Company registration number 10166070 (England and Wales)
DARTFORD ROAD DENTAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
DARTFORD ROAD DENTAL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
DARTFORD ROAD DENTAL LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
109,538
146,052
Tangible assets
5
288,348
337,773
397,886
483,825
Current assets
Stocks
12,060
12,265
Debtors
6
61,628
13,406
Cash at bank and in hand
197,375
257,138
271,063
282,809
Creditors: amounts falling due within one year
7
(91,444)
(116,173)
Net current assets
179,619
166,636
Total assets less current liabilities
577,505
650,461
Creditors: amounts falling due after more than one year
8
(322,983)
(355,331)
Provisions for liabilities
9
(8,526)
(20,705)
Net assets
245,996
274,425
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
245,896
274,325
Total equity
245,996
274,425
DARTFORD ROAD DENTAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he member has 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 September 2025
Dr B Khan
Director
Company registration number 10166070 (England and Wales)
DARTFORD ROAD DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Dartford Road Dental Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1A City Gate, 185 Dyke Road, Hove, BN3 1TL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Turnover

Turnover represents amounts receivable for dental/orthodontic services and counter sales. The company is not registered for VAT.

Revenue derived from all private dental/orthodontic work is recognised based upon the stage of completion reached during the course of treatment.

1.4
Intangible fixed assets - goodwill

Acquired goodwill is being fully written off over its estimated useful economic life of 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation charged
Plant and equipment
25% Straight-line
Fixtures and fittings
25% Straight-line
Computers
25% Straight-line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

DARTFORD ROAD DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DARTFORD ROAD DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
10
DARTFORD ROAD DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
365,135
Amortisation and impairment
At 1 April 2024
219,083
Amortisation charged for the year
36,514
At 31 March 2025
255,597
Carrying amount
At 31 March 2025
109,538
At 31 March 2024
146,052
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
248,470
247,434
495,904
Additions
-
0
1,470
1,470
At 31 March 2025
248,470
248,904
497,374
Depreciation and impairment
At 1 April 2024
-
0
158,131
158,131
Depreciation charged in the year
-
0
50,895
50,895
At 31 March 2025
-
0
209,026
209,026
Carrying amount
At 31 March 2025
248,470
39,878
288,348
At 31 March 2024
248,470
89,303
337,773
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
11,628
13,406
Other debtors
50,000
-
0
61,628
13,406
DARTFORD ROAD DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
30,693
28,598
Trade creditors
29,441
32,318
Taxation and social security
17,813
24,608
Other creditors
13,497
30,649
91,444
116,173

Bank loans are secured by a fixed and floating charge over the assets of the company.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
322,983
355,331

Bank loans are secured by a fixed and floating charge over the assets of the company.

9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
8,526
20,705
10
Financial commitments, guarantees and contingent liabilities

Bank loans totalling £341,904 (2024: £362,261) are secured by fixed and floating charges over the assets of the company.

11
Related party transactions

During the year, the company loaned £50,000 to Crook Log Dental Limited, a connected company. At the balance sheet date, the company was owed £50,000 (2024: £NIL). This loan is interest free and payable on demand.

2025-03-31 2024-04-01 false false false 05 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Dr B Khan Dr S Younis 10166070 2024-04-01 2025-03-31 10166070 2025-03-31 10166070 2024-03-31 10166070 core:NetGoodwill 2025-03-31 10166070 core:NetGoodwill 2024-03-31 10166070 core:LandBuildings 2025-03-31 10166070 core:OtherPropertyPlantEquipment 2025-03-31 10166070 core:LandBuildings 2024-03-31 10166070 core:OtherPropertyPlantEquipment 2024-03-31 10166070 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10166070 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 10166070 core:ShareCapital 2025-03-31 10166070 core:ShareCapital 2024-03-31 10166070 core:RetainedEarningsAccumulatedLosses 2025-03-31 10166070 core:RetainedEarningsAccumulatedLosses 2024-03-31 10166070 bus:Director1 2024-04-01 2025-03-31 10166070 core:Goodwill 2024-04-01 2025-03-31 10166070 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10166070 core:PlantMachinery 2024-04-01 2025-03-31 10166070 core:FurnitureFittings 2024-04-01 2025-03-31 10166070 core:ComputerEquipment 2024-04-01 2025-03-31 10166070 2023-04-01 2024-03-31 10166070 core:NetGoodwill 2024-03-31 10166070 core:NetGoodwill 2024-04-01 2025-03-31 10166070 core:LandBuildings 2024-03-31 10166070 core:OtherPropertyPlantEquipment 2024-03-31 10166070 2024-03-31 10166070 core:LandBuildings 2024-04-01 2025-03-31 10166070 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 10166070 core:CurrentFinancialInstruments 2025-03-31 10166070 core:CurrentFinancialInstruments 2024-03-31 10166070 core:WithinOneYear 2025-03-31 10166070 core:WithinOneYear 2024-03-31 10166070 core:Non-currentFinancialInstruments 2025-03-31 10166070 core:Non-currentFinancialInstruments 2024-03-31 10166070 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10166070 bus:FRS102 2024-04-01 2025-03-31 10166070 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10166070 bus:CompanySecretary1 2024-04-01 2025-03-31 10166070 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10166070 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP