1 January 2023 false No description of principal activity Taxfiler 2024.6 07323846business:PrivateLimitedCompanyLtd2023-01-012024-01-31 073238462022-12-31 073238462023-01-012024-01-31 07323846business:AuditExempt-NoAccountantsReport2023-01-012024-01-31 07323846business:FilletedAccounts2023-01-012024-01-31 073238462024-01-31 07323846business:Director32023-01-012024-01-31 07323846business:Director42023-01-012024-01-31 07323846business:RegisteredOffice2023-01-012024-01-31 073238462022-12-31 07323846core:WithinOneYear2024-01-31 07323846core:WithinOneYear2022-12-31 07323846core:AfterOneYear2024-01-31 07323846core:AfterOneYear2022-12-31 07323846core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 07323846core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 07323846core:PreviouslyStatedAmount2024-01-31 07323846core:PreviouslyStatedAmount2022-12-31 07323846business:SmallEntities2023-01-012024-01-31 07323846countries:EnglandWales2023-01-012024-01-31 07323846core:Goodwill2022-12-31 07323846core:Goodwill2023-01-012024-01-31 07323846core:Goodwill2024-01-31 07323846core:ComputerEquipment2022-12-31 07323846core:ComputerEquipment2024-01-31 07323846core:ComputerEquipment2023-01-012024-01-31 073238462022-04-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 07323846 (England and Wales)
Meliora Dental Limited Unaudited accounts for the period from 1 January 2023 to 31 January 2024
Meliora Dental Limited Unaudited accounts Contents
Page
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Meliora Dental Limited Company Information for the period from 1 January 2023 to 31 January 2024
Directors
Kunal Rai Namrata Rai
Company Number
07323846 (England and Wales)
Registered Office
313 Roundhay Road Leeds LS8 4HT England
Accountants
BGS Accounting Limited 75 Exploration Drive Leicester LE4 5NU
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Meliora Dental Limited Statement of financial position as at 31 January 2024
2024 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
989,750 
189,750 
Tangible assets
7,676 
10,417 
997,426 
200,167 
Current assets
Debtors
- 
51,684 
Cash at bank and in hand
7,639 
19,979 
7,639 
71,663 
Creditors: amounts falling due within one year
(13,740)
(70,622)
Net current (liabilities)/assets
(6,101)
1,041 
Total assets less current liabilities
991,325 
201,208 
Creditors: amounts falling due after more than one year
(752,000)
- 
Net assets
239,325 
201,208 
Capital and reserves
Profit and loss account
239,325 
201,208 
Shareholders' funds
239,325 
201,208 
For the period 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 of Directors and authorised for issue on 7 February 2025 and were signed on its behalf by
Kunal Rai Director Company Registration No. 07323846
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Meliora Dental Limited Notes to the Accounts for the period from 1 January 2023 to 31 January 2024
1
Statutory information
Meliora Dental Limited is a private company, limited by shares, registered in England and Wales, registration number 07323846. The registered office is 313 Roundhay Road, Leeds, LS8 4HT, England.
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 period, 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.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
189,750 
Additions
800,000 
At 31 January 2024
989,750 
Amortisation
At 1 January 2023
- 
At 31 January 2024
- 
Net book value
At 31 January 2024
989,750 
At 31 December 2022
189,750 
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Meliora Dental Limited Notes to the Accounts for the period from 1 January 2023 to 31 January 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
13,158 
At 31 January 2024
13,158 
Depreciation
At 1 January 2023
2,741 
Charge for the period
2,741 
At 31 January 2024
5,482 
Net book value
At 31 January 2024
7,676 
At 31 December 2022
10,417 
6
Debtors
2024 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
5,884 
Amounts falling due after more than one year
Trade debtors
- 
45,800 
7
Creditors: amounts falling due within one year
2024 
2022 
£ 
£ 
Trade creditors
- 
18,498 
Taxes and social security
(2,617)
18,931 
Other creditors
16,357 
30,835 
Accruals
- 
2,358 
13,740 
70,622 
8
Creditors: amounts falling due after more than one year
2024 
2022 
£ 
£ 
Bank loans
680,000 
- 
Loans from directors
72,000 
- 
752,000 
- 
9
Average number of employees
During the period the average number of employees was 6 (2022: 6).
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