FORTUNA DENTAL LTD


Directors	Dr Kulveer Rooprai
	Mrs Sharondeep Rooprai


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	15361077 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025
		£	£
Fixed assets
Intangible assets	3		496,851
Tangible assets	4		28,238
			525,089
Current assets
Stocks	5	6,300
Debtors	6	40,999
Cash at bank and on hand		131,881
		179,180
Creditors amounts falling due within one year	7	(120,128)
Net current assets (liabilities)			59,052
Total assets less current liabilities			584,141
Creditors amounts falling due after one year	8		(519,090)
Net assets			65,051
Capital and reserves
Called up share capital			100
Profit and loss account			64,951
Shareholders' funds			65,051

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 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 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 Board of Directors on 15 September 2025, and are signed on its behalf by:

Dr Kulveer Rooprai
Director
Registered Company No. 15361077

FORTUNA DENTAL LTD

Notes to the Financial Statements
for the period 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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Plant and machinery	20

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

2.	Average number of employees


		2025
	Average number of employees during the year	8

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
Additions	496,851	496,851
At 31 March 25	496,851	496,851
Net book value
At 31 March 25	496,851	496,851
At 18 December 23	-	-

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
Additions	35,297	35,297
At 31 March 25	35,297	35,297
Depreciation and impairment
Charge for year	7,059	7,059
At 31 March 25	7,059	7,059
Net book value
At 31 March 25	28,238	28,238
At 18 December 23	-	-

5.	Stocks

		2025
		£
	Raw materials and consumables	6,300
	Total	6,300

6.	Debtors: amounts due within one year

		2025
		£
	Amounts owed by group undertakings	40,999
	Total	40,999

7.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	8,538
	Bank borrowings and overdrafts	11,369
	Taxation and social security	10,326
	Other creditors	86,606
	Accrued liabilities and deferred income	3,289
	Total	120,128

8.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	519,090
	Total	519,090

9.	Related party transactions
	During the period the directors made available a loan to the company. As at 31 March 2025, the balance of this loan was £84,606. This loan is interest free and repayable on demand.