REGISTERED NUMBER: SC430716 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Birchview Dental Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Cobban

SECRETARY:

Mrs G Cobban

REGISTERED OFFICE:

12 Edgemoor Park

Balloch

Inverness

IV2 7RB

REGISTERED NUMBER:

SC430716 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

126,599

79,589

126,599

79,589

CURRENT ASSETS

Stocks

6

11,025

10,500

Debtors

7

297,952

116,510

Cash at bank

74,555

128,016

383,532

255,026

CREDITORS

Amounts falling due within one year

8

150,226

148,473

NET CURRENT ASSETS

233,306

106,553

TOTAL ASSETS LESS CURRENT LIABILITIES

359,905

186,142

CREDITORS

Amounts falling due after more than one year

9

(343,715

)

(168,113

)

PROVISIONS FOR LIABILITIES

(16,167

)

(18,007

)

NET ASSETS

23

22

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

21

20

23

22

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9 June 2026 and were signed by:

A Cobban - Director

1.	STATUTORY INFORMATION

Birchview Dental Care Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of seven years.

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

-

15% 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 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 16 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

417,080

AMORTISATION

At 1 January 2025

and 31 December 2025

417,080

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

198,017

781

-

-

198,798

Additions

721

4,155

72,700

1,128

78,704

At 31 December 2025

198,738

4,936

72,700

1,128

277,502

DEPRECIATION

At 1 January 2025

119,014

195

-

-

119,209

Charge for year

11,958

1,185

18,175

376

31,694

At 31 December 2025

130,972

1,380

18,175

376

150,903

NET BOOK VALUE

At 31 December 2025

67,766

3,556

54,525

752

126,599

At 31 December 2024

79,003

586

-

-

79,589

6.

STOCKS

31.12.25

31.12.24

£

£

Stocks

11,025

10,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

27,519

30,851

Amounts owed by group undertakings

267,351

81,346

Other debtors

3,082

4,313

297,952

116,510

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

66,989

39,691

Hire purchase contracts

11,660

6,866

Trade creditors

20,843

22,948

Taxation and social security

46,319

71,455

Other creditors

4,415

7,513

150,226

148,473

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

294,234

165,630

Hire purchase contracts

49,481

2,483

343,715

168,113

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

A Cobban

Balance outstanding at start of year

-

-

Amounts advanced

86,134

85,740

Amounts repaid

(86,134

)

(85,740

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-