SOUTHWEST ORTHODONTISTS LIMITED


Directors	JAISINGHANI, Aneel Kumar
	JAISINGHANI, Shakantla
	MALIK, Ovais Humair
	MALIK, Sehr


Company Secretary	JAISINGHANI, Aneel Kumar, Dr


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	11115043 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		27,613		33,330
			27,613		33,330
Current assets
Stocks	4	20,406		15,716
Debtors	5	222,877		888,829
Cash at bank and on hand		39,690		33,246
		282,973		937,791
Creditors amounts falling due within one year	6	(906,640)		(945,177)
Net current assets (liabilities)			(623,667)		(7,386)
Total assets less current liabilities			(596,054)		25,944
Creditors amounts falling due after one year	7		(16,974)		(22,488)
Net assets			(613,028)		3,456
Capital and reserves
Called up share capital			100		100
Profit and loss account			(613,128)		3,356
Shareholders' funds			(613,028)		3,456

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 28 September 2025, and are signed on its behalf by:

JAISINGHANI, Aneel Kumar
Director
Registered Company No. 11115043

SOUTHWEST ORTHODONTISTS 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
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	20
	Office Equipment	20

	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.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	10		11

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	54,218	10,908	15,721	80,847
Additions	-	-	1,092	1,092
At 31 December 24	54,218	10,908	16,813	81,939
Depreciation and impairment
At 01 January 24	33,484	6,066	7,967	47,517
Charge for year	4,147	968	1,694	6,809
At 31 December 24	37,631	7,034	9,661	54,326
Net book value
At 31 December 24	16,587	3,874	7,152	27,613
At 31 December 23	20,734	4,842	7,754	33,330

4.	Stocks

	2024	2023
	£	£
Other stocks	20,406	15,716
Total	20,406	15,716

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	155,591	95,583
Other debtors	66,139	792,805
Prepayments and accrued income	1,147	441
Total	222,877	888,829


	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.

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.

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	55,066	59,794
Bank borrowings and overdrafts	5,514	5,515
Taxation and social security	30,116	54,512
Other creditors	150,063	173,036
Accrued liabilities and deferred income	665,881	652,320
Total	906,640	945,177


	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.

7.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	16,974	22,488
Total	16,974	22,488

8.	Guarantees provided on behalf of directors
	At the year end, the company owed £1,754 (2023: £554) to the directors, Mr Aneel Jaisinghani and Mr O Malik.

9.	Related party transactions
	The amount owed by Southwest Property Developments Limited is £NIL (2023: £726,155).