REGISTERED NUMBER: SC537838 (Scotland)

Unaudited Financial Statements

for the Period 4 February 2025 to 31 January 2026

for

Buttercup Dental Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M K Gill

P S Gill

REGISTERED OFFICE:

22 Norby Road

Glasgow

G11 7BN

REGISTERED NUMBER:

SC537838 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

757,671

807,671

Tangible assets

5

28,193

10,534

785,864

818,205

CURRENT ASSETS

Stocks

6,000

5,000

Debtors

6

298,447

301,971

Cash at bank

97,917

58,952

402,364

365,923

CREDITORS

Amounts falling due within one year

7

260,223

274,458

NET CURRENT ASSETS

142,141

91,465

TOTAL ASSETS LESS CURRENT LIABILITIES

928,005

909,670

PROVISIONS FOR LIABILITIES

8

7,048

-

NET ASSETS

920,957

909,670

CAPITAL AND RESERVES

Called up share capital

746,307

746,307

Retained earnings

174,650

163,363

920,957

909,670

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 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 6 October 2026 and were signed on its behalf by:

M K Gill - Director

1.	STATUTORY INFORMATION

Buttercup Dental Ltd 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 2021, is being amortised evenly over its estimated useful life of twenty 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

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

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 period 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 period 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.

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 period was 7 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 4 February 2025

and 31 January 2026

1,000,000

AMORTISATION

At 4 February 2025

192,329

Charge for period

50,000

At 31 January 2026

242,329

NET BOOK VALUE

At 31 January 2026

757,671

At 3 February 2025

807,671

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 4 February 2025

-

9,577

9,093

18,670

Additions

24,143

519

1,358

26,020

At 31 January 2026

24,143

10,096

10,451

44,690

DEPRECIATION

At 4 February 2025

-

1,671

6,465

8,136

Charge for period

4,829

1,264

2,268

8,361

At 31 January 2026

4,829

2,935

8,733

16,497

NET BOOK VALUE

At 31 January 2026

19,314

7,161

1,718

28,193

At 3 February 2025

-

7,906

2,628

10,534

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

3.2.25

£

£

Trade debtors

21,293

39,964

Amounts owed by group undertakings

261,955

249,367

Other debtors

6,026

6,026

Deferred tax asset

-

2,473

Prepayments and accrued income

9,173

4,141

298,447

301,971

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

3.2.25

£

£

Trade creditors

5,866

5,632

Amounts owed to group undertakings

175,542

181,198

Tax

53,747

60,989

Social security and other taxes

(2,031

)

290

Net wages

-

924

Pension payable

-

36

Other creditors

-

14,104

Credit cards

5,556

-

Accrued expenses

21,543

11,285

260,223

274,458

8.	PROVISIONS FOR LIABILITIES

31.1.26

£

Deferred tax

7,048

Deferred

tax

£

Balance at 4 February 2025

(2,473

)

Provided during period

9,521

Balance at 31 January 2026

7,048