MAC Dental Limited


Director	Dr Marc Coombes


Registered Address	30 Culcheth Hall Drive
	Culcheth
	Warrington
	WA3 4PT


Registered Number	12304579 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		33,337		38,885
			33,337		38,885
Current assets
Debtors	4	30,483		17,558
Cash at bank and on hand		212,831		194,862
		243,314		212,420
Creditors amounts falling due within one year	5	(46,302)		(44,205)
Net current assets (liabilities)			197,012		168,215
Total assets less current liabilities			230,349		207,100
Provisions for liabilities	6		(1,031)		(815)
Net assets			229,318		206,285
Capital and reserves
Called up share capital			100		100
Profit and loss account			229,218		206,185
Shareholders' funds			229,318		206,285

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 October 2026, and are signed on its behalf by:

Dr Marc Coombes
Director
Registered Company No. 12304579

MAC Dental Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The director has therefore prepared the financial statements on a going concern basis.

Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The director has therefore prepared the financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Vehicles	15
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	52,980	2,088	55,068
Additions	-	394	394
At 31 March 26	52,980	2,482	55,462
Depreciation and impairment
At 01 April 25	14,702	1,481	16,183
Charge for year	5,742	200	5,942
At 31 March 26	20,444	1,681	22,125
Net book value
At 31 March 26	32,536	801	33,337
At 31 March 25	38,278	607	38,885

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	30,483	17,558
Total	30,483	17,558

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,275	2,833
Taxation and social security	43,169	39,588
Other creditors	440	428
Accrued liabilities and deferred income	1,418	1,356
Total	46,302	44,205

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	1,031	815
Total	1,031	815

7.	Related party transactions
	During the year the directors made available a loan to the company of £440 (2025: £428). The loan is repayable on demand.