2023-04-012024-03-312024-03-31false13261831ORAL HEALTHCARE WALDRON LTD2024-09-27iso4217:GBPxbrli:pure132618312023-04-01132618312024-03-31132618312023-04-012024-03-31132618312022-04-01132618312023-03-31132618312022-04-012023-03-3113261831bus:SmallEntities2023-04-012024-03-3113261831bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3113261831bus:FullAccounts2023-04-012024-03-3113261831bus:PrivateLimitedCompanyLtd2023-04-012024-03-3113261831core:WithinOneYear2024-03-3113261831core:AfterOneYear2024-03-3113261831core:WithinOneYear2023-03-3113261831core:AfterOneYear2023-03-3113261831core:ShareCapital2024-03-3113261831core:SharePremium2024-03-3113261831core:RevaluationReserve2024-03-3113261831core:OtherReservesSubtotal2024-03-3113261831core:RetainedEarningsAccumulatedLosses2024-03-3113261831core:ShareCapital2023-03-3113261831core:SharePremium2023-03-3113261831core:RevaluationReserve2023-03-3113261831core:OtherReservesSubtotal2023-03-3113261831core:RetainedEarningsAccumulatedLosses2023-03-3113261831core:LandBuildings2024-03-3113261831core:PlantMachinery2024-03-3113261831core:Vehicles2024-03-3113261831core:FurnitureFittings2024-03-3113261831core:OfficeEquipment2024-03-3113261831core:NetGoodwill2024-03-3113261831core:IntangibleAssetsOtherThanGoodwill2024-03-3113261831core:ListedExchangeTraded2024-03-3113261831core:UnlistedNon-exchangeTraded2024-03-3113261831core:LandBuildings2023-03-3113261831core:PlantMachinery2023-03-3113261831core:Vehicles2023-03-3113261831core:FurnitureFittings2023-03-3113261831core:OfficeEquipment2023-03-3113261831core:NetGoodwill2023-03-3113261831core:IntangibleAssetsOtherThanGoodwill2023-03-3113261831core:ListedExchangeTraded2023-03-3113261831core:UnlistedNon-exchangeTraded2023-03-3113261831core:LandBuildings2023-04-012024-03-3113261831core:PlantMachinery2023-04-012024-03-3113261831core:Vehicles2023-04-012024-03-3113261831core:FurnitureFittings2023-04-012024-03-3113261831core:OfficeEquipment2023-04-012024-03-3113261831core:NetGoodwill2023-04-012024-03-3113261831core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113261831core:ListedExchangeTraded2023-04-012024-03-3113261831core:UnlistedNon-exchangeTraded2023-04-012024-03-3113261831core:MoreThanFiveYears2023-04-012024-03-3113261831core:Non-currentFinancialInstruments2024-03-3113261831core:Non-currentFinancialInstruments2023-03-3113261831dpl:CostSales2023-04-012024-03-3113261831dpl:DistributionCosts2023-04-012024-03-3113261831core:LandBuildings2023-04-012024-03-3113261831core:PlantMachinery2023-04-012024-03-3113261831core:Vehicles2023-04-012024-03-3113261831core:FurnitureFittings2023-04-012024-03-3113261831core:OfficeEquipment2023-04-012024-03-3113261831dpl:AdministrativeExpenses2023-04-012024-03-3113261831core:NetGoodwill2023-04-012024-03-3113261831core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113261831dpl:GroupUndertakings2023-04-012024-03-3113261831dpl:ParticipatingInterests2023-04-012024-03-3113261831dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3113261831core:ListedExchangeTraded2023-04-012024-03-3113261831dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3113261831core:UnlistedNon-exchangeTraded2023-04-012024-03-3113261831dpl:CostSales2022-04-012023-03-3113261831dpl:DistributionCosts2022-04-012023-03-3113261831core:LandBuildings2022-04-012023-03-3113261831core:PlantMachinery2022-04-012023-03-3113261831core:Vehicles2022-04-012023-03-3113261831core:FurnitureFittings2022-04-012023-03-3113261831core:OfficeEquipment2022-04-012023-03-3113261831dpl:AdministrativeExpenses2022-04-012023-03-3113261831core:NetGoodwill2022-04-012023-03-3113261831core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113261831dpl:GroupUndertakings2022-04-012023-03-3113261831dpl:ParticipatingInterests2022-04-012023-03-3113261831dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113261831core:ListedExchangeTraded2022-04-012023-03-3113261831dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113261831core:UnlistedNon-exchangeTraded2022-04-012023-03-3113261831core:NetGoodwill2024-03-3113261831core:IntangibleAssetsOtherThanGoodwill2024-03-3113261831core:LandBuildings2024-03-3113261831core:PlantMachinery2024-03-3113261831core:Vehicles2024-03-3113261831core:FurnitureFittings2024-03-3113261831core:OfficeEquipment2024-03-3113261831core:AfterOneYear2024-03-3113261831core:WithinOneYear2024-03-3113261831core:ListedExchangeTraded2024-03-3113261831core:UnlistedNon-exchangeTraded2024-03-3113261831core:ShareCapital2024-03-3113261831core:SharePremium2024-03-3113261831core:RevaluationReserve2024-03-3113261831core:OtherReservesSubtotal2024-03-3113261831core:RetainedEarningsAccumulatedLosses2024-03-3113261831core:NetGoodwill2023-03-3113261831core:IntangibleAssetsOtherThanGoodwill2023-03-3113261831core:LandBuildings2023-03-3113261831core:PlantMachinery2023-03-3113261831core:Vehicles2023-03-3113261831core:FurnitureFittings2023-03-3113261831core:OfficeEquipment2023-03-3113261831core:AfterOneYear2023-03-3113261831core:WithinOneYear2023-03-3113261831core:ListedExchangeTraded2023-03-3113261831core:UnlistedNon-exchangeTraded2023-03-3113261831core:ShareCapital2023-03-3113261831core:SharePremium2023-03-3113261831core:RevaluationReserve2023-03-3113261831core:OtherReservesSubtotal2023-03-3113261831core:RetainedEarningsAccumulatedLosses2023-03-3113261831core:NetGoodwill2022-04-0113261831core:IntangibleAssetsOtherThanGoodwill2022-04-0113261831core:LandBuildings2022-04-0113261831core:PlantMachinery2022-04-0113261831core:Vehicles2022-04-0113261831core:FurnitureFittings2022-04-0113261831core:OfficeEquipment2022-04-0113261831core:AfterOneYear2022-04-0113261831core:WithinOneYear2022-04-0113261831core:ListedExchangeTraded2022-04-0113261831core:UnlistedNon-exchangeTraded2022-04-0113261831core:ShareCapital2022-04-0113261831core:SharePremium2022-04-0113261831core:RevaluationReserve2022-04-0113261831core:OtherReservesSubtotal2022-04-0113261831core:RetainedEarningsAccumulatedLosses2022-04-0113261831core:AfterOneYear2023-04-012024-03-3113261831core:WithinOneYear2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3113261831core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3113261831core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3113261831core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3113261831core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3113261831core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3113261831core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3113261831core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3113261831core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3113261831core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3113261831core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3113261831core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3113261831bus:Director12023-04-012024-03-31

ORAL HEALTHCARE WALDRON LTD

Registered Number
13261831
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ORAL HEALTHCARE WALDRON LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

PATEL, Sundeep

Registered Address

281 Brownhill Road
Catford
London
SE6 1AE

Registered Number

13261831 (England and Wales)
ORAL HEALTHCARE WALDRON LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3148,172216,440
148,172216,440
Current assets
Debtors4467,84257,649
Cash at bank and on hand65,38612,528
533,22870,177
Creditors amounts falling due within one year5(655,168)(338,961)
Net current assets (liabilities)(121,940)(268,784)
Total assets less current liabilities26,232(52,344)
Creditors amounts falling due after one year6(63,876)(64,938)
Net assets(37,644)(117,282)
Capital and reserves
Called up share capital100100
Profit and loss account(37,744)(117,382)
Shareholders' funds(37,644)(117,282)
The financial statements were approved and authorised for issue by the Director on 27 September 2024, and are signed on its behalf by:
PATEL, Sundeep
Director
Registered Company No. 13261831
ORAL HEALTHCARE WALDRON LTD
Notes to the Financial Statements
for the year 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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
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.
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: Plant and Machinery - 25% Straight Line Method. Office Equipment - 25% Straight Line Method.
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 year65
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 23204,87285,301290,173
Additions4,560-4,560
At 31 March 24209,43285,301294,733
Depreciation and impairment
At 01 April 2350,30523,42873,733
Charge for year51,50321,32572,828
At 31 March 24101,80844,753146,561
Net book value
At 31 March 24107,62440,548148,172
At 31 March 23154,56761,873216,440
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables296,11656,349
Other debtors168,6011,300
Prepayments and accrued income3,125-
Total467,84257,649
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables399,753216,450
Amounts owed to related parties227,235122,511
Other creditors28,180-
Total655,168338,961
6.Creditors: amounts due after one year

2024

2023

££
Trade creditors / trade payables63,87664,938
Total63,87664,938
7.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 £150,644 (2023 - £64,796).