2023-05-012024-04-302024-04-30false10420863INFINITY DENTAL CARE LIMITED2025-01-20falseiso4217:GBPxbrli:pure104208632023-05-01104208632024-04-30104208632023-05-012024-04-30104208632022-05-01104208632023-04-30104208632022-05-012023-04-3010420863bus:SmallEntities2023-05-012024-04-3010420863bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3010420863bus:FullAccounts2023-05-012024-04-3010420863bus:PrivateLimitedCompanyLtd2023-05-012024-04-3010420863core:WithinOneYear2024-04-3010420863core:AfterOneYear2024-04-3010420863core:WithinOneYear2023-04-3010420863core:AfterOneYear2023-04-3010420863core:ShareCapital2024-04-3010420863core:SharePremium2024-04-3010420863core:RevaluationReserve2024-04-3010420863core:OtherReservesSubtotal2024-04-3010420863core:RetainedEarningsAccumulatedLosses2024-04-3010420863core:ShareCapital2023-04-3010420863core:SharePremium2023-04-3010420863core:RevaluationReserve2023-04-3010420863core:OtherReservesSubtotal2023-04-3010420863core:RetainedEarningsAccumulatedLosses2023-04-3010420863core:LandBuildings2024-04-3010420863core:PlantMachinery2024-04-3010420863core:Vehicles2024-04-3010420863core:FurnitureFittings2024-04-3010420863core:OfficeEquipment2024-04-3010420863core:NetGoodwill2024-04-3010420863core:IntangibleAssetsOtherThanGoodwill2024-04-3010420863core:ListedExchangeTraded2024-04-3010420863core:UnlistedNon-exchangeTraded2024-04-3010420863core:LandBuildings2023-04-3010420863core:PlantMachinery2023-04-3010420863core:Vehicles2023-04-3010420863core:FurnitureFittings2023-04-3010420863core:OfficeEquipment2023-04-3010420863core:NetGoodwill2023-04-3010420863core:IntangibleAssetsOtherThanGoodwill2023-04-3010420863core:ListedExchangeTraded2023-04-3010420863core:UnlistedNon-exchangeTraded2023-04-3010420863core:LandBuildings2023-05-012024-04-3010420863core:PlantMachinery2023-05-012024-04-3010420863core:Vehicles2023-05-012024-04-3010420863core:FurnitureFittings2023-05-012024-04-3010420863core:OfficeEquipment2023-05-012024-04-3010420863core:NetGoodwill2023-05-012024-04-3010420863core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3010420863core:ListedExchangeTraded2023-05-012024-04-3010420863core:UnlistedNon-exchangeTraded2023-05-012024-04-3010420863core:MoreThanFiveYears2023-05-012024-04-3010420863core:Non-currentFinancialInstruments2024-04-3010420863core:Non-currentFinancialInstruments2023-04-3010420863dpl:CostSales2023-05-012024-04-3010420863dpl:DistributionCosts2023-05-012024-04-3010420863core:LandBuildings2023-05-012024-04-3010420863core:PlantMachinery2023-05-012024-04-3010420863core:Vehicles2023-05-012024-04-3010420863core:FurnitureFittings2023-05-012024-04-3010420863core:OfficeEquipment2023-05-012024-04-3010420863dpl:AdministrativeExpenses2023-05-012024-04-3010420863core:NetGoodwill2023-05-012024-04-3010420863core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3010420863dpl:GroupUndertakings2023-05-012024-04-3010420863dpl:ParticipatingInterests2023-05-012024-04-3010420863dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3010420863core:ListedExchangeTraded2023-05-012024-04-3010420863dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3010420863core:UnlistedNon-exchangeTraded2023-05-012024-04-3010420863dpl:CostSales2022-05-012023-04-3010420863dpl:DistributionCosts2022-05-012023-04-3010420863core:LandBuildings2022-05-012023-04-3010420863core:PlantMachinery2022-05-012023-04-3010420863core:Vehicles2022-05-012023-04-3010420863core:FurnitureFittings2022-05-012023-04-3010420863core:OfficeEquipment2022-05-012023-04-3010420863dpl:AdministrativeExpenses2022-05-012023-04-3010420863core:NetGoodwill2022-05-012023-04-3010420863core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3010420863dpl:GroupUndertakings2022-05-012023-04-3010420863dpl:ParticipatingInterests2022-05-012023-04-3010420863dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3010420863core:ListedExchangeTraded2022-05-012023-04-3010420863dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3010420863core:UnlistedNon-exchangeTraded2022-05-012023-04-3010420863core:NetGoodwill2024-04-3010420863core:IntangibleAssetsOtherThanGoodwill2024-04-3010420863core:LandBuildings2024-04-3010420863core:PlantMachinery2024-04-3010420863core:Vehicles2024-04-3010420863core:FurnitureFittings2024-04-3010420863core:OfficeEquipment2024-04-3010420863core:AfterOneYear2024-04-3010420863core:WithinOneYear2024-04-3010420863core:ListedExchangeTraded2024-04-3010420863core:UnlistedNon-exchangeTraded2024-04-3010420863core:ShareCapital2024-04-3010420863core:SharePremium2024-04-3010420863core:RevaluationReserve2024-04-3010420863core:OtherReservesSubtotal2024-04-3010420863core:RetainedEarningsAccumulatedLosses2024-04-3010420863core:NetGoodwill2023-04-3010420863core:IntangibleAssetsOtherThanGoodwill2023-04-3010420863core:LandBuildings2023-04-3010420863core:PlantMachinery2023-04-3010420863core:Vehicles2023-04-3010420863core:FurnitureFittings2023-04-3010420863core:OfficeEquipment2023-04-3010420863core:AfterOneYear2023-04-3010420863core:WithinOneYear2023-04-3010420863core:ListedExchangeTraded2023-04-3010420863core:UnlistedNon-exchangeTraded2023-04-3010420863core:ShareCapital2023-04-3010420863core:SharePremium2023-04-3010420863core:RevaluationReserve2023-04-3010420863core:OtherReservesSubtotal2023-04-3010420863core:RetainedEarningsAccumulatedLosses2023-04-3010420863core:NetGoodwill2022-05-0110420863core:IntangibleAssetsOtherThanGoodwill2022-05-0110420863core:LandBuildings2022-05-0110420863core:PlantMachinery2022-05-0110420863core:Vehicles2022-05-0110420863core:FurnitureFittings2022-05-0110420863core:OfficeEquipment2022-05-0110420863core:AfterOneYear2022-05-0110420863core:WithinOneYear2022-05-0110420863core:ListedExchangeTraded2022-05-0110420863core:UnlistedNon-exchangeTraded2022-05-0110420863core:ShareCapital2022-05-0110420863core:SharePremium2022-05-0110420863core:RevaluationReserve2022-05-0110420863core:OtherReservesSubtotal2022-05-0110420863core:RetainedEarningsAccumulatedLosses2022-05-0110420863core:AfterOneYear2023-05-012024-04-3010420863core:WithinOneYear2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3010420863core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3010420863core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3010420863core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3010420863core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3010420863core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3010420863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3010420863core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3010420863core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3010420863core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3010420863core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3010420863core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3010420863bus:Director12023-05-012024-04-3010420863bus:Director22023-05-012024-04-30

INFINITY DENTAL CARE LIMITED

Registered Number
10420863
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

INFINITY DENTAL CARE LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Dr Rajan K Chadha
Dr Pradip Patel

Registered Address

237 Brixton Hill
London
SW2 1NR

Registered Number

10420863 (England and Wales)
INFINITY DENTAL CARE LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3616,802685,335
Tangible assets4290,555331,343
907,3571,016,678
Current assets
Debtors51,467,6651,512,210
Cash at bank and on hand372,925186,830
1,840,5901,699,040
Creditors amounts falling due within one year6(1,416,849)(1,453,374)
Net current assets (liabilities)423,741245,666
Total assets less current liabilities1,331,0981,262,344
Provisions for liabilities8(71,981)(82,836)
Net assets1,259,1171,179,508
Capital and reserves
Called up share capital100100
Profit and loss account1,259,0171,179,408
Shareholders' funds1,259,1171,179,508
The financial statements were approved and authorised for issue by the Board of Directors on 20 January 2025, and are signed on its behalf by:
Dr Pradip Patel
Director
Dr Rajan K Chadha
Director

Registered Company No. 10420863
INFINITY DENTAL CARE LIMITED
Notes to the Financial Statements
for the year ended 30 April 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.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Straight line (years)
Plant and machinery10
2.Average number of employees

20242023
Average number of employees during the year1014
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 May 231,028,0001,028,000
At 30 April 241,028,0001,028,000
Amortisation and impairment
At 01 May 23342,665342,665
Charge for year68,53368,533
At 30 April 24411,198411,198
Net book value
At 30 April 24616,802616,802
At 30 April 23685,335685,335
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 May 23436,803436,803
Additions2,9672,967
At 30 April 24439,770439,770
Depreciation and impairment
At 01 May 23105,460105,460
Charge for year43,75543,755
At 30 April 24149,215149,215
Net book value
At 30 April 24290,555290,555
At 30 April 23331,343331,343
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables43,096-
Other debtors1,423,5641,510,411
Prepayments and accrued income1,0051,799
Total1,467,6651,512,210
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,25817,569
Bank borrowings and overdrafts3,2331,176
Taxation and social security122,11172,263
Other creditors679,150796,767
Accrued liabilities and deferred income611,097565,599
Total1,416,8491,453,374
7.Creditors: amounts due after one year
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)71,98182,836
Total71,98182,836
9.Directors advances, credits and guarantees
Director has a credit balance at year-end - Pradip Patel £'331,864 (2023: £401,168) Rajan Chadha £336,628 ( 2033: £395,035)
10.Related party transactions
Other Debtors included the following intercompany balance:- Infinity Holdings Ltd:£833,871 ( 2023:£882,128), Infinity Dental Practice -Partnership:£586,864 ( 2023:£628,282)
11.Controlling party
The company is controlled by the directors by virtue of owning its entire issued ordinary share capital.