REGISTERED NUMBER: 07074731 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

S & L COX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S R Gibson-Sexton

Mrs A L Gibson-Sexton

REGISTERED OFFICE:

Cheribourne House

45A Station Road

Willington

Bedford

Bedfordshire

MK44 3QL

REGISTERED NUMBER:

07074731 (England and Wales)

ACCOUNTANTS:

Baker Noel

Cheribourne House

45A Station Road

Willington

Bedford

Bedfordshire

MK44 3QL

FIXED ASSETS

Intangible assets

4

56,000

70,000

Tangible assets

5

43,672

25,470

99,672

95,470

CURRENT ASSETS

Stocks

4,536

2,940

Debtors

6

75,192

146,707

Cash in hand

18

71

79,746

149,718

CREDITORS

Amounts falling due within one year

7

135,390

118,425

NET CURRENT (LIABILITIES)/ASSETS

(55,644

)

31,293

TOTAL ASSETS LESS CURRENT LIABILITIES

44,028

126,763

CREDITORS

Amounts falling due after more than one year

8

(29,385

)

(32,222

)

PROVISIONS FOR LIABILITIES

(9,612

)

(5,781

)

NET ASSETS

5,031

88,760

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

5,029

88,758

SHAREHOLDERS' FUNDS

5,031

88,760

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 28th August 2026 and were signed on its behalf by:

S R Gibson-Sexton - Director

1.	STATUTORY INFORMATION

S & L Cox Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents amounts chargeable in respect of the dental services to customers.

Goodwill

Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance and 10% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

280,000

AMORTISATION

At 1st December 2024

210,000

Charge for year

14,000

At 30th November 2025

224,000

NET BOOK VALUE

At 30th November 2025

56,000

At 30th November 2024

70,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st December 2024

203,450

51,213

254,663

Additions

21,600

2,176

23,776

At 30th November 2025

225,050

53,389

278,439

DEPRECIATION

At 1st December 2024

180,276

48,917

229,193

Charge for year

4,909

665

5,574

At 30th November 2025

185,185

49,582

234,767

NET BOOK VALUE

At 30th November 2025

39,865

3,807

43,672

At 30th November 2024

23,174

2,296

25,470

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

2,883

1,786

Amounts owed by group undertakings

68,917

141,418

Other debtors

3,392

3,503

75,192

146,707

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

16,760

12,757

Hire purchase contracts

7,200

970

Trade creditors

20,551

21,405

Taxation and social security

40,199

29,566

Other creditors

50,680

53,727

135,390

118,425

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans

7,296

10,000

Hire purchase contracts

13,200

-

Other creditors

8,889

22,222

29,385

32,222

9.	SECURED DEBTS

The following secured debts are included within creditors:

30/11/25

30/11/24

£

£

Hire purchase contracts

20,400

970

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr and Mrs Gibson Sexton.