ORAL HEALTHCARE LIMITED


Director	PATEL, Sundeep


Registered Address	74 Pentland Road
	Slough
	SL2 1TN


Registered Number	09515416 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		19,750
Tangible assets	4		11,257		54,620
			11,257		74,370
Current assets
Debtors		561,813		285,953
Cash at bank and on hand		9,514		13,771
		571,327		299,724
Creditors amounts falling due within one year	5	(797,735)		(399,090)
Net current assets (liabilities)			(226,408)		(99,366)
Total assets less current liabilities			(215,151)		(24,996)
Creditors amounts falling due after one year	6		(22,509)		(38,939)
Net assets			(237,660)		(63,935)
Capital and reserves
Profit and loss account			(237,660)		(63,935)
Shareholders' funds			(237,660)		(63,935)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 June 2025, and are signed on its behalf by:

PATEL, Sundeep
Director
Registered Company No. 09515416

ORAL HEALTHCARE 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.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	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.

	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.

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
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets have been recognised with a useful economic life of 10 years and amortised over their useful economic life.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Fixtures and Fittings - 25% Straight Line Method.

	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.

	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


		2025		2024
	Average number of employees during the year	0		6

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	197,500	197,500
At 31 March 25	197,500	197,500
Amortisation and impairment
At 01 April 24	177,750	177,750
Charge for year	19,750	19,750
At 31 March 25	197,500	197,500
Net book value
At 31 March 25	-	-
At 31 March 24	19,750	19,750

4.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 April 24	173,452	173,452
At 31 March 25	173,452	173,452
Depreciation and impairment
At 01 April 24	118,832	118,832
Charge for year	43,363	43,363
At 31 March 25	162,195	162,195
Net book value
At 31 March 25	11,257	11,257
At 31 March 24	54,620	54,620

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	355,581	323,311
Amounts owed to related parties	24,512	-
Finance lease and HP contracts	15,504	27,907
Other creditors	402,138	47,872
Total	797,735	399,090

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	22,509	38,939
Total	22,509	38,939

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	18,454		34,884

8.	Related party transactions
	Included within the Creditors due within one year is balances owed to Director of £241,271 (2023: £200,738).