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VAIDA DENTAL PRACTICE LTD

Registered Number
09899838
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

VAIDA DENTAL PRACTICE LTD
Company Information
for the period from 1 January 2024 to 31 March 2025

Director

CEBATORIUTE-LARUFFA, Vaida

Registered Address

51 Athol Square
London
E14 0NP

Registered Number

09899838 (England and Wales)
VAIDA DENTAL PRACTICE LTD
Statement of Financial Position
31 March 2025

Notes

31 Mar 2025

31 Dec 2023

£

£

£

£

Fixed assets
Tangible assets320,680166
20,680166
Current assets
Debtors4-6,710
Cash at bank and on hand7,4444,646
7,44411,356
Creditors amounts falling due within one year5(12,006)(11,108)
Net current assets (liabilities)(4,562)248
Total assets less current liabilities16,118414
Creditors amounts falling due after one year6(10,133)-
Provisions for liabilities8(3,929)-
Net assets2,056414
Capital and reserves
Share premium4,05312,183
Profit and loss account(1,997)(11,769)
Shareholders' funds2,056414
The financial statements were approved and authorised for issue by the Director on 26 June 2025, and are signed on its behalf by:
CEBATORIUTE-LARUFFA, Vaida
Director
Registered Company No. 09899838
VAIDA DENTAL PRACTICE LTD
Notes to the Financial Statements
for the period ended 31 March 2025

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.
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated 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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
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:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Office Equipment4
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

20252023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 24-7,156-7,156
Additions21,995-1,23423,229
At 31 March 2521,9957,1561,23430,385
Depreciation and impairment
At 01 January 24-6,990-6,990
Charge for year2,3691661802,715
At 31 March 252,3697,1561809,705
Net book value
At 31 March 2519,626-1,05420,680
At 31 December 23-166-166
4.Debtors: amounts due within one year

2025

2023

££
Trade debtors / trade receivables-3,479
Other debtors-231
Prepayments and accrued income-3,000
Total-6,710
5.Creditors: amounts due within one year

2025

2023

££
Trade creditors / trade payables-4,398
Taxation and social security5,6066,274
Finance lease and HP contracts6,400-
Other creditors-436
Total12,00611,108
6.Creditors: amounts due after one year

2025

2023

££
Other creditors10,133-
Total10,133-
7.Obligations under finance leases

2025

2023

££
Finance lease and HP contracts10,133-
8.Provisions for liabilities

2025

2023

££
Net deferred tax liability (asset)3,929-
Total3,929-
9.Share capital
As at 31 March 2025, the issued and fully paid share capital of the company consists of Ordinary shares of £1 each, which remains unchanged from the previous year (2023).