HARCOURT HOUSE DENTAL STUDIOS LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 06876317

HARCOURT HOUSE DENTAL STUDIOS LTD

Financial Statements for the Year Ended 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D Shah

Mrs M Shah

REGISTERED OFFICE:

29 WEYMOUTH STREET

London

W1G 7DB

REGISTERED NUMBER:

06876317

ACCOUNTANT:

MGS CONSULTING

Chartered Certified Accountant & Business Adviser

111 College Hill Road

Harrow

Middlesex

HA3 7BT

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

117,027

141,164

117,027

141,164

CURRENT ASSETS

Stocks

3,120

2,850

Debtors

6

110,527

124,731

Cash at bank and in hand

164,033

134,401

277,680

261,982

CREDITORS

Amounts falling due within one year

7

79,536

84,360

NET CURRENT ASSETS

198,144

177,622

TOTAL ASSETS LESS CURRENT
LIABILITIES

315,171

318,786

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

315,071

318,686

SHAREHOLDERS' FUNDS

315,171

318,786

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2025 and were signed on its behalf by:

Mr D Shah - Director

1.	STATUTORY INFORMATION

HARCOURT HOUSE DENTAL STUDIOS LTD is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill,being the amount paid in connection with the acquisition of the business in 2009, was amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Dental Equipment

-

25% on reducing balance

Laboratory Fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Office Equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

85,000

AMORTISATION

At 1 May 2024

and 30 April 2025

85,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Dental

Laboratory

Motor

Office

Equipment

Fittings

vehicles

Equipment

Totals

£

COST

At 1 May 2024

267,280

108,948

74,000

21,912

472,140

Additions

1,885

4,718

-

395

6,998

At 30 April 2025

269,165

113,666

74,000

22,307

479,138

DEPRECIATION

At 1 May 2024

205,762

73,575

36,112

15,527

330,976

Charge for year

15,850

6,013

7,578

1,694

31,135

At 30 April 2025

221,612

79,588

43,690

17,221

362,111

NET BOOK VALUE

At 30 April 2025

47,553

34,078

30,310

5,086

117,027

At 30 April 2024

61,518

35,373

37,888

6,385

141,164

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

85,019

99,223

Prepayments

25,508

110,527

124,731

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

32,857

33,335

Tax

40,875

45,641

Directors' current accounts

1,584

50

Accrued expenses

4,220

5,334

79,536

84,360

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

100

ORDINARY

£1

100

9.

RESERVES

Retained

earnings

£

At 1 May 2024

318,686

Profit for the year

96,385

Dividends

(100,000

)

At 30 April 2025

315,071

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

Mr D Shah

Balance outstanding at start of year

-

14,189

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-