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NORTHWEST ORTHODONTISTS LIMITED

Registered Number
07708347
(England and Wales)

Unaudited Financial Statements for the Period ended
28 March 2024

NORTHWEST ORTHODONTISTS LIMITED
Company Information
for the period from 31 March 2023 to 28 March 2024

Directors

Sehr Mailk
Ovais H Malik

Registered Address

70 Market Street
Tottington
Bury
BL8 3LJ

Registered Number

07708347 (England and Wales)
NORTHWEST ORTHODONTISTS LIMITED
Balance Sheet as at
28 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3437,500647,500
Tangible assets4174,357203,961
611,857851,461
Current assets
Debtors5,61,515,626680,135
Cash at bank and on hand104,848421,290
1,620,4741,101,425
Creditors amounts falling due within one year7(473,555)(382,527)
Net current assets (liabilities)1,146,919718,898
Total assets less current liabilities1,758,7761,570,359
Creditors amounts falling due after one year8(59,105)(104,209)
Provisions for liabilities10(25,134)(32,176)
Net assets1,674,5371,433,974
Capital and reserves
Called up share capital100100
Profit and loss account1,674,4371,433,874
Shareholders' funds1,674,5371,433,974
The financial statements were approved and authorised for issue by the Board of Directors on 27 March 2025, and are signed on its behalf by:
Ovais H Malik
Director
Registered Company No. 07708347
NORTHWEST ORTHODONTISTS LIMITED
Notes to the Financial Statements
for the period ended 28 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.
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.
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.
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:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles-3
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year1615
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 31 March 232,100,0002,100,000
At 28 March 242,100,0002,100,000
Amortisation and impairment
At 31 March 231,452,5001,452,500
Charge for year210,000210,000
At 28 March 241,662,5001,662,500
Net book value
At 28 March 24437,500437,500
At 30 March 23647,500647,500
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 31 March 2367,270182,355130,96663,310443,901
Additions---3,9443,944
At 28 March 2467,270182,355130,96667,254447,845
Depreciation and impairment
At 31 March 23-145,41247,80446,724239,940
Charge for year-8,15919,1226,26733,548
At 28 March 24-153,57166,92652,991273,488
Net book value
At 28 March 2467,27028,78464,04014,263174,357
At 30 March 2367,27036,94383,16216,586203,961
5.Debtors: amounts due within one year

2024

2023

££
Other debtors1,363,891553,993
Prepayments and accrued income112,735107,667
Deferred tax asset, debtors39,00018,475
Total1,515,626680,135
6.Debtors: amounts due after one year
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables59,06166,095
Bank borrowings and overdrafts21,60010,800
Taxation and social security356,531282,321
Finance lease and HP contracts30,00015,000
Other creditors9634,111
Accrued liabilities and deferred income5,4004,200
Total473,555382,527
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9,47129,293
Other creditors49,63474,916
Total59,105104,209
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts49,63474,916
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)25,13432,176
Total25,13432,176
11.Directors advances, credits and guarantees
At the balance sheet date, there is a director loan debit balance of £984,409 (2023: £420,298).
12.Controlling party
The ultimate controlling party is O. H. Malik, by virtue of his shareholding and directorship.