REGISTERED NUMBER: SC462639

DENTEC HILLINGTON LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

31,093

37,210

Tangible assets

5

204,422

228,419

235,515

265,629

CURRENT ASSETS

Stocks

510,328

632,473

Debtors

6

1,253,911

1,044,851

Cash at bank and in hand

87,270

288,893

1,851,509

1,966,217

CREDITORS

Amounts falling due within one year

7

1,738,522

1,811,124

NET CURRENT ASSETS

112,987

155,093

TOTAL ASSETS LESS CURRENT LIABILITIES

348,502

420,722

CREDITORS

Amounts falling due after more than one year

8

(247,989

)

(317,817

)

PROVISIONS FOR LIABILITIES

(44,250

)

(46,074

)

NET ASSETS

56,263

56,831

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

56,113

56,681

SHAREHOLDERS' FUNDS

56,263

56,831

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 March 2026 and were signed by:

W J Linton - Director

1.	STATUTORY INFORMATION

Dentec Hillington Ltd is a private company, limited by shares, registered in Scotland. The company's registered office is 12 Hunter Road, Rutherglen, Glasgow, G73 1LB.

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

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.

There were no material departures from that standard.

Turnover

Turnover represents the invoice value of goods sold and services rendered in the year, excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods and services have been passed to the buyer.

Judgements

The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements.

The director considers there are no such significant judgements.

Intangible fixed 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.

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 10% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like goodwill and plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and the fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Cash and cash equivalents includes cash in hand and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. 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.

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2024 - 64 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

61,167

AMORTISATION

At 1 November 2024

23,957

Charge for year

6,117

At 31 October 2025

30,074

NET BOOK VALUE

At 31 October 2025

31,093

At 31 October 2024

37,210

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

372,004

Additions

6,901

At 31 October 2025

378,905

DEPRECIATION

At 1 November 2024

143,585

Charge for year

30,898

At 31 October 2025

174,483

NET BOOK VALUE

At 31 October 2025

204,422

At 31 October 2024

228,419

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,179,794

964,584

Other debtors

74,117

80,267

1,253,911

1,044,851

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,199

51,145

Hire purchase contracts

11,808

23,418

Trade creditors

616,684

585,257

Taxation and social security

251,312

330,518

Other creditors

833,519

820,786

1,738,522

1,811,124

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

20,883

Hire purchase contracts

39,872

53,864

Other creditors

208,117

243,070

247,989

317,817

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

61,283

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

893,860

788,209

Hire purchase contracts

51,680

77,282

945,540

865,491

Hire purchase liabilities are secured over the assets to which they relate.

Other loans contain a factoring account, who hold a floating charge, which covers all the property or undertaking of the company.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed the director £8,514 (2024: £81). The loan is interest free, unsecured and repayable on demand.

11.	LEASING AGREEMENTS

At the balance sheet date, lease commitments totalled £1,029,553 (2024: £1,202,153).