REGISTERED NUMBER: SC480773 (Scotland)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Adcal Dental Laboratory Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A C J Caldwell

REGISTERED OFFICE:

1 Birchwood Road

Uplawmoor

Glasgow

G78 4DG

REGISTERED NUMBER:

SC480773 (Scotland)

ACCOUNTANTS:

Stevenson Ferguson & Company Limited

15 Parish Gardens

SYMINGTON

Ayrshire

KA1 5SB

FIXED ASSETS

Tangible assets

4

37,250

25,000

CURRENT ASSETS

Stocks

5,046

4,603

Debtors

5

13,216

42,736

Cash at bank and in hand

88,429

101,640

106,691

148,979

CREDITORS

Amounts falling due within one year

6

25,810

48,899

NET CURRENT ASSETS

80,881

100,080

TOTAL ASSETS LESS CURRENT LIABILITIES

118,131

125,080

CREDITORS

Amounts falling due after more than one year

7

(12,327

)

(16,483

)

PROVISIONS FOR LIABILITIES

8

(7,420

)

(6,000

)

NET ASSETS

98,384

102,597

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

98,282

102,495

SHAREHOLDERS' FUNDS

98,384

102,597

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27th May 2026 and were signed by:

A C J Caldwell - Director

1.	STATUTORY INFORMATION

Adcal Dental Laboratory Limited 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.

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 cost and 20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

71,431

Additions

23,393

Disposals

(2,750

)

At 31st March 2026

92,074

DEPRECIATION

At 1st April 2025

46,431

Charge for year

10,653

Eliminated on disposal

(2,260

)

At 31st March 2026

54,824

NET BOOK VALUE

At 31st March 2026

37,250

At 31st March 2025

25,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,169

39,349

Other debtors

7,047

3,387

13,216

42,736

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

4,803

4,803

Trade creditors

1,189

705

Taxation and social security

16,446

41,277

Other creditors

3,372

2,114

25,810

48,899

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

12,327

16,483

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

7,420

6,000

Deferred

tax

£

Balance at 1st April 2025

6,000

Accelerated capital allowances

1,420

Balance at 31st March 2026

7,420

9.	ULTIMATE CONTROLLING PARTY

The controlling party is A C J Caldwell.