BLUEROCK DENT LIMITED


Director	BHIRTH, Gurvinder Singh


Registered Address	Sandpiper Beach Road
	Carlyon Bay
	St. Austell
	PL25 3PL


Registered Number	13760505 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		26,194		30,327
			26,194		30,327
Current assets
Debtors	4	32,593		44,772
Cash at bank and on hand		205,190		151,920
		237,783		196,692
Creditors amounts falling due within one year	5	(51,376)		(48,497)
Net current assets (liabilities)			186,407		148,195
Total assets less current liabilities			212,601		178,522
Provisions for liabilities	7		(6,548)		(7,582)
Net assets			206,053		170,940
Capital and reserves
Called up share capital			100		100
Profit and loss account			205,953		170,840
Shareholders' funds			206,053		170,940

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 June 2026, and are signed on its behalf by:

BHIRTH, Gurvinder Singh
Director
Registered Company No. 13760505

BLUEROCK DENT LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Basis of preparation
	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 policy
	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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


		Straight line (years)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 December 24	5,258	46,531	-	51,789
Additions	1,222	-	2,637	3,859
At 30 November 25	6,480	46,531	2,637	55,648
Depreciation and impairment
At 01 December 24	3,286	18,176	-	21,462
Charge for year	518	7,089	385	7,992
At 30 November 25	3,804	25,265	385	29,454
Net book value
At 30 November 25	2,676	21,266	2,252	26,194
At 30 November 24	1,972	28,355	-	30,327

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	13,907	27,813
Prepayments and accrued income	18,686	16,959
Total	32,593	44,772

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	16,627	21,047
Bank borrowings and overdrafts	2,570	854
Taxation and social security	23,124	18,041
Finance lease and HP contracts	7,555	7,555
Accrued liabilities and deferred income	1,500	1,000
Total	51,376	48,497

6.	Creditors: amounts due after one year

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	6,548	7,582
Total	6,548	7,582