REGISTERED NUMBER: SC422098 (Scotland)

Unaudited Financial Statements

for the Period 1 November 2024 to 5 December 2025

for

Morpho Advanced Dentistry&Aesthetics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M A Maxwell

Dr A B C Maxwell

REGISTERED OFFICE:

2 Westerton Road

Dullatur

Glasgow

G68 0FF

REGISTERED NUMBER:

SC422098 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

107,982

170,602

CURRENT ASSETS

Stocks

5

1,737

1,654

Debtors

6

43,340

17,618

Cash at bank and in hand

-

23,976

45,077

43,248

CREDITORS

Amounts falling due within one year

7

29,589

75,744

NET CURRENT ASSETS/(LIABILITIES)

15,488

(32,496

)

TOTAL ASSETS LESS CURRENT LIABILITIES

123,470

138,106

CREDITORS

Amounts falling due after more than one year

8

5,741

28,831

NET ASSETS

117,729

109,275

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

116,729

108,275

SHAREHOLDERS' FUNDS

117,729

109,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

Mrs M A Maxwell - Director

Dr A B C Maxwell - Director

1.	STATUTORY INFORMATION

Morpho Advanced Dentistry&Aesthetics Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

121,705

112,555

1,470

Disposals

-

-

-

At 5 December 2025

121,705

112,555

1,470

DEPRECIATION

At 1 November 2024

38,279

61,743

850

Charge for period

13,185

13,762

168

Eliminated on disposal

-

-

-

At 5 December 2025

51,464

75,505

1,018

NET BOOK VALUE

At 5 December 2025

70,241

37,050

452

At 31 October 2024

83,426

50,812

620

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

59,035

9,949

304,714

Disposals

(59,035

)

-

(59,035

)

At 5 December 2025

-

9,949

245,679

DEPRECIATION

At 1 November 2024

24,905

8,335

134,112

Charge for period

-

1,375

28,490

Eliminated on disposal

(24,905

)

-

(24,905

)

At 5 December 2025

-

9,710

137,697

NET BOOK VALUE

At 5 December 2025

-

239

107,982

At 31 October 2024

34,130

1,614

170,602

5.

STOCKS

5.12.25

31.10.24

£

£

Stocks

1,737

1,654

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.12.25

31.10.24

£

£

Directors' current accounts

8,615

-

Tax

-

5,414

Prepayments

34,725

12,204

43,340

17,618

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.12.25

31.10.24

£

£

Bank loans and overdrafts

-

8,333

Hire purchase contracts

6,263

20,286

Social security and other taxes

918

1,807

Net wages

5,200

-

Pension payable

-

482

Directors' current accounts

-

3,127

Accruals and deferred income

-

39,523

Accrued expenses

17,208

2,186

29,589

75,744

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.12.25

31.10.24

£

£

Hire purchase contracts

5,741

28,831

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

5.12.25

31.10.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 5 December 2025 and the year ended 31 October 2024:

5.12.25

31.10.24

£

£

Mrs M A Maxwell and Dr A B C Maxwell

Balance outstanding at start of period

(3,127

)

(7,209

)

Amounts advanced

84,301

25,294

Amounts repaid

(72,559

)

(21,212

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

8,615

(3,127

)