GJM Implant Services Limited - Filleted accounts

Registered number

10821955

GJM Implant Services Limited

Filleted Accounts

30 June 2026

GJM Implant Services Limited
Registered number:		10821955
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		205,807			194,959

Current assets
Debtors	5	26,605			26,605
Cash at bank and in hand		142,884			109,316
		169,489			135,921

Creditors: amounts falling due within one year	6	(113,843)			(132,073)

Net current assets			55,646			3,848

Total assets less current liabilities			261,453			198,807

Creditors: amounts falling due after more than one year	7		(15,325)			(44,384)

Provisions for liabilities			(51,452)			(48,740)


Net assets			194,676			105,683

Capital and reserves
Called up share capital			100			100
Profit and loss account			194,576			105,583

Shareholders' funds			194,676			105,683

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.




Dr Gary Moynes
Director
Approved by the board on 3 November 2026

GJM Implant Services Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Intangible software			over 5 years
	Improvements to leasehold property			10% on a reducing balance basis
	Plant & machinery			10% on a reducing balance basis
	Equipment, fixtures & fittings			10% on a reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					6		6


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 July 2025							13,848
	At 30 June 2026							13,848

	Amortisation
	At 1 July 2025							13,848
	At 30 June 2026							13,848

	Net book value
	At 30 June 2026							-

	Intangible fixed assets are being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Fixtures & Fittings		Total
£			£		£		£
	Cost
	At 1 July 2025	160,671		151,583		43,246		355,500
	Additions	-		-		33,716		33,716
	At 30 June 2026	160,671		151,583		76,962		389,216

	Depreciation
	At 1 July 2025	56,565		65,636		38,340		160,541
	Charge for the year	10,411		8,595		3,862		22,868
	At 30 June 2026	66,976		74,231		42,202		183,409

	Net book value
	At 30 June 2026	93,695		77,352		34,760		205,807
	At 30 June 2025	104,106		85,947		4,906		194,959
	[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.] During the year, depreciation policy was changed to being 10% on a reducing balance basis.


5	Debtors					2026		2025
£							£

	Prepayments					9,105		9,105
	Other debtors					17,500		17,500
						26,605		26,605


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

	Bank loans and overdrafts					6,871		10,000
	Obligations under finance lease and hire purchase contracts					22,000		22,000
	Trade creditors					23,931		19,793
	Taxation and social security costs					47,717		60,813
	Other creditors					13,324		19,467
						113,843		132,073


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

	Bank loans					-		6,876
	Obligations under finance lease and hire purchase contracts					15,325		37,508
						15,325		44,384


8	Other information

	GJM Implant Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	7oaks Clinic 55 High Street
	Sevenoaks
	Kent
	England
	TN13 1JF