2023-10-012024-09-302024-09-30false07389788OPTIMA CARE (MAIDENHEAD) 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OPTIMA CARE (MAIDENHEAD) LTD

Registered Number
07389788
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

OPTIMA CARE (MAIDENHEAD) LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Jagmohan Singh Chawla
Manmohan Singh Chawla

Company Secretary

CHAWLA, Manmohan Singh, Dr

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

07389788 (England and Wales)
OPTIMA CARE (MAIDENHEAD) LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets478,47293,906
78,47293,906
Current assets
Stocks515,0004,000
Debtors6121,18659,898
Cash at bank and on hand40,6208,727
176,80672,625
Creditors amounts falling due within one year7(146,033)(125,252)
Net current assets (liabilities)30,773(52,627)
Total assets less current liabilities109,24541,279
Creditors amounts falling due after one year8(18,353)(33,225)
Provisions for liabilities10(19,618)(6,015)
Net assets71,2742,039
Capital and reserves
Called up share capital1,0001,000
Profit and loss account70,2741,039
Shareholders' funds71,2742,039
The financial statements were approved and authorised for issue by the Board of Directors on 27 June 2025, and are signed on its behalf by:
Manmohan Singh Chawla
Director
Registered Company No. 07389788
OPTIMA CARE (MAIDENHEAD) 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover represents the fees receivable for dental treatments performed and the supply of related goods and services.
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 arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost valuation, net of depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-6.5
Fixtures and fittings-6.5
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under 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).
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year1313
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 October 23390,000390,000
At 30 September 24390,000390,000
Amortisation and impairment
At 01 October 23390,000390,000
At 30 September 24390,000390,000
Net book value
At 30 September 24--
At 30 September 23--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 October 2353,516163,2434,782221,541
Additions-2,904-2,904
At 30 September 2453,516166,1474,782224,445
Depreciation and impairment
At 01 October 2311,007115,2981,330127,635
Charge for year6,37611,09986318,338
At 30 September 2417,383126,3972,193145,973
Net book value
At 30 September 2436,13339,7502,58978,472
At 30 September 2342,50947,9453,45293,906
The net book value of Plant & machinery includes assets held under finance leases or hire purchase contracts of £53,516 (2023 : £53,516) and accumulated depreciation charge in respect of these assets is £17,383 (2023 : £11,007).
5.Stocks

2024

2023

££
Finished goods15,0004,000
Total15,0004,000
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables55,38347,099
Other debtors65,76512,319
Prepayments and accrued income38480
Total121,18659,898
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19,74926,577
Bank borrowings and overdrafts8,9708,970
Taxation and social security8,7984,328
Finance lease and HP contracts4,2356,996
Other creditors93,94273,664
Accrued liabilities and deferred income10,3394,717
Total146,033125,252
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,11918,756
Other creditors10,23414,469
Total18,35333,225
Included in bank borrowings within one year and after one year are bounceback loan of £17,089 (2023 : £27,726).
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts10,23414,469
At the reporting end date the company had a total outstanding commitments for hire purchase payments under non-cancellable contract of £14,469 (2023 : £21,465). The hire purchase contracts are secured on related assets.
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)19,6186,015
Total19,6186,015
11.Related party transactions
Included in other debtors is an amount of £65,765 (2023 : £12,319 debit) due from the director, Mr. M S Chawla. Included in other creditors is an amount of £600 (2023 : £600) due to Brightsmile Tadworth, a partnership related to the directors, it also includes an amount of £1,973 (2023 : £32,569) due to Optima Care (HW) Ltd, a company related to the director Mr. M S Chawla and £25,000 (2023 : £Nil) due to Brightsmile Dental Care Ltd, a company related to the directors. During the year company paid consultancy fees amounting to £60,000 (2023 : £60,000) to the company related to the director, Mr JS Chawla. During the year company paid rent amounting to £20,000 (2023 : £20,000) to the director, Mr MS Chawla.