11 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 1,097,348 975,841 24,301 1,000,142 97,206 121,507 113,023 8,779 4,724 117,078 80,322 10,662 4,724 86,260 30,818 32,701 xbrli:pure xbrli:shares iso4217:GBP 07078021 2024-04-01 2025-03-31 07078021 2025-03-31 07078021 2024-03-31 07078021 2023-04-01 2024-03-31 07078021 2024-03-31 07078021 2023-03-31 07078021 core:NetGoodwill 2024-04-01 2025-03-31 07078021 core:PlantMachinery 2024-04-01 2025-03-31 07078021 bus:Director1 2024-04-01 2025-03-31 07078021 core:NetGoodwill 2024-03-31 07078021 core:NetGoodwill 2025-03-31 07078021 core:PlantMachinery 2024-03-31 07078021 core:PlantMachinery 2025-03-31 07078021 core:WithinOneYear 2025-03-31 07078021 core:WithinOneYear 2024-03-31 07078021 core:AfterOneYear 2024-03-31 07078021 core:ShareCapital 2025-03-31 07078021 core:ShareCapital 2024-03-31 07078021 core:RetainedEarningsAccumulatedLosses 2025-03-31 07078021 core:RetainedEarningsAccumulatedLosses 2024-03-31 07078021 core:NetGoodwill 2024-03-31 07078021 core:PlantMachinery 2024-03-31 07078021 bus:SmallEntities 2024-04-01 2025-03-31 07078021 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 07078021 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07078021 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07078021 bus:FullAccounts 2024-04-01 2025-03-31
COMPANY REGISTRATION NUMBER: 07078021

Jonathan Ziff Implants Limited

Filleted Unaudited Financial Statements

31 March 2025

Jonathan Ziff Implants Limited

Balance Sheet

31 March 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 97,206 |  | 121,507
Tangible assets | 6 |  | 30,818 |  | 32,701
|  | --------- |  | ---------
|  | 128,024 |  | 154,208

Current assets

Stocks | 2,500 |  | 3,250 |
Debtors | 7 | 1,232,617 |  | 1,226,343 |
Investments | 8 | 1,081,097 |  | – |
Cash at bank and in hand | 51,239 |  | 1,205,539 |
| ------------ |  | ------------ |
| 2,367,453 |  | 2,435,132 |

Creditors: amounts falling due within one year | 9 | ( 306,898) |  | ( 302,547) |
| ------------ |  | ------------ |
Net current assets |  | 2,060,555 |  | 2,132,585
|  | ------------ |  | ------------
Total assets less current liabilities |  | 2,188,579 |  | 2,286,793

Creditors: amounts falling due after more than one year | 10 |  | – |  | ( 15,000)

Provisions

Taxation including deferred tax |  | ( 7,705) |  | ( 8,175)
|  | ------------ |  | ------------
Net assets |  | 2,180,874 |  | 2,263,618
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 1 |  | 1
Profit and loss account |  | 2,180,873 |  | 2,263,617
|  | ------------ |  | ------------
Shareholders funds |  | 2,180,874 |  | 2,263,618
|  | ------------ |  | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jonathan Ziff Implants Limited

Balance Sheet (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 19 September 2025 , and are signed on behalf of the board by:

Dr J Ziff |
Director |

Company registration number: 07078021

Jonathan Ziff Implants Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the principal place of business is 79 London Road, Coalville, Leicestershire LE67 3JB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover represents the fair value of implant, cosmetic and general dentistry goods and services supplied. Private treatment is recognised based on the stage of completion, with cash settled at the time of the treatment. Income from Denplan contracts is recognised on receipt of the payments due under the agreement.
Corporation tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
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.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
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:

| Plant and machinery | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in 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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 11 (2024: 11 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 April 2024 and 31 March 2025 | 1,097,348
| ------------
Amortisation |
At 1 April 2024 | 975,841
Charge for the year | 24,301
| ------------
At 31 March 2025 | 1,000,142
| ------------
Carrying amount |
At 31 March 2025 | 97,206
| ------------
At 31 March 2024 | 121,507
| ------------

6. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 April 2024 | 113,023 | 113,023
Additions | 8,779 | 8,779
Disposals | ( 4,724) | ( 4,724)
| --------- | ---------
At 31 March 2025 | 117,078 | 117,078
| --------- | ---------
Depreciation |  |
At 1 April 2024 | 80,322 | 80,322
Charge for the year | 10,662 | 10,662
Disposals | ( 4,724) | ( 4,724)
| --------- | ---------
At 31 March 2025 | 86,260 | 86,260
| --------- | ---------
Carrying amount |  |
At 31 March 2025 | 30,818 | 30,818
| --------- | ---------
At 31 March 2024 | 32,701 | 32,701
| --------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 41,428 | 10,646
Jonathan Ziff Property Limited | 1,188,209 | 1,211,847
Other debtors | 2,980 | 3,850
| ------------ | ------------
| 1,232,617 | 1,226,343
| ------------ | ------------

The debtors above include the following amounts falling due after more than one year:

| 2025 | 2024
| £ | £
Jonathan Ziff Property Limited | 1,188,209 | 1,211,847
| ------------ | ------------

8. Investments

| 2025 | 2024
| £ | £
Short-term deposits | 1,081,097 | –
| ------------ | ----

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 10,000
Trade creditors | 99,290 | 83,730
Social security and other taxes | 196,516 | 199,275
Other creditors | 11,092 | 9,542
| --------- | ---------
| 306,898 | 302,547
| --------- | ---------

10. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 15,000
| ---- | --------