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Company Registration No. 07429900 (England and Wales)
Aziz Dent Ltd Unaudited accounts for the year ended 31 January 2024
Aziz Dent Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
85,247 
94,718 
Tangible assets
53,384 
18,183 
Investments
500,000 
- 
638,631 
112,901 
Current assets
Inventories
1,500 
1,500 
Debtors
3,461 
3,518 
Cash at bank and in hand
219,507 
686,583 
224,468 
691,601 
Creditors: amounts falling due within one year
(209,149)
(184,317)
Net current assets
15,319 
507,284 
Total assets less current liabilities
653,950 
620,185 
Provisions for liabilities
Deferred tax
(12,829)
(3,455)
Net assets
641,121 
616,730 
Capital and reserves
Called up share capital
30 
30 
Profit and loss account
641,091 
616,700 
Shareholders' funds
641,121 
616,730 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 October 2024 and were signed on its behalf by
Dr Saquib Aziz Director Company Registration No. 07429900
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Aziz Dent Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Aziz Dent Ltd is a private company, limited by shares, registered in England and Wales, registration number 07429900. The registered office is 74 Bridgford Road, West Bridgford, Nottingham, NG2 6AX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost.
Fixtures & fittings
25% on cost.
Computer equipment
25% on cost.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years.
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Aziz Dent Ltd Notes to the Accounts for the year ended 31 January 2024
4
Intangible fixed assets
Total 
£ 
Cost
At 1 February 2023
189,428 
At 31 January 2024
189,428 
Amortisation
At 1 February 2023
94,710 
Charge for the year
9,471 
At 31 January 2024
104,181 
Net book value
At 31 January 2024
85,247 
At 31 January 2023
94,718 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2023
291,538 
Additions
66,007 
At 31 January 2024
357,545 
Depreciation
At 1 February 2023
273,355 
Charge for the year
30,806 
At 31 January 2024
304,161 
Net book value
At 31 January 2024
53,384 
At 31 January 2023
18,183 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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