REGISTERED NUMBER: 14456878 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PROMETHEAN DENTAL LABORATORY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Fairbanks

S Osgathorpe

Mrs A Osgathorpe

REGISTERED OFFICE:

9 The Point

Bradmarsh Business Park

Rotherham

South Yorkshire

S60 1BP

REGISTERED NUMBER:

14456878 (England and Wales)

ACCOUNTANTS:

Beeley Hawley & Co. Ltd

Chartered Accountants

42-44 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BL

FIXED ASSETS

Tangible assets

4

64,985

53,181

CURRENT ASSETS

Stocks

9,007

7,466

Debtors

5

193,350

90,882

Cash at bank

83,120

72,704

285,477

171,052

CREDITORS

Amounts falling due within one year

6

91,900

103,851

NET CURRENT ASSETS

193,577

67,201

TOTAL ASSETS LESS CURRENT LIABILITIES

258,562

120,382

CREDITORS

Amounts falling due after more than one year

7

(9,559

)

(3,802

)

PROVISIONS FOR LIABILITIES

(13,253

)

(9,432

)

NET ASSETS

235,750

107,148

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

235,650

107,048

SHAREHOLDERS' FUNDS

235,750

107,148

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

The members have not required the company to obtain an audit of its financial statements for the year 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 29 October 2026 and were signed on its behalf by:

Mrs A Osgathorpe - Director

1.	STATUTORY INFORMATION

Promethean Dental Laboratory 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.

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.

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 etc

-

25% on reducing balance and 15% on reducing balance

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.

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 6 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

81,476

Additions

28,409

At 31 January 2026

109,885

DEPRECIATION

At 1 February 2025

28,295

Charge for year

16,605

At 31 January 2026

44,900

NET BOOK VALUE

At 31 January 2026

64,985

At 31 January 2025

53,181

Assets with net book value of £5,052 (2025: £6,736) were held under hire purchase agreements .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

100,979

68,297

Amounts recoverable on contract

39,633

19,457

Other debtors

52,738

3,128

193,350

90,882

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,659

2,684

Trade creditors

-

457

Tax

57,409

63,824

Social security and other taxes

4,034

514

Other creditors

20,648

20,168

Directors' loan accounts

-

13,054

Accrued expenses

3,150

3,150

91,900

103,851

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

9,559

3,802

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

16,218

6,486

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

A Fairbanks

Balance outstanding at start of year

(11,263

)

(93,502

)

Amounts advanced

107,496

82,239

Amounts repaid

(81,573

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,660

(11,263

)

S Osgathorpe and Mrs A Osgathorpe

Balance outstanding at start of year

(1,791

)

(110,705

)

Amounts advanced

144,160

108,914

Amounts repaid

(108,145

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

34,224

(1,791

)