REGISTERED NUMBER: 12288794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

INCIDENTAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J O'Connor

S J Pearey

REGISTERED OFFICE:

Studio 4

Sinclair Court Darrell Street

Brunswick Village

Newcastle Upon Tyne

NE13 7DS

REGISTERED NUMBER:

12288794 (England and Wales)

ACCOUNTANTS:

Stafford Accountancy

The Yard Suite 2.2

Gill Bridge Avenue

Sunderland

Tyne and Wear

SR1 3AW

FIXED ASSETS

Tangible assets

4

178,692

75,510

CURRENT ASSETS

Stocks

303,326

276,085

Debtors

5

56,845

28,808

Cash at bank

76,953

216,349

437,124

521,242

CREDITORS

Amounts falling due within one year

6

112,648

150,948

NET CURRENT ASSETS

324,476

370,294

TOTAL ASSETS LESS CURRENT LIABILITIES

503,168

445,804

CREDITORS

Amounts falling due after more than one year

7

(110,596

)

-

PROVISIONS FOR LIABILITIES

(44,673

)

(18,878

)

NET ASSETS

347,899

426,926

CAPITAL AND RESERVES

Called up share capital

9

4

6

Capital redemption reserve

2

-

Retained earnings

347,893

426,920

SHAREHOLDERS' FUNDS

347,899

426,926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd October 2026 and were signed on its behalf by:

C J O'Connor - Director

1.	STATUTORY INFORMATION

Incidental Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

The turnover shown in the profit and loss account represents income receivable from the trading of

dental materials dispatched during the period.

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

-

20% on cost

Computer equipment

-

25% 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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st February 2025

112,105

29,211

141,316

Additions

-

151,092

151,092

At 31st January 2026

112,105

180,303

292,408

DEPRECIATION

At 1st February 2025

53,373

12,433

65,806

Charge for year

28,026

19,884

47,910

At 31st January 2026

81,399

32,317

113,716

NET BOOK VALUE

At 31st January 2026

30,706

147,986

178,692

At 31st January 2025

58,732

16,778

75,510

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

36,564

17,928

Amounts owed by group undertakings

10,584

-

Amounts owed by associates

-

1,980

Other debtors

2,586

4,440

Prepayments

7,111

4,460

56,845

28,808

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

24,192

-

Trade creditors

34,326

26,682

Tax

8,712

85,436

Social security and other taxes

7,357

842

VAT

28,256

31,298

Other creditors

2,224

52

Directors' current accounts

4,191

3,120

Accrued expenses

3,390

3,518

112,648

150,948

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

110,596

-

8.	SECURED DEBTS

The hire purchase balances are secured on the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

A Ordinary

£1

1

1

NIL

B Ordinary

£1

-

1

1

C Ordinary

£1

1

1

1

D Ordinary

£1

1

1

NIL

E Ordianry

£1

-

1

1

F Ordinary

£1

1

1

4

6