Duke Street Dental Surgery Limited

Registered number

NI604412

Report and Accounts

30 November 2025

Duke Street Dental Surgery Limited
Registered number:		NI604412
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		33,369			9,857

Current assets
Stocks		20,000			20,650
Cash at bank and in hand		64,087			97,852
		84,087			118,502

Creditors: amounts falling due within one year	5	(27,824)			(28,526)

Net current assets			56,263			89,976

Net assets			89,632			99,833

Capital and reserves
Called up share capital			2			2
Profit and loss account			89,630			99,831

Shareholders' funds			89,632			99,833

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Peter Linden
Director
Approved by the board on 26 August 2026

Duke Street Dental Surgery Limited
Notes to the Accounts
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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		13		10


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 December 2024				120,000
	At 30 November 2025				120,000

	Amortisation
	At 1 December 2024				120,000
	At 30 November 2025				120,000

	Net book value
	At 30 November 2025				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
	Cost
	At 1 December 2024				113,084
	Additions				25,484
	At 30 November 2025				138,568

	Depreciation
	At 1 December 2024				103,227
	Charge for the year				1,972
	At 30 November 2025				105,199

	Net book value
	At 30 November 2025				33,369
	At 30 November 2024				9,857

5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		1,063		1,449
	Trade creditors		6,259		7,193
	Other taxes and social security costs		3,033		2,846
	Other creditors		17,469		17,038
			27,824		28,526


6	Other information

	Duke Street Dental Surgery Limited is a private company limited by shares and incorporated in N.Ireland. Its registered office is:
	3 Duke Street
	Warrenpoint
	Newry
	Down
	BT34 3JY