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Registered number: 11599623
Caspian Dental Clinic Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Caspian Dental Clinic Ltd For The Year Ended 31 October 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caspian Dental Clinic Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Caspian Dental Clinic Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Caspian Dental Clinic Ltd and state those matters that we have agreed to state to the director of Caspian Dental Clinic Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caspian Dental Clinic Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Caspian Dental Clinic Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Caspian Dental Clinic Ltd . You consider that Caspian Dental Clinic Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Caspian Dental Clinic Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Anderson Ross Accounting and Tax
27 June 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Page 1
Page 2
Balance Sheet
Registered number: 11599623
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 30,613 38,267
30,613 38,267
CURRENT ASSETS
Debtors 4 12,349 6,288
Cash at bank and in hand 8,965 13,723
21,314 20,011
Creditors: Amounts Falling Due Within One Year 5 (8,085 ) (6,490 )
NET CURRENT ASSETS (LIABILITIES) 13,229 13,521
TOTAL ASSETS LESS CURRENT LIABILITIES 43,842 51,788
NET ASSETS 43,842 51,788
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account 42,842 50,788
SHAREHOLDERS' FUNDS 43,842 51,788
Page 2
Page 3
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Kimia Mirzakhani
Director
27 June 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
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.
1.2. Turnover
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.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
1.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 3
2 3
Page 4
Page 5
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 1,888 44,944 1,389 48,221
As at 31 October 2024 1,888 44,944 1,389 48,221
Depreciation
As at 1 November 2023 1,092 7,911 951 9,954
Provided during the period 159 7,407 88 7,654
As at 31 October 2024 1,251 15,318 1,039 17,608
Net Book Value
As at 31 October 2024 637 29,626 350 30,613
As at 1 November 2023 796 37,033 438 38,267
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 12,349 6,288
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 14
Corporation tax 1,118 1,303
Other taxes and social security - 72
Other creditors 5,707 633
Accruals and deferred income 1,260 2,400
Director's loan account - 2,068
8,085 6,490
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5
Page 6
7. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 5,060 8,000
Page 6