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JESAL SAVANIA ENDODONTICS LIMITED

Registered Number
11402556
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

JESAL SAVANIA ENDODONTICS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Dr Jesal Savania

Registered Address

12 Whiteholmes Grove
Kegworth
Derby
DE74 2AW

Registered Number

11402556 (England and Wales)
JESAL SAVANIA ENDODONTICS LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,5669,428
Investment property41,192,5911,192,591
1,201,1571,202,019
Current assets
Debtors5262,75181,976
Cash at bank and on hand49,36813,728
312,11995,704
Creditors amounts falling due within one year6(200,953)(89,100)
Net current assets (liabilities)111,1666,604
Total assets less current liabilities1,312,3231,208,623
Creditors amounts falling due after one year7(861,088)(858,989)
Provisions for liabilities8(2,142)(1,791)
Net assets449,093347,843
Capital and reserves
Called up share capital100100
Profit and loss account448,993347,743
Shareholders' funds449,093347,843
The financial statements were approved and authorised for issue by the Director on 24 March 2025, and are signed on its behalf by:
Dr Jesal Savania
Director
Registered Company No. 11402556
JESAL SAVANIA ENDODONTICS LIMITED
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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Revenue from rendering of services
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion. The revenue shown in the profit and loss account represents income receivable from buying and selling of own real estate and letting and operating or own or leased real estate.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles25
Office Equipment20
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is valued at cost less any impairment losses incurred in the period.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 2328026,3781,20927,867
Additions--1,8021,802
At 31 March 2428026,3783,01129,669
Depreciation and impairment
At 01 April 2316518,03224218,439
Charge for year232,0875542,664
At 31 March 2418820,11979621,103
Net book value
At 31 March 24926,2592,2158,566
At 31 March 231158,3469679,428
4.Investment property

£
Fair value at 01 April 231,192,591
At 31 March 241,192,591
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables23,66818,946
Other debtors239,08363,030
Total262,75181,976
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts2,9812,981
Taxation and social security197,82985,971
Other creditors-75
Accrued liabilities and deferred income14373
Total200,95389,100
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts861,088858,989
Total861,088858,989
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,1421,791
Total2,1421,791
9.Related party transactions
During the year the director made available a loan to the company. At the year end the balance of this loan was -177,012 (2022: -£68,230). This loan is repayable upon demand and has been subject to interest payable at the UK market rate on a monthly basis.