the board of directors on 30 July 2026 and were signed on its behalf by:

Mr C Barrowman

Director

The notes on pages 4 to 8 form part of these financial statements.

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The Eyemouth Dental Practice Ltd

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

The Eyemouth Dental Practice Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC691532 . The registered office is Old Telephone Exchange, Upper Houndlaw, Eyemouth, Berwickshire, TD14 5BU.

The presentation currency of the financial statements is the Pound Sterling (£).

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. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.

2.5. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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	25% reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.6. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.7. 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.

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The Eyemouth Dental Practice Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.8. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.9. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.10. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

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The Eyemouth Dental Practice Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	116,000

As at 31 July 2025	116,000

Amortisation
As at 1 August 2024	77,333
Provided during the period	23,200

As at 31 July 2025	100,533

Net Book Value
As at 31 July 2025	15,467

As at 1 August 2024	38,667

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	15,612	17,101	4,029	36,742
Additions	15,360	350	-	15,710

As at 31 July 2025	30,972	17,451	4,029	52,452

Depreciation
As at 1 August 2024	325	7,871	3,067	11,263
Provided during the period	4,223	4,103	936	9,262

As at 31 July 2025	4,548	11,974	4,003	20,525

Net Book Value
As at 31 July 2025	26,424	5,477	26	31,927

As at 1 August 2024	15,287	9,230	962	25,479

6. Stocks

	31 July 2025	31 July 2024
	£	£
Stock	4,387	2,610

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The Eyemouth Dental Practice Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Debtors

	31 July 2025	31 July 2024
	£	£
Due within one year
Trade debtors	3,419	3,960
Prepayments and accrued income	42,038	26,288
Amounts owed by group undertakings	-	4,449

	45,457	34,697

8. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	£	£
Trade creditors	15,861	11,207
Bank loans and overdrafts	33,333	-
Corporation tax	-	35,839
Other taxes and social security	-	7,012
Other creditors	61,077	33,209
Accruals and deferred income	2,120	2,967
Amounts owed to group undertakings	1,626	-

	114,017	90,234

9. Secured Creditors

At the year end, a floating charge over all property or undertaking of the company was in place in favour of Barclay's Security Trustee Limited.

Of the creditors the following amounts are secured.

	31 July 2025		31 July 2024
	£		£
Bank loans and overdrafts	33,333		-

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 August 2024	6,369	6,369
Deferred taxation	1,612	1,612

Balance at 31 July 2025	7,981	7,981

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The Eyemouth Dental Practice Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 July 2025	31 July 2024
	£	£
Not later than one year	24,009	23,092
Later than one year and not later than five years	26,045	12,554

	50,054	35,646

12. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Infinityblu Ventures Limited.

13. Comparative Information for Prior Period

Prior year comparative figures cover a period of four months, as the financial year was shortened to align with the year-end of other group companies. As a result, these financial figures are not directly comparable with the current year's figures, which cover a full twelve month period.

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