2023-10-012024-03-312024-03-31false11678743ELMIRA DENTAL CARE LTD2024-08-22iso4217:GBPxbrli:pure116787432023-10-01116787432024-03-31116787432023-10-012024-03-31116787432023-04-01116787432023-09-30116787432023-04-012023-09-3011678743bus:SmallEntities2023-10-012024-03-3111678743bus:AuditExempt-NoAccountantsReport2023-10-012024-03-3111678743bus:FullAccounts2023-10-012024-03-3111678743bus:PrivateLimitedCompanyLtd2023-10-012024-03-3111678743core:WithinOneYear2024-03-3111678743core:AfterOneYear2024-03-3111678743core:WithinOneYear2023-09-3011678743core:AfterOneYear2023-09-3011678743core:ShareCapital2024-03-3111678743core:SharePremium2024-03-3111678743core:RevaluationReserve2024-03-3111678743core:OtherReservesSubtotal2024-03-3111678743core:RetainedEarningsAccumulatedLosses2024-03-3111678743core:ShareCapital2023-09-3011678743core:SharePremium2023-09-3011678743core:RevaluationReserve2023-09-3011678743core:OtherReservesSubtotal2023-09-3011678743core:RetainedEarningsAccumulatedLosses2023-09-3011678743core:LandBuildings2024-03-3111678743core:PlantMachinery2024-03-3111678743core:Vehicles2024-03-3111678743core:FurnitureFittings2024-03-3111678743core:OfficeEquipment2024-03-3111678743core:NetGoodwill2024-03-3111678743core:IntangibleAssetsOtherThanGoodwill2024-03-3111678743core:ListedExchangeTraded2024-03-3111678743core:UnlistedNon-exchangeTraded2024-03-3111678743core:LandBuildings2023-09-3011678743core:PlantMachinery2023-09-3011678743core:Vehicles2023-09-3011678743core:FurnitureFittings2023-09-3011678743core:OfficeEquipment2023-09-3011678743core:NetGoodwill2023-09-3011678743core:IntangibleAssetsOtherThanGoodwill2023-09-3011678743core:ListedExchangeTraded2023-09-3011678743core:UnlistedNon-exchangeTraded2023-09-3011678743core:LandBuildings2023-10-012024-03-3111678743core:PlantMachinery2023-10-012024-03-3111678743core:Vehicles2023-10-012024-03-3111678743core:FurnitureFittings2023-10-012024-03-3111678743core:OfficeEquipment2023-10-012024-03-3111678743core:NetGoodwill2023-10-012024-03-3111678743core:IntangibleAssetsOtherThanGoodwill2023-10-012024-03-3111678743core:ListedExchangeTraded2023-10-012024-03-3111678743core:UnlistedNon-exchangeTraded2023-10-012024-03-3111678743core:MoreThanFiveYears2023-10-012024-03-3111678743core:Non-currentFinancialInstruments2024-03-3111678743core:Non-currentFinancialInstruments2023-09-3011678743dpl:CostSales2023-10-012024-03-3111678743dpl:DistributionCosts2023-10-012024-03-3111678743core:LandBuildings2023-10-012024-03-3111678743core:PlantMachinery2023-10-012024-03-3111678743core:Vehicles2023-10-012024-03-3111678743core:FurnitureFittings2023-10-012024-03-3111678743core:OfficeEquipment2023-10-012024-03-3111678743dpl:AdministrativeExpenses2023-10-012024-03-3111678743core:NetGoodwill2023-10-012024-03-3111678743core:IntangibleAssetsOtherThanGoodwill2023-10-012024-03-3111678743dpl:GroupUndertakings2023-10-012024-03-3111678743dpl:ParticipatingInterests2023-10-012024-03-3111678743dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-03-3111678743core:ListedExchangeTraded2023-10-012024-03-3111678743dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-03-3111678743core:UnlistedNon-exchangeTraded2023-10-012024-03-3111678743dpl:CostSales2023-04-012023-09-3011678743dpl:DistributionCosts2023-04-012023-09-3011678743core:LandBuildings2023-04-012023-09-3011678743core:PlantMachinery2023-04-012023-09-3011678743core:Vehicles2023-04-012023-09-3011678743core:FurnitureFittings2023-04-012023-09-3011678743core:OfficeEquipment2023-04-012023-09-3011678743dpl:AdministrativeExpenses2023-04-012023-09-3011678743core:NetGoodwill2023-04-012023-09-3011678743core:IntangibleAssetsOtherThanGoodwill2023-04-012023-09-3011678743dpl:GroupUndertakings2023-04-012023-09-3011678743dpl:ParticipatingInterests2023-04-012023-09-3011678743dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012023-09-3011678743core:ListedExchangeTraded2023-04-012023-09-3011678743dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012023-09-3011678743core:UnlistedNon-exchangeTraded2023-04-012023-09-3011678743core:NetGoodwill2024-03-3111678743core:IntangibleAssetsOtherThanGoodwill2024-03-3111678743core:LandBuildings2024-03-3111678743core:PlantMachinery2024-03-3111678743core:Vehicles2024-03-3111678743core:FurnitureFittings2024-03-3111678743core:OfficeEquipment2024-03-3111678743core:AfterOneYear2024-03-3111678743core:WithinOneYear2024-03-3111678743core:ListedExchangeTraded2024-03-3111678743core:UnlistedNon-exchangeTraded2024-03-3111678743core:ShareCapital2024-03-3111678743core:SharePremium2024-03-3111678743core:RevaluationReserve2024-03-3111678743core:OtherReservesSubtotal2024-03-3111678743core:RetainedEarningsAccumulatedLosses2024-03-3111678743core:NetGoodwill2023-09-3011678743core:IntangibleAssetsOtherThanGoodwill2023-09-3011678743core:LandBuildings2023-09-3011678743core:PlantMachinery2023-09-3011678743core:Vehicles2023-09-3011678743core:FurnitureFittings2023-09-3011678743core:OfficeEquipment2023-09-3011678743core:AfterOneYear2023-09-3011678743core:WithinOneYear2023-09-3011678743core:ListedExchangeTraded2023-09-3011678743core:UnlistedNon-exchangeTraded2023-09-3011678743core:ShareCapital2023-09-3011678743core:SharePremium2023-09-3011678743core:RevaluationReserve2023-09-3011678743core:OtherReservesSubtotal2023-09-3011678743core:RetainedEarningsAccumulatedLosses2023-09-3011678743core:NetGoodwill2023-04-0111678743core:IntangibleAssetsOtherThanGoodwill2023-04-0111678743core:LandBuildings2023-04-0111678743core:PlantMachinery2023-04-0111678743core:Vehicles2023-04-0111678743core:FurnitureFittings2023-04-0111678743core:OfficeEquipment2023-04-0111678743core:AfterOneYear2023-04-0111678743core:WithinOneYear2023-04-0111678743core:ListedExchangeTraded2023-04-0111678743core:UnlistedNon-exchangeTraded2023-04-0111678743core:ShareCapital2023-04-0111678743core:SharePremium2023-04-0111678743core:RevaluationReserve2023-04-0111678743core:OtherReservesSubtotal2023-04-0111678743core:RetainedEarningsAccumulatedLosses2023-04-0111678743core:AfterOneYear2023-10-012024-03-3111678743core:WithinOneYear2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-03-3111678743core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3111678743core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3111678743core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3011678743core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3011678743core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3011678743core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3011678743core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3011678743core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3011678743core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3011678743core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3011678743core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3011678743bus:Director12023-10-012024-03-3111678743bus:Director22023-10-012024-03-31

ELMIRA DENTAL CARE LTD

Registered Number
11678743
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

ELMIRA DENTAL CARE LTD
Company Information
for the period from 1 October 2023 to 31 March 2024

Directors

EYRUMLU, Azad, Dr
SHAKIR, Honar

Registered Address

12 Meridian Point Creek Road
London
SE8 3DB

Registered Number

11678743 (England and Wales)
ELMIRA DENTAL CARE LTD
Balance Sheet as at
31 March 2024

Notes

31 Mar 2024

30 Sep 2023

£

£

£

£

Fixed assets
Tangible assets394,831116,100
94,831116,100
Current assets
Debtors41,576,4451,594,931
Cash at bank and on hand59,62150,131
1,636,0661,645,062
Creditors amounts falling due within one year5(264,577)(519,390)
Net current assets (liabilities)1,371,4891,125,672
Total assets less current liabilities1,466,3201,241,772
Creditors amounts falling due after one year6(140,327)(166,793)
Net assets1,325,9931,074,979
Capital and reserves
Called up share capital100100
Profit and loss account1,325,8931,074,879
Shareholders' funds1,325,9931,074,979
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
EYRUMLU, Azad, Dr
Director
SHAKIR, Honar
Director

Registered Company No. 11678743
ELMIRA DENTAL CARE LTD
Notes to the Financial Statements
for the period ended 31 March 2024

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. Turnover is reduced for estimated customer returns, rebates & other similar allowances.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
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:

Straight line (years)
Plant and machinery7
Office Equipment7
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year2221
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 October 23218,04679,060297,106
At 31 March 24218,04679,060297,106
Depreciation and impairment
At 01 October 23116,44264,564181,006
Charge for year15,5755,69421,269
At 31 March 24132,01770,258202,275
Net book value
At 31 March 2486,0298,80294,831
At 30 September 23101,60414,496116,100
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables101,292-
Amounts owed by group undertakings1,395,3391,594,931
Prepayments and accrued income50,646-
Deferred tax asset, debtors29,168-
Total1,576,4451,594,931
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables88,27898,874
Amounts owed to related parties-81,054
Taxation and social security17,00215,376
Finance lease and HP contracts42,31842,318
Other creditors116,979281,768
Total264,577519,390
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts20,98626,293
Other creditors119,341140,500
Total140,327166,793
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts119,340140,499
8.Related party transactions
The intercompany balances consist entirely of related party transactions, which form part of the ultimate controlling party. The accumulated balance as at year end, owed to the company is £1,395,339 (2023 - £1,513,876).
9.Controlling party
The ultimate controlling party is Banning Holdings Ltd.
10.Change in reporting period and impact on comparability
Companies reporting period has been changed from 30th September last year to 31st March moving forward.