Company Registration No. SC438797 (Scotland)
ET. Dent LTD
Unaudited accounts
for the year ended 30 November 2025
ET. Dent LTD
Unaudited accounts
Contents
ET. Dent LTD
Company Information
for the year ended 30 November 2025
Director
Dr. Evelina HADZHIEVA
Company Number
SC438797 (Scotland)
Registered Office
9 SUMBURGH CRESCENT
ABERDEEN
AB16 6WF
ET. Dent LTD
Statement of financial position
as at 30 November 2025
Cash at bank and in hand
308,939
269,759
Creditors: amounts falling due within one year
(99,445)
(89,621)
Net current assets
221,785
190,795
Net assets
221,785
190,795
Called up share capital
100
100
Profit and loss account
221,685
190,695
Shareholders' funds
221,785
190,795
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2026 and were signed on its behalf by
Dr. Evelina HADZHIEVA
Director
Company Registration No. SC438797
ET. Dent LTD
Notes to the Accounts
for the year ended 30 November 2025
ET. Dent LTD is a private company, limited by shares, registered in Scotland, registration number SC438797. The registered office is 9 SUMBURGH CRESCENT, ABERDEEN, AB16 6WF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Amounts falling due within one year
Trade debtors
12,291
10,657
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
19,411
16,337
Other creditors
41,034
40,284
Loans from directors
39,000
33,000
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).