IRIS Accounts Production v25.3.0.601 09487965 director 1.4.24 31.3.25 31.3.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09487965 2024-03-31 09487965 2025-03-31 09487965 2024-04-01 2025-03-31 09487965 2023-03-31 09487965 2023-04-01 2024-03-31 09487965 2024-03-31 09487965 ns15:EnglandWales 2024-04-01 2025-03-31 09487965 ns14:PoundSterling 2024-04-01 2025-03-31 09487965 ns10:Director1 2024-04-01 2025-03-31 09487965 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09487965 ns10:SmallEntities 2024-04-01 2025-03-31 09487965 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09487965 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09487965 ns10:FullAccounts 2024-04-01 2025-03-31 09487965 1 2024-04-01 2025-03-31 09487965 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 09487965 ns10:CompanySecretary1 2024-04-01 2025-03-31 09487965 ns10:RegisteredOffice 2024-04-01 2025-03-31 09487965 ns5:CurrentFinancialInstruments 2025-03-31 09487965 ns5:CurrentFinancialInstruments 2024-03-31 09487965 ns5:ShareCapital 2025-03-31 09487965 ns5:ShareCapital 2024-03-31 09487965 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09487965 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09487965 ns5:NetGoodwill 2024-04-01 2025-03-31 09487965 ns5:PlantMachinery 2024-04-01 2025-03-31 09487965 ns5:ComputerEquipment 2024-04-01 2025-03-31 09487965 ns5:NetGoodwill 2024-03-31 09487965 ns5:NetGoodwill 2025-03-31 09487965 ns5:NetGoodwill 2024-03-31 09487965 ns5:PlantMachinery 2024-03-31 09487965 ns5:FurnitureFittings 2024-03-31 09487965 ns5:ComputerEquipment 2024-03-31 09487965 ns5:FurnitureFittings 2024-04-01 2025-03-31 09487965 ns5:PlantMachinery 2025-03-31 09487965 ns5:FurnitureFittings 2025-03-31 09487965 ns5:ComputerEquipment 2025-03-31 09487965 ns5:PlantMachinery 2024-03-31 09487965 ns5:FurnitureFittings 2024-03-31 09487965 ns5:ComputerEquipment 2024-03-31 09487965 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09487965 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09487965 ns10:OrdinaryShareClass1 2025-03-31 09487965 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09487965 ns5:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 09487965 ns10:Director1 1 2024-03-31 09487965 ns10:Director1 1 2023-03-31 09487965 ns10:Director1 1 2024-04-01 2025-03-31 09487965 ns10:Director1 1 2023-04-01 2024-03-31 09487965 ns10:Director1 1 2025-03-31 09487965 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: 09487965 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ADRIAN CHIRIAC LTD

| ADRIAN CHIRIAC LTD (REGISTERED NUMBER: 09487965) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ADRIAN CHIRIAC LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | A Chiriac

| SECRETARY: | The William Marshall Partnership Limited

| REGISTERED OFFICE: | Park View House

| Ropewalk

| Fishguard

| Pembrokeshire

| SA65 9BT

| REGISTERED NUMBER: | 09487965 (England and Wales)

| ACCOUNTANTS: | William Marshall & Co

| Financial Accountants

| Park View House

| Ropewalk

| Fishguard

| Pembrokeshire

| SA65 9BT

| ADRIAN CHIRIAC LTD (REGISTERED NUMBER: 09487965) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 80,577 |  | 87,902 |  |

Tangible assets | 5 | 21,723 |  | 25,793 |  |

102,300 |  | 113,695 |  |

CURRENT ASSETS

Debtors | 6 | 7,083 |  | 77,424 |  |

Cash at bank | 25,869 |  | 3,865 |  |

32,952 |  | 81,289 |  |

CREDITORS

Amounts falling due within one year | 7 | 70,119 |  | 58,509 |  |

NET CURRENT (LIABILITIES)/ASSETS | (37,167 | ) | 22,780 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 65,133 |  | 136,475 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | 65,033 |  | 136,375 |  |

SHAREHOLDERS' FUNDS | 65,133 |  | 136,475 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| ADRIAN CHIRIAC LTD (REGISTERED NUMBER: 09487965) |

BALANCE SHEET - continued

31 MARCH 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2025 and were signed by:

A Chiriac - Director

| ADRIAN CHIRIAC LTD (REGISTERED NUMBER: 09487965) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Adrian Chiriac Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents net invoiced sales of dental services.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Equipment | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 146,503 |  |

| AMORTISATION

| At 1 April 2024 | 58,601 |  |

| Amortisation for year | 7,325 |  |

| At 31 March 2025 | 65,926 |  |

| NET BOOK VALUE

| At 31 March 2025 | 80,577 |  |

| At 31 March 2024 | 87,902 |  |

| ADRIAN CHIRIAC LTD (REGISTERED NUMBER: 09487965) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | TANGIBLE FIXED ASSETS

| Furniture, |

| fixtures |  | Computer |

| Equipment |  | & fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 78,767 |  | 3,328 |  | 8,586 |  | 90,681 |  |

| Additions | - |  | - |  | 1,276 |  | 1,276 |  |

| At 31 March 2025 | 78,767 |  | 3,328 |  | 9,862 |  | 91,957 |  |

| DEPRECIATION

| At 1 April 2024 | 54,166 |  | 2,137 |  | 8,585 |  | 64,888 |  |

| Charge for year | 4,921 |  | 178 |  | 247 |  | 5,346 |  |

| At 31 March 2025 | 59,087 |  | 2,315 |  | 8,832 |  | 70,234 |  |

| NET BOOK VALUE

| At 31 March 2025 | 19,680 |  | 1,013 |  | 1,030 |  | 21,723 |  |

| At 31 March 2024 | 24,601 |  | 1,191 |  | 1 |  | 25,793 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 730 |  | 1,878 |  |

| Other debtors | 29 |  | - |  |

| Directors' current accounts | - |  | 69,336 |  |

| Prepayments | 6,324 |  | 6,210 |  |

7,083 |  | 77,424 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 5,018 |  | 5,215 |  |

| Corporation tax | 54,407 |  | 49,020 |  |

| Other creditors | 1,166 |  | 4,274 |  |

| Directors' current accounts | 5,805 |  | - |  |

| Accrued expenses | 3,723 |  | - |  |

70,119 |  | 58,509 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1.00 | 100 |  | 100 |  |

| ADRIAN CHIRIAC LTD (REGISTERED NUMBER: 09487965) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

9. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2024 | 136,375 |  |

| Profit for the year | 153,658 |  |

| Dividends | (225,000 | ) |

| At 31 March 2025 | 65,033 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| A Chiriac

| Balance outstanding at start of year | 69,335 |  | 160,159 |  |

| Amounts advanced | - |  | 99,680 |  |

| Amounts repaid | (69,335 | ) | (190,504 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 69,335 |  |