2023-10-012024-09-302024-09-30false09810041WESTERN ROAD DENTAL PRACTICE 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WESTERN ROAD DENTAL PRACTICE LTD

Registered Number
09810041
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

WESTERN ROAD DENTAL PRACTICE LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

ANAND, Vivek, Dr
LEZCANO IBANEZ, Iker

Registered Address

97 Western Road
Romford
RM1 3LS

Registered Number

09810041 (England and Wales)
WESTERN ROAD DENTAL PRACTICE LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3240,000360,000
Tangible assets4497,966508,732
737,966868,732
Current assets
Stocks52,6502,621
Debtors6107,31534,286
Cash at bank and on hand267,596289,517
377,561326,424
Creditors amounts falling due within one year7(263,071)(422,817)
Net current assets (liabilities)114,490(96,393)
Total assets less current liabilities852,456772,339
Creditors amounts falling due after one year8(187,361)(193,726)
Provisions for liabilities10(14,702)(19,083)
Net assets650,393559,530
Capital and reserves
Called up share capital100100
Profit and loss account650,293559,430
Shareholders' funds650,393559,530
The financial statements were approved and authorised for issue by the Board of Directors on 26 June 2025, and are signed on its behalf by:
ANAND, Vivek, Dr
Director
LEZCANO IBANEZ, Iker
Director

Registered Company No. 09810041
WESTERN ROAD DENTAL PRACTICE LTD
Notes to the Financial Statements
for the year ended 30 September 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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
Goodwill Goodwill, being the amount paid in connection with the acquisition of a business in 10, is being amortised evenly over its estimated useful life of ten 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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-100
Plant and machinery25-
Vehicles25-
Office Equipment25-
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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1413
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 October 231,200,0001,200,000
At 30 September 241,200,0001,200,000
Amortisation and impairment
At 01 October 23840,000840,000
Charge for year120,000120,000
At 30 September 24960,000960,000
Net book value
At 30 September 24240,000240,000
At 30 September 23360,000360,000
4.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 October 23471,664142,24916,520630,433
Additions-12,600-12,600
At 30 September 24471,664154,84916,520643,033
Depreciation and impairment
At 01 October 2327,78981,67512,237121,701
Charge for year4,71717,5781,07123,366
At 30 September 2432,50699,25313,308145,067
Net book value
At 30 September 24439,15855,5963,212497,966
At 30 September 23443,87560,5744,283508,732
5.Stocks

2024

2023

££
Finished goods2,6502,621
Total2,6502,621
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables5,9705,010
Other debtors67,443700
Prepayments and accrued income33,90228,576
Total107,31534,286
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables43,75562,784
Bank borrowings and overdrafts10,1288,985
Taxation and social security98,44490,955
Finance lease and HP contracts3,866-
Other creditors16,878260,093
Accrued liabilities and deferred income90,000-
Total263,071422,817
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts183,495193,726
Other creditors3,866-
Total187,361193,726
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts3,866-
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)14,70219,083
Total14,70219,083
11.Guarantees provided on behalf of directors
The directors` current account debit balance of £60,378 (2023: credit balance of £250,621) relates to Mr V Anand and Mr I Lezcano.