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Registered number: 09995041
Dr S Etemadi Dental Practice Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09995041
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 107,673 124,340
Tangible Assets 5 10,463 13,533
118,136 137,873
CURRENT ASSETS
Stocks 6 750 750
Investments 7 62,522 31,969
Cash at bank and in hand 128,666 131,921
191,938 164,640
Creditors: Amounts Falling Due Within One Year 8 (63,718 ) (55,211 )
NET CURRENT ASSETS (LIABILITIES) 128,220 109,429
TOTAL ASSETS LESS CURRENT LIABILITIES 246,356 247,302
Creditors: Amounts Falling Due After More Than One Year 9 (1,620 ) (8,900 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (918 ) (1,353 )
NET ASSETS 243,818 237,049
CAPITAL AND RESERVES
Called up share capital 10 110 110
Profit and Loss Account 243,708 236,939
SHAREHOLDERS' FUNDS 243,818 237,049
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
S Etemadi
Director
15th July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dr S Etemadi Dental Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09995041 . The registered office is 155 Wellingborough Road, RUSHDEN, Northamptonshire, NN10 9TB.
2. Accounting Policies
2.1. 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.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 March 2025.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 5)
3 5
Page 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 200,000
As at 31 March 2025 200,000
Amortisation
As at 1 April 2024 75,660
Provided during the period 16,667
As at 31 March 2025 92,327
Net Book Value
As at 31 March 2025 107,673
As at 1 April 2024 124,340
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 33,871 6,077 39,948
Additions 200 - 200
As at 31 March 2025 34,071 6,077 40,148
Depreciation
As at 1 April 2024 21,684 4,731 26,415
Provided during the period 3,097 173 3,270
As at 31 March 2025 24,781 4,904 29,685
Net Book Value
As at 31 March 2025 9,290 1,173 10,463
As at 1 April 2024 12,187 1,346 13,533
6. Stocks
2025 2024
£ £
Stock 750 750
7. Current Asset Investments
2025 2024
£ £
Unlisted investments 62,522 31,969
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,807 3,833
Bank loans and overdrafts 5,880 5,699
Other creditors 12,473 12,336
Taxation and social security 36,558 33,343
63,718 55,211
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,620 8,900
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
5 Ordinary A shares of £ 1.00 each 5 5
5 Ordinary B shares of £ 1.00 each 5 5
110 110
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