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REGISTERED NUMBER: 06545366 (England and Wales)












CLARK HOUSE DENTAL SURGERIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLARK HOUSE DENTAL SURGERIES LIMITED

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTOR: Dr K Kothand





REGISTERED OFFICE: 14 Lockyer Street
The Hoe
PLYMOUTH
Devon
PL1 2QJ





REGISTERED NUMBER: 06545366 (England and Wales)





ACCOUNTANTS: Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT

CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 71,329 84,438
71,329 84,438

CURRENT ASSETS
Stocks 5,500 5,500
Debtors 6 348,144 193,390
Cash at bank and in hand 168 11,091
353,812 209,981
CREDITORS
Amounts falling due within one year 7 (252,147 ) (216,811 )
NET CURRENT ASSETS/(LIABILITIES) 101,665 (6,830 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,994

77,608

CREDITORS
Amounts falling due after more than one year 8 (129,617 ) (38,546 )

PROVISIONS FOR LIABILITIES (17,832 ) (21,110 )
NET ASSETS 25,545 17,952

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 25,445 17,852
SHAREHOLDERS' FUNDS 25,545 17,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)

BALANCE SHEET - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2025 and were signed by:





Dr K Kothand - Director


CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Clark House Dental Surgeries Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net sales of dental services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been fully amortised.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 375,000
AMORTISATION
At 1 April 2024
and 31 March 2025 375,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 172,538 18,102 20,224 210,864
DEPRECIATION
At 1 April 2024 98,335 8,975 19,116 126,426
Charge for year 11,130 1,504 475 13,109
At 31 March 2025 109,465 10,479 19,591 139,535
NET BOOK VALUE
At 31 March 2025 63,073 7,623 633 71,329
At 31 March 2024 74,203 9,127 1,108 84,438

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 April 2024
and 31 March 2025 40,177
DEPRECIATION
At 1 April 2024 3,499
Charge for year 5,502
At 31 March 2025 9,001
NET BOOK VALUE
At 31 March 2025 31,176
At 31 March 2024 36,678

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Dentus Ltd 235,633 193,057
Prepayments 112,511 333
348,144 193,390

CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) 81,279 70,016
Hire purchase contracts 24,870 8,478
Trade creditors 31,021 37,810
Tax 55,685 57,227
Social security and other taxes 5,253 3,086
Pension 1,305 800
Credit card 28,510 6,486
Barclays credit card 327 430
Accrued expenses 23,897 32,478
252,147 216,811

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 9) 21,336 13,356
Hire purchase contracts 108,281 25,190
129,617 38,546

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 10,545 -
Bank loans 70,734 70,016
81,279 70,016

Amounts falling due between one and two years:
Bank loans - 1-2 years 21,336 13,356

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 133,151 33,668

Hire purchase and other loan liabilities are secured on the assets to which they relate.

CLARK HOUSE DENTAL SURGERIES LIMITED (REGISTERED NUMBER: 06545366)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary 1 100 100

12. RESERVES
Retained
earnings
£   

At 1 April 2024 17,852
Profit for the year 187,593
Dividends (180,000 )
At 31 March 2025 25,445

13. RELATED PARTY DISCLOSURES

The immediate parent of Clark House Dental Surgeries Limited is Dentus Limited.