REGISTERED NUMBER: SC836520 (Scotland)

Unaudited Financial Statements

for the Period 5 February 2025 to 31 March 2026

for

Britton MacDonald Dental Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A F M Britton

R L MacDonald

REGISTERED OFFICE:

309 Springfield Road

Dalmarnock

Glasgow

G40 3LJ

REGISTERED NUMBER:

SC836520 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Investments

4

945,699

CURRENT ASSETS

Cash at bank

3,107

CREDITORS

Amounts falling due within one year

5

86,218

NET CURRENT LIABILITIES

(83,111

)

TOTAL ASSETS LESS CURRENT LIABILITIES

862,588

CREDITORS

Amounts falling due after more than one year

6

862,137

NET ASSETS

451

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

251

451

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 4 November 2026 and were signed on its behalf by:

R L MacDonald - Director

A F M Britton - Director

1.	STATUTORY INFORMATION

Britton MacDonald 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

945,699

At 31 March 2026

945,699

NET BOOK VALUE

At 31 March 2026

945,699

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts (see note 7)

23,931

Amounts owed to group undertakings

59,856

Directors' current accounts

1,531

Accrued expenses

900

86,218

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans (see note 7)

862,137

7.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Bank loans

23,931

Amounts falling due between two and five years:

Bank loans - 2-5 years

862,137

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2026:

£

A F M Britton

Balance outstanding at start of period

-

Amounts advanced

41,650

Amounts repaid

(43,100

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(1,450

)

R L MacDonald

Balance outstanding at start of period

-

Amounts advanced

43,019

Amounts repaid

(43,100

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(81

)