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REGISTERED NUMBER: 06052491 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

ORODENT LIMITED

ORODENT LIMITED (REGISTERED NUMBER: 06052491)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ORODENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: DR S M ZALA





SECRETARY: Mrs A Zala





REGISTERED OFFICE: 27 Old Gloucester Street
London
WC1N 3AX





REGISTERED NUMBER: 06052491 (England and Wales)





ACCOUNTANTS: Kwik Accounting & Taxation Services Limited
15 Mercia Drive
Oadby
Leicester
Leicestershire
LE2 5GB

ORODENT LIMITED (REGISTERED NUMBER: 06052491)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,927 2,408
Investments 5 595,888 523,978
597,815 526,386

CURRENT ASSETS
Cash at bank and in hand 126,146 50,826

CREDITORS
Amounts falling due within one year 6 184,017 85,741
NET CURRENT LIABILITIES (57,871 ) (34,915 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

539,944

491,471

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 539,844 491,371
SHAREHOLDERS' FUNDS 539,944 491,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2025 and were signed by:





DR S M ZALA - Director


ORODENT LIMITED (REGISTERED NUMBER: 06052491)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

ORODENT LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Computer equipment - 20% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

ORODENT LIMITED (REGISTERED NUMBER: 06052491)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 11,919 5,772 17,691
DEPRECIATION
At 1 June 2023 11,636 3,647 15,283
Charge for year 56 425 481
At 31 May 2024 11,692 4,072 15,764
NET BOOK VALUE
At 31 May 2024 227 1,700 1,927
At 31 May 2023 283 2,125 2,408

5. FIXED ASSET INVESTMENTS

The company's investments at the Balance Sheet date in the share capital of companies include the following:

JOINT VENTURE

Locome Limited
Registered office:
Nature of business: Internet sales of fashioner.
%
Class of shares: holding
Loans to
joint
ventures
£   
At 1 June 2023 523,978
New in year 71,910
At 31 May 2024 595,888

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 62,711 31,364
Trade creditors 2,119 62
Taxation and social security 114,531 50,063
Other creditors 4,656 4,252
184,017 85,741

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
100 Ordinary 1 100 100

ORODENT LIMITED (REGISTERED NUMBER: 06052491)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

8. RESERVES
Retained
earnings
£   

At 1 June 2023 491,371
Profit for the year 188,473
Dividends (140,000 )
At 31 May 2024 539,844

9. RELATED PARTY DISCLOSURES

Since, 2014, the company director has a business relationship with Harbour Road Dental practice in Cheshire in which the director owns 50% share in a Joint venture partnership. At the balance sheet date the amount due to the partnership was £Nil (2023 £Nil). In the post balance sheet period the partnership was sold to a third party.