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BOROUGH DENTAL LIMITED

Registered Number
13014177
(England and Wales)

Unaudited Financial Statements for the Period ended
30 March 2023

BOROUGH DENTAL LIMITED
Company Information
for the period from 1 December 2021 to 30 March 2023

Directors

MIRZAI, Farydon, Dr
VAZIR, Azadeh, Dr

Registered Address

2nd Floor, Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

13014177 (England and Wales)
BOROUGH DENTAL LIMITED
Balance Sheet as at
30 March 2023

Notes

30 Mar 2023

30 Nov 2021

£

£

£

£

Fixed assets
Intangible assets31,158,125-
Tangible assets428,894-
1,187,019-
Current assets
Debtors100100
Cash at bank and on hand1733,651
2733,751
Creditors amounts falling due within one year6(1,179,547)(3,651)
Net current assets (liabilities)(1,179,274)100
Total assets less current liabilities7,745100
Provisions for liabilities7(5,490)-
Net assets2,255100
Capital and reserves
Called up share capital100100
Profit and loss account2,155-
Shareholders' funds2,255100
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2024, and are signed on its behalf by:
MIRZAI, Farydon, Dr
Director
Registered Company No. 13014177
BOROUGH DENTAL LIMITED
Notes to the Financial Statements
for the period ended 30 March 2023

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
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20232021
Average number of employees during the year130
3.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions1,275,0001,275,000
At 30 March 231,275,0001,275,000
Amortisation and impairment
Charge for year116,875116,875
At 30 March 23116,875116,875
Net book value
At 30 March 231,158,1251,158,125
At 30 November 21--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
Additions26,1139,9931,37837,484
At 30 March 2326,1139,9931,37837,484
Depreciation and impairment
Charge for year5,9842,2903168,590
At 30 March 235,9842,2903168,590
Net book value
At 30 March 2320,1297,7031,06228,894
At 30 November 21----
5.Debtors: amounts due within one year

2023

2021

££
Other debtors100100
Total100100
6.Creditors: amounts due within one year

2023

2021

££
Trade creditors / trade payables28,619-
Taxation and social security31,462-
Other creditors1,115,8653,651
Accrued liabilities and deferred income3,601-
Total1,179,5473,651
7.Provisions for liabilities

2023

2021

££
Net deferred tax liability (asset)5,490-
Total5,490-
8.Directors advances, credits and guarantees
The directors' loan account credit balance of £1,115,865 (2021: £3,651) relates to directors.