12446622falseof the provision of orthodontic and oral health services2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-11-30http://www.companieshouse.gov.uk/cd:Director12024-12-012025-11-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-11-30http://www.companieshouse.gov.uk/cd:Director22024-12-012025-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-12-012025-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2025-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-12-012025-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-11-30http://www.companieshouse.gov.uk/2024-12-012025-11-30http://www.companieshouse.gov.uk/2024-11-30http://www.companieshouse.gov.uk/cd:FRS1022024-12-012025-11-30http://www.companieshouse.gov.uk/2025-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-12-012025-11-30http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-12-012025-11-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 12446622
Cowbridge Orthodontics Limited
ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
Prepared By:
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU
Cowbridge Orthodontics Limited
ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
DIRECTORS
Thomas Justin Evans
Clare Ellen Evans
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU
COMPANY DETAILS
registered in EW, registered number 12446622
ACCOUNTANTS
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU
Cowbridge Orthodontics Limited
ACCOUNTS
FOR THEYEARENDED30/11/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Cowbridge Orthodontics Limited
BALANCE SHEET AT 30/11/2025
20252024
Notes££
FIXED ASSETS
Intangible assets344,46554,928
Tangible assets4218,138258,330
262,603313,258
CURRENT ASSETS
Stock692602
Debtors626,32217,965
Cash at bank and in hand234,28028,516
261,29447,083
CREDITORS: Amounts falling due within one year746,20263,621
NET CURRENT ASSETS / (LIABILITIES)215,092(16,538)
TOTAL ASSETS LESS CURRENT LIABILITIES477,695296,720
PROVISIONS FOR LIABILITIES AND CHARGES884,45594,490
NET ASSETS393,240202,230
CAPITAL AND RESERVES
Called up share capital911
Profit and loss account393,239202,229
SHAREHOLDERS' FUNDS393,240202,230
For the year ending 30/11/2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/08/2026 and signed on their behalf by
.............................
Thomas Justin Evans
Director
Cowbridge Orthodontics Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Fixtures and Fittings 6%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
Cowbridge Orthodontics Limited
2. EMPLOYEES
20252024
No.No.
Average number of employees33
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/12/2024104,626104,626
At 30/11/2025104,626104,626
Depreciation
At 01/12/202449,69849,698
For the year10,46310,463
At 30/11/202560,16160,161
Net Book Amounts
At 30/11/202544,46544,465
At 30/11/202454,92854,928
4. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsTotal
£££
Cost
At 01/12/2024437,32779,991517,318
Additions15,307-15,307
At 30/11/2025452,63479,991532,625
Depreciation
At 01/12/2024247,20111,787258,988
For the year51,4054,09455,499
At 30/11/2025298,60615,881314,487
Net Book Amounts
At 30/11/2025154,02864,110218,138
At 30/11/2024190,12668,204258,330
Cowbridge Orthodontics Limited
5. STOCK 20252024
££
Stock comprises:
Stock692602
692602
6. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors21,85717,965
Amounts due from group companies4,465-
26,32217,965
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax3874,742
PAYE control11,334-
Directors current account-53
Trade creditors34,48127,653
Amounts due to group companies-31,173
46,20263,621
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation84,45594,490
84,45594,490
Cowbridge Orthodontics Limited
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
10. CONTROLLING PARTY
Are the directors and shareholders of the company.