Company Registration No. 11043251 (England and Wales)
AB Dental Ltd
Unaudited accounts
for the year ended 30 November 2025
AB Dental Ltd
Unaudited accounts
Contents
AB Dental Ltd
Company Information
for the year ended 30 November 2025
Company Number
11043251 (England and Wales)
Registered Office
London Dental Arts
1-3 London Road
London
London
SE23 3TW
England
Accountants
MCC Partners
1a Saddington Street
Gravesend
Kent
DA12 1ED
AB Dental Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
802,983
271,237
Cash at bank and in hand
396,460
485,506
Creditors: amounts falling due within one year
(297,867)
(410,263)
Net current assets
183,718
540,323
Total assets less current liabilities
986,701
811,560
Creditors: amounts falling due after more than one year
(162,353)
(192,349)
Provisions for liabilities
Deferred tax
(36,741)
(47,745)
Net assets
787,607
571,466
Called up share capital
125
125
Profit and loss account
787,482
571,341
Shareholders' funds
787,607
571,466
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 his 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 27 August 2026 and were signed on its behalf by
A Barfeie
Director
Company Registration No. 11043251
AB Dental Ltd
Notes to the Accounts
for the year ended 30 November 2025
AB Dental Ltd is a private company, limited by shares, registered in England and Wales, registration number 11043251. The registered office is London Dental Arts, 1-3 London Road, London, London, SE23 3TW, England.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight line
Motor vehicles
20% Straight line
Fixtures & fittings
10% Straight line
Computer equipment
25% Straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
AB Dental Ltd
Notes to the Accounts
for the year ended 30 November 2025
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 December 2024
-
107,837
118,561
211,674
11,477
449,549
Additions
619,872
-
-
-
-
619,872
Disposals
-
-
(58,561)
-
-
(58,561)
At 30 November 2025
619,872
107,837
60,000
211,674
11,477
1,010,860
At 1 December 2024
-
77,397
35,424
57,275
8,216
178,312
Charge for the year
5,968
17,777
12,000
15,440
1,804
52,989
On disposals
-
-
(23,424)
-
-
(23,424)
At 30 November 2025
5,968
95,174
24,000
72,715
10,020
207,877
At 30 November 2025
613,904
12,663
36,000
138,959
1,457
802,983
At 30 November 2024
-
30,440
83,137
154,399
3,261
271,237
Amounts falling due within one year
Amounts due from group undertakings etc.
80,761
447,580
Amounts falling due after more than one year
Accrued income and prepayments
-
17,500
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
23,959
30,522
Obligations under finance leases and hire purchase contracts
5,314
15,472
Trade creditors
3,520
38,237
Taxes and social security
106,182
97,651
Other creditors
3,003
26,268
Loans from directors
19,881
21,278
Deferred income
64,500
82,216
AB Dental Ltd
Notes to the Accounts
for the year ended 30 November 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
152,611
177,293
Obligations under finance leases and hire purchase contracts
9,742
15,056
8
Average number of employees
During the year the average number of employees was 11 (2024: 11).