Registration number: 08665625

Uzima Limited

trading as Crofton House Dental Practice

Contents

Accountants' Report	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Uzima Limited

trading as Crofton House Dental Practice
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Uzima Limited for the year ended 31 May 2025 as set out on pages 2 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/.

This report is made solely to the Board of Directors of Uzima Limited, 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 Uzima Limited and state those matters that we have agreed to state to the Board of Directors of Uzima Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Uzima Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Uzima Limited 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 of Uzima Limited. You consider that Uzima Limited 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 Uzima Limited. 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 statutory accounts.

......................................

Page Kirk LLP
Chartered accountants and chartered tax advisers
Sherwood House
7 Gregory Boulevard
Nottingham
NG7 6LB

12 September 2025

Uzima Limited

trading as Crofton House Dental Practice

(Registration number: 08665625)
Abridged Balance Sheet as at 31 May 2025

	Note	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	4		97,683		108,537
Tangible assets	5		9,737		12,465
			107,420		121,002
Current assets
Stocks		3,808		4,952
Debtors		11,341		7,782
Cash at bank and in hand		82,883		59,232
		98,032		71,966
Creditors: Amounts falling due within one year		(41,893)		(50,193)
Net current assets			56,139		21,773
Total assets less current liabilities			163,559		142,775
Provisions for liabilities			(2,581)		(3,303)
Net assets			160,978		139,472
Capital and reserves
Called up share capital		100		100
Profit and loss account		160,878		139,372
Total equity			160,978		139,472

Uzima Limited

trading as Crofton House Dental Practice

(Registration number: 08665625)
Abridged Balance Sheet as at 31 May 2025

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 September 2025
 

......................................... Mr G Varma Director

Uzima Limited

trading as Crofton House Dental Practice

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Crofton House
162 Ratby Road
Groby
Leicester
LE6 0BT

These financial statements were authorised for issue by the director on 12 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation of financial statements

These financial statements were prepared under the historical cost convention in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard 102 ('FRS 102') Section 1A small entities, and with the Companies Act 2006.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are accounted for on the accruals basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Uzima Limited

trading as Crofton House Dental Practice

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Dental equipment	15% straight line
Office equipment	15% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	5% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Uzima Limited

trading as Crofton House Dental Practice

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

During the year, the average number of employees at the company was 2 (2024 - 2).

Uzima Limited

trading as Crofton House Dental Practice

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2024	217,076	217,076
At 31 May 2025	217,076	217,076
Amortisation
At 1 June 2024	108,539	108,539
Amortisation charge	10,854	10,854
At 31 May 2025	119,393	119,393
Carrying amount
At 31 May 2025	97,683	97,683
At 31 May 2024	108,537	108,537

5	Tangible assets

	Dental equipment  £	Office equipment  £	Total £
Cost or valuation
At 1 June 2024	51,609	18,525	70,134
Additions	-	2,657	2,657
At 31 May 2025	51,609	21,182	72,791
Depreciation
At 1 June 2024	46,531	11,138	57,669
Charge for the year	3,796	1,589	5,385
At 31 May 2025	50,327	12,727	63,054
Carrying amount
At 31 May 2025	1,282	8,455	9,737
At 31 May 2024	5,078	7,387	12,465

Uzima Limited

trading as Crofton House Dental Practice

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

6

Creditors

Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £4,500 (2024 - £4,500).

7	Obligations under leases and hire purchase contracts

Operating leases

At 31 May 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £33,515 (2024 - £41,894).
 

8

Charges

The Royal Bank of Scotland PLC holds the following charges:
A legal charge dated 23 April 2014 containing a fixed and floating charge over the property or undertaking of the company and a negative pledge.
This charge was satisfied on 18 August 2025.

A legal charge dated 9 July 2014 containing a fixed charge and a negative pledge.
A legal charge dated 13 June 2014 over the property at 162 Ratby road, Groby, Leicestershire and containing a fixed charge and a negative pledge.
These charges were satisfied on 11 March 2025.