Dentmaster NE Limited - Filleted accounts

Registered number

09941329

Dentmaster NE Limited

Filleted Accounts

31 January 2026

Dentmaster NE Limited
Registered number:		09941329
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1			5,998

Current assets
Debtors	4	17,437			15,095
Cash at bank and in hand		82,649			80,980
		100,086			96,075

Creditors: amounts falling due within one year	5	(20,015)			(20,468)

Net current assets			80,071			75,607

Total assets less current liabilities			80,072			81,605

Creditors: amounts falling due after more than one year	6		16,890			(1,749)



Net assets			96,962			79,856

Capital and reserves
Called up share capital			2			2
Profit and loss account			96,960			79,854

Shareholders' funds			96,962			79,856

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




L Johnson
Director
Approved by the board on 26 October 2026

Dentmaster NE Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 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.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		4		4


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 February 2025				68,297
	At 31 January 2026				68,297

	Depreciation
	At 1 February 2025				62,299
	Charge for the year				5,997
	At 31 January 2026				68,296

	Net book value
	At 31 January 2026				1
	At 31 January 2025				5,998


4	Debtors		2026		2025
£				£

	Trade debtors		17,437		15,095


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		3,500		7,793
	Taxation and social security costs		10,597		8,403
	Other creditors		5,918		4,272
			20,015		20,468


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Other creditors		(16,890)		1,749


7	Other information

	Dentmaster NE Limited is a private company limited by shares and incorporated in England. Its registered office is:
	22 Regency Drive
	Tunstall
	Sunderland
	SR3 1DH