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CHESTFIELD DENTAL SURGERY LIMITED

Registered Number
08405284
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

CHESTFIELD DENTAL SURGERY LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

EYRUMLU, Azad, Dr
SHAKIR, Honar

Registered Address

74 Pentland Road
Slough
SL2 1TN

Registered Number

08405284 (England and Wales)
CHESTFIELD DENTAL SURGERY LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4101,79470,847
101,79470,847
Current assets
Debtors51,568,6131,163,302
Cash at bank and on hand208,64045,153
1,777,2531,208,455
Creditors amounts falling due within one year6(249,121)(182,436)
Net current assets (liabilities)1,528,1321,026,019
Total assets less current liabilities1,629,9261,096,866
Creditors amounts falling due after one year7(119,328)(108,384)
Net assets1,510,598988,482
Capital and reserves
Called up share capital100100
Profit and loss account1,510,498988,382
Shareholders' funds1,510,598988,482
The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2025, and are signed on its behalf by:
EYRUMLU, Azad, Dr
Director
SHAKIR, Honar
Director

Registered Company No. 08405284
CHESTFIELD DENTAL SURGERY LIMITED
Notes to the Financial Statements
for the year 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.
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. Turnover is reduced for estimated customer returns, rebates & other similar allowances.
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
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.
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
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 machinery7
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year1313
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 24236,025236,025
At 31 March 25236,025236,025
Amortisation and impairment
At 01 April 24236,025236,025
At 31 March 25236,025236,025
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 24192,9626,633199,595
Additions70,200-70,200
At 31 March 25263,1626,633269,795
Depreciation and impairment
At 01 April 24126,4282,320128,748
Charge for year37,5951,65839,253
At 31 March 25164,0233,978168,001
Net book value
At 31 March 2599,1392,655101,794
At 31 March 2466,5344,31370,847
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables122,66271,206
Amounts owed by group undertakings1,424,9051,035,446
Other debtors20,50420,504
Prepayments and accrued income-35,603
Deferred tax asset, debtors542543
Total1,568,6131,163,302
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables55,754118,814
Amounts owed to related parties129,957-
Taxation and social security16,9049,490
Finance lease and HP contracts27,26631,138
Other creditors19,24022,994
Total249,121182,436
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts72,99534,622
Other creditors46,33373,762
Total119,328108,384
8.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts46,33373,761
9.Provisions for liabilities
10.Related party transactions
The intercompany balances consist entirely of related party transactions, which form part of the ultimate controlling party. The accumulated balance as at year end, owed to the company is £1,236,970 (2024 - £1,035,446).
11.Controlling party
The ultimate controlling party is Saliv Ltd.