Floss Dental Limited - Filleted accounts

Registered number

11097119

Floss Dental Limited

Filleted Accounts

31 December 2025

Floss Dental Limited
Registered number:		11097119
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		19,081			28,621
Tangible assets	4		443,727			476,059
			462,808			504,680

Current assets
Debtors	6	9,393			9,624
Cash at bank and in hand		90,382			46,584
		99,775			56,208

Creditors: amounts falling due within one year	7	(84,741)			(59,211)

Net current assets/(liabilities)			15,034			(3,003)

Total assets less current liabilities			477,842			501,677

Creditors: amounts falling due after more than one year	8		(365,613)			(405,298)



Net assets			112,229			96,379

Capital and reserves
Called up share capital			100			100
Profit and loss account			112,129			96,279

Shareholder's funds			112,229			96,379

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr Diana Ferati-Pllana
Director
Approved by the board on 14 September 2026

Floss Dental Limited
Notes to the Accounts
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
	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	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:

	Plant and machinery			25% on cost
	Computer equipment			33% on cost
	Goodwill			Over 10 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Share capital
	Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

	Dividends
	Dividend distribution to the company's shareholdets is recognised as a liability in the financial satement in the reporting period in which the dividends are declared.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		6


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							95,403
	At 31 December 2025							95,403

	Amortisation
	At 1 January 2025							66,782
	Provided during the year							9,540
	At 31 December 2025							76,322

	Net book value
	At 31 December 2025							19,081
	At 31 December 2024							28,621

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Computer equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	408,974		148,400		2,000		559,374
	At 31 December 2025	408,974		148,400		2,000		559,374

	Depreciation
	At 1 January 2025	6,000		75,315		2,000		83,315
	Charge for the year	2,000		30,332		-		32,332
	At 31 December 2025	8,000		105,647		2,000		115,647

	Net book value
	At 31 December 2025	400,974		42,753		-		443,727
	At 31 December 2024	402,974		73,085		-		476,059


5	Investments
Investment
Property
£
	Cost

	At 31 December 2025							-


6	Debtors					2025		2024
£							£

	Trade debtors					9,393		9,624


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					9,356		17,403
	Pension payable					105		-
	Accruals					1,590		1,400
	Taxation and social security costs					24,929		2,453
	Director's current account					48,761		37,955
						84,741		59,211


8	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					365,613		405,298


9	Other information

	Floss Dental Limited is a private company limited by shares and incorporated in England. Its registered office is:
	14 Wantage Road Wantage Road
	Northampton
	NN1 4TH