West Calder Dental Care Ltd

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

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.

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).

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

Registered Number: SC413310
Scotland
WEST CALDER DENTAL CARE LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025