Company Registration No. 10548377 (England and Wales)
Vsp Dental Limited
Unaudited accounts
for the year ended 31 December 2025
Vsp Dental Limited
Unaudited accounts
Contents
Vsp Dental Limited
Company Information
for the year ended 31 December 2025
Company Number
10548377 (England and Wales)
Registered Office
Atlantic Business Centre
Atlantic Street
Broadheath
Altrincham
Cheshire
WA14 5NQ
England
Vsp Dental Limited
Statement of financial position
as at 31 December 2025
Intangible assets
453,583
544,300
Tangible assets
1,020,744
1,054,897
Cash at bank and in hand
76,071
117,181
Creditors: amounts falling due within one year
(203,440)
(1,571,180)
Net current assets/(liabilities)
7,954
(1,444,647)
Total assets less current liabilities
1,482,281
154,550
Creditors: amounts falling due after more than one year
(1,478,596)
(72,676)
Called up share capital
100
100
Profit and loss account
3,585
81,774
Shareholders' funds
3,685
81,874
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 September 2026 and were signed on its behalf by
Vishal Patel
Director
Company Registration No. 10548377
Vsp Dental Limited
Notes to the Accounts
for the year ended 31 December 2025
Vsp Dental Limited is a private company, limited by shares, registered in England and Wales, registration number 10548377. The registered office is Atlantic Business Centre, Atlantic Street, Broadheath, Altrincham, Cheshire, WA14 5NQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Fixtures & fittings
25% reducing balance
Computer equipment
20% straight line
Other tangible fixed assets
10% reducing balance
Vsp Dental Limited
Notes to the Accounts
for the year ended 31 December 2025
Goodwill is stated at cost less accumulated amortisation and impairment losses. It is amortised on a straight-line basis over its estimated useful life of ten years.
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Intangible fixed assets
Goodwill
At 31 December 2025
907,167
Charge for the year
90,717
At 31 December 2025
453,584
At 31 December 2025
453,583
At 31 December 2024
544,300
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 January 2025
976,937
238,043
749
19,443
4,438
1,239,610
Additions
889
7,661
-
11,000
1,607
21,157
At 31 December 2025
977,826
245,704
749
30,443
6,045
1,260,767
At 1 January 2025
91,859
83,369
-
9,319
166
184,713
Charge for the year
19,551
30,204
-
4,614
941
55,310
At 31 December 2025
111,410
113,573
-
13,933
1,107
240,023
At 31 December 2025
866,416
132,131
749
16,510
4,938
1,020,744
At 31 December 2024
885,078
154,674
749
10,124
4,272
1,054,897
Amounts falling due within one year
Accrued income and prepayments
13,808
5,864
Other debtors
121,515
3,488
Vsp Dental Limited
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
18,250
1,423,457
Obligations under finance leases and hire purchase contracts
32,839
31,265
Trade creditors
53,790
37,444
Taxes and social security
79,061
70,549
Other creditors
16,800
2,039
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Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
43,338
72,676
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Average number of employees
During the year the average number of employees was 11 (2024: 11).