Pear Tree Dental Limited


Directors	Dr Imrana Ishaque
	Dr Javaad Mirza


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


Registered Number	13802053 (England and Wales)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		19,490		19,490
Tangible assets	4		308,500		308,500
Investments	5		900,000		900,000
			1,227,990		1,227,990
Current assets
Debtors		-		52,263
Cash at bank and on hand		10,205		20
		10,205		52,283
Creditors amounts falling due within one year	6	(263,623)		(261,272)
Net current assets (liabilities)			(253,418)		(208,989)
Total assets less current liabilities			974,572		1,019,001
Creditors amounts falling due after one year	7		(974,541)		(1,018,901)
Net assets			31		100
Capital and reserves
Called up share capital			100		100
Profit and loss account			(69)		-
Shareholders' funds			31		100

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 30 May 2025, and are signed on its behalf by:

Dr Imrana Ishaque
Director

Dr Javaad Mirza
Director

Registered Company No. 13802053

Pear Tree Dental Limited

Notes to the Financial Statements
for the year ended 31 December 2024

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.

	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 shares in group undertakings and management fees.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	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.

	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:

	Investments
	Investments are initially recorded at cost, and subsequently stated as cost less any accumulated depreciation and impairment losses.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 24	19,490	19,490
At 31 December 24	19,490	19,490
Net book value
At 31 December 24	19,490	19,490
At 31 December 23	19,490	19,490

4.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 January 24	308,500	308,500
At 31 December 24	308,500	308,500
Net book value
At 31 December 24	308,500	308,500
At 31 December 23	308,500	308,500

5.	Fixed asset investments
	The fixed asset investments represents the cost of acquiring 100% of the share capital in The Pear Tree Dental Centre Limited. This company is a trading company registered in England and Wales. Under the provision of the Companies Act 2006, the company is exempt from preparing the consolidated accounts and has not done so. Therefore, the accounts show information about the company as a single entity.

Fixed asset investments

The fixed asset investments represents the cost of acquiring 100% of the share capital in The Pear Tree Dental Centre Limited. This company is a trading company registered in England and Wales. 

Under the provision of the Companies Act 2006, the company is exempt from preparing the consolidated accounts and has not done so. Therefore, the accounts show information about the company as a single entity.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 24	900,000	900,000
At 31 December 24	900,000	900,000
Net book value
At 31 December 24	900,000	900,000
At 31 December 23	900,000	900,000

	Notes
	¹Investments in group undertakings and participating interests

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	10,139	-
Bank borrowings and overdrafts	42,328	42,328
Amounts owed to related parties	203,081	-
Taxation and social security	4,962	4,268
Other creditors	-	213,143
Accrued liabilities and deferred income	3,113	1,533
Total	263,623	261,272

7.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	974,541	1,018,901
Total	974,541	1,018,901

8.	Related party transactions
	During the year the directors made available loans to the company. These loans are repayable on demand. At the year end the balance of these was £Nil (2023: £213,143).

9.	Parent-subsidiary relationships
	Pear Tree Dental Ltd is the parent company within its group, owning 100% shares in a single subsidiary company - The Pear Tree Dental Centre Ltd.