REGISTERED NUMBER: SC830183 (Scotland)

Unaudited Financial Statements

for the Period 27 November 2024 to 30 November 2025

for

Wallthom Whitebox Orthodontic

Laboratory Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Moore

RW Thompson

W Wallace

REGISTERED OFFICE:

44 Speirs Wharf

Unit 2a

Glasgow

G4 9TH

REGISTERED NUMBER:

SC830183 (Scotland)

ACCOUNTANTS:

Greg Hannah Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

FIXED ASSETS

Tangible assets

5

10,256

CURRENT ASSETS

Stocks

5,219

Debtors

6

37,351

Cash at bank and in hand

24,845

67,415

CREDITORS

Amounts falling due within one year

7

67,692

NET CURRENT LIABILITIES

(277

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,979

PROVISIONS FOR LIABILITIES

2,564

NET ASSETS

7,415

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

7,315

7,415

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

J Moore - Director

1.	STATUTORY INFORMATION

Wallthom Whitebox Orthodontic Laboratory 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.

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

2.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from dental products supplied by the company.

Turnover is measured at the fair value of the dental product supplied, net of discounts and is recognised at the point that the company obtains the right to consideration.

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 cost and 15% on cost

Tangible fixed assets held for the companies own use are stated at cost less accumulated depreciation and accumulated impairment loss.

At each balance sheet date, the company reviews the carrying amounts of its 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. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Expenditure of £250 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the profit and loss account in the period it is incurred.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

11,441

At 30 November 2025

11,441

DEPRECIATION

Charge for period

1,185

At 30 November 2025

1,185

NET BOOK VALUE

At 30 November 2025

10,256

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

37,351

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

2,155

Taxation and social security

20,639

Other creditors

44,898

67,692

8.	RELATED PARTY DISCLOSURES

WR Thompson

Director

During the year, the company was advanced £453 by the director. The balance due to the director at the period end was £453. There were no fixed repayment terms and no interest was charged.

W Wallace

Director

During the year, the company was advanced £2,624 by the director. The balance due to the director at the period end was £2,624. There were no fixed repayment terms and no interest was charged.

Oralcare Direct Ltd

A company which holds a controlling interest in the company.

At the period end, the balance due to Oralcare Direct Ltd was £28,463. There were no fixed repayment terms and no interest was charged.

During the period, Wallthom Whitebox Orthodontic Lab Ltd invoiced Oralcare Direct Ltd £11,349 for goods sold. These transactions were completed at market value.