SIRONA MEDICAL LTD


Directors	Mark Burrell
	Natasha Sullivan


Registered Address	Weston House Allen House Business Centre
	The Maltings,Station Road
	Sawbridgeworth
	CM21 9FP


Registered Number	09754430 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		70,767		111,432
			70,767		111,432
Current assets
Debtors	4	1,585,224		1,851,720
Cash at bank and on hand		43,976		-
		1,629,200		1,851,720
Creditors amounts falling due within one year	5	(1,780,962)		(2,265,516)
Net current assets (liabilities)			(151,762)		(413,796)
Total assets less current liabilities			(80,995)		(302,364)
Creditors amounts falling due after one year	6		(149,900)		-
Net assets			(230,895)		(302,364)
Capital and reserves
Called up share capital			400		300
Profit and loss account			(231,295)		(302,664)
Shareholders' funds			(230,895)		(302,364)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 25 August 2026, and are signed on its behalf by:

Mark Burrell
Director
Registered Company No. 09754430

SIRONA MEDICAL LTD

Notes to the Financial Statements
for the year ended 31 December 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 policy
	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 rendering of services. 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.

Turnover policy

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 rendering of services. 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.

	Defined contribution pension plan
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	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:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	7
Vehicles	20	-
Office Equipment	-	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		22

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	176,416	29,268	4,272	209,956
Disposals	(37,291)	-	-	(37,291)
Transfers	-	-	1,274	1,274
At 31 December 25	139,125	29,268	5,546	173,939
Depreciation and impairment
At 01 January 25	80,837	14,892	2,795	98,524
Charge for year	22,887	3,035	537	26,459
On disposals	(23,085)	-	-	(23,085)
Other adjustments	-	-	1,274	1,274
At 31 December 25	80,639	17,927	4,606	103,172
Net book value
At 31 December 25	58,486	11,341	940	70,767
At 31 December 24	95,579	14,376	1,477	111,432

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	679,958	959,618
Other debtors	847,514	833,967
Prepayments and accrued income	2,578	2,961
Deferred tax asset, debtors	55,174	55,174
Total	1,585,224	1,851,720

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	293,929	174,950
Bank borrowings and overdrafts	802,572	1,145,711
Taxation and social security	275,136	572,073
Other creditors	364,824	355,383
Accrued liabilities and deferred income	44,501	17,399
Total	1,780,962	2,265,516

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	149,900	-
Total	149,900	-