REGISTERED NUMBER: SC341150 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DENTMASTER SCOTLAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr James McShane

SECRETARY:

Mr Thomas Millar Haddow Feely

REGISTERED OFFICE:

165 Main Street

Wishaw

Lanarkshire

ML2 7AU

REGISTERED NUMBER:

SC341150 (Scotland)

ACCOUNTANTS:

Feely & Company, Chartered Accountants

165 Main Street

Wishaw

Lanarkshire

ML2 7AU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

35,709

17,113

35,709

17,113

CURRENT ASSETS

Debtors

6

27,572

32,482

Cash at bank

34,800

50,597

62,372

83,079

CREDITORS

Amounts falling due within one year

7

36,569

44,854

NET CURRENT ASSETS

25,803

38,225

TOTAL ASSETS LESS CURRENT LIABILITIES

61,512

55,338

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

61,412

55,238

SHAREHOLDERS' FUNDS

61,512

55,338

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

Mr James McShane - Director

1.	STATUTORY INFORMATION

Dentmaster Scotland Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover represents net sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery etc

-

25% on reducing balance

At each balance sheet date, the company reviews the carrying amount of the 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.

Basic financial instruments

Basic financial instruments, including short term trade and other debtors due to be settled within one year, are accounted for at their transaction price. Trade and other debtors are reviewed for impairment (e.g. bad debts) at the end of each accounting period.

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.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

30,000

AMORTISATION

At 1 December 2024

and 30 November 2025

30,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

42,799

Additions

30,500

At 30 November 2025

73,299

DEPRECIATION

At 1 December 2024

25,686

Charge for year

11,904

At 30 November 2025

37,590

NET BOOK VALUE

At 30 November 2025

35,709

At 30 November 2024

17,113

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

27,572

32,482

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,432

7,679

Trade creditors

1,155

1,738

Taxation and social security

31,985

33,607

Other creditors

1,997

1,830

36,569

44,854