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Registered Number: SC413310
Scotland
WEST CALDER DENTAL CARE LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

West Calder Dental Care Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 283,974 |  | 304,501
|  | 283,974 |  | 304,501
Current assets |  |  |
Stocks |  | 5,820 |  | 5,560
Debtors |  | 69,871 |  | 77,234
Cash at bank and in hand |  | 205,600 |  | 123,108
|  | 281,291 |  | 205,902
Creditors: amount falling due within one year |  | (125,152) |  | (86,566)
Net current assets |  | 156,139 |  | 119,336
Total assets less current liabilities |  | 440,113 |  | 423,837
Creditors: amount falling due after more than one year |  | 0 |  | (10,661)
Net assets |  | 440,113 |  | 413,176
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 440,112 |  | 413,175
Shareholders' funds |  | 440,113 |  | 413,176
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 06 August 2026 and were signed by:
------------------------------- Paul Roberts Director
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West Calder Dental Care Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information West Calder Dental Care Ltd is a private company, limited by shares, registered in Scotland, registration number SC413310, registration address 1 East End, West Calder, EH55 8AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 12 (2024 : 12).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 137,867 |  | 415,331 |  | 52,390 |  | 605,588
Additions | 15,353 |  | - |  | - |  | 15,353
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 153,220 |  | 415,331 |  | 52,390 |  | 620,941
Depreciation
At 01 January 2025 | 27,877 |  | 265,854 |  | 7,356 |  | 301,087
Charge for year | 2,200 |  | 22,421 |  | 11,259 |  | 35,880
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 30,077 |  | 288,275 |  | 18,615 |  | 336,967
Net book values
Closing balance as at 31 December 2025 | 123,143 |  | 127,056 |  | 33,775 |  | 283,974
Opening balance as at 01 January 2025 | 109,990 |  | 149,477 |  | 45,034 |  | 304,501
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