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REGISTERED NUMBER: 05950795 (England and Wales)















Financial Statements for the Year Ended 30 September 2024

for

Estetica Oral Limited

Estetica Oral Limited (Registered number: 05950795)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Estetica Oral Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Dr S Salimi
Mrs P Bahramian-chegeni





SECRETARY: Mrs P Bahramian-chegeni





REGISTERED OFFICE: 238 Station Road
Addlestone
Surrey
KT15 2PS





REGISTERED NUMBER: 05950795 (England and Wales)





ACCOUNTANTS: CSL Partnership Limited
Chartered Certified Accountants
238 Station Road
Addlestone
Surrey
KT15 2PS

Estetica Oral Limited (Registered number: 05950795)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 70,000 88,751
Property, plant and equipment 5 734,664 792,280
804,664 881,031

CURRENT ASSETS
Inventories 14,500 12,750
Debtors 6 715,878 675,928
Cash at bank - 17,701
730,378 706,379
CREDITORS
Amounts falling due within one year 7 (269,170 ) (227,334 )
NET CURRENT ASSETS 461,208 479,045
TOTAL ASSETS LESS CURRENT LIABILITIES 1,265,872 1,360,076

CREDITORS
Amounts falling due after more than one
year

8

(454,342

)

(593,913

)

PROVISIONS FOR LIABILITIES (45,055 ) (45,055 )
NET ASSETS 766,475 721,108

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 766,375 721,008
SHAREHOLDERS' FUNDS 766,475 721,108

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Estetica Oral Limited (Registered number: 05950795)

Balance Sheet - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:





Dr S Salimi - Director


Estetica Oral Limited (Registered number: 05950795)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Estetica Oral 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue
Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Freehold property - 2% on cost
Short leasehold - 10% on cost
Practice equipment - 25% on reducing balance
Computer equipment - 33% on cost
Motor vehicles - 25% on reducing balance

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the income statement.

Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Estetica Oral Limited (Registered number: 05950795)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 475,000
AMORTISATION
At 1 October 2023 386,249
Amortisation for year 18,751
At 30 September 2024 405,000
NET BOOK VALUE
At 30 September 2024 70,000
At 30 September 2023 88,751

Estetica Oral Limited (Registered number: 05950795)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


5. PROPERTY, PLANT AND EQUIPMENT
Freehold Short Practice
property leasehold equipment Totals
£    £    £    £   
COST
At 1 October 2023 585,122 147,119 587,496 1,319,737
Additions - - 14,411 14,411
At 30 September 2024 585,122 147,119 601,907 1,334,148
DEPRECIATION
At 1 October 2023 77,912 23,214 426,331 527,457
Charge for year 6,903 2,943 62,181 72,027
At 30 September 2024 84,815 26,157 488,512 599,484
NET BOOK VALUE
At 30 September 2024 500,307 120,962 113,395 734,664
At 30 September 2023 507,210 123,905 161,165 792,280

Included in cost of land and buildings is freehold land of £ 240,000 (2023 - £ 240,000 ) which is not depreciated.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 13,680 13,680
Other debtors 690,198 650,248
Prepayments 12,000 12,000
715,878 675,928

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 155,717 129,008
Tax 48,701 33,391
Social security and other taxes 822 757
Pensions - 305
Other creditors 12,405 14,378
Directors' current accounts 31,939 25,920
Accrued expenses 19,586 23,575
269,170 227,334

Estetica Oral Limited (Registered number: 05950795)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 126,666 151,046
Bank loans - 2-5 years 254,465 282,475
Bank loans - more than 5 years 73,211 160,392
454,342 593,913

Amounts falling due in more than five years:

Repayable by instalments
Bank loans - more than 5 years 73,211 160,392