One80dental Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 11461284

		31 January 2025		22 February 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,997		6,125
Tangible Assets	5		31,571		44,832

			36,568		50,957
CURRENT ASSETS
Stocks		47,852		21,000
Debtors		73,191		98,185
Cash at bank and in hand		152,903		112,531

		273,946		231,716
Creditors: Amounts Falling Due Within One Year		(221,139 )		(169,947 )

NET CURRENT ASSETS (LIABILITIES)			52,807		61,769

TOTAL ASSETS LESS CURRENT LIABILITIES			89,375		112,726

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,744 )		(10,976 )

NET ASSETS			81,631		101,750

CAPITAL AND RESERVES
Called up share capital	6		150		150
Profit and Loss Account			81,481		101,600

SHAREHOLDERS' FUNDS			81,631		101,750

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One80dental Limited

Abridged Balance Sheet (continued)

As At 31 January 2025

For the period ending 31 January 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Dr J S Boyal Director	Mr D N Basi Director
24 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

One80dental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11461284 . The registered office is B1 Vantage Park, Old Gloucester Road, Hambrook, Bristol, BS16 1GW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the period.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Fixtures & Fittings	20% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

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One80dental Limited

Notes to the Abridged Financial Statements (continued)

For the Period 23 February 2024 to 31 January 2025

2.7. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Cash and cash equivalents are shown net of bank overdrafts that are repayable on demand.

3. Average Number of Employees

Average number of employees during the year was as follows: 11 (2024: 10)

4. Intangible Assets

	Total
	£
Cost
As at 23 February 2024	12,000

As at 31 January 2025	12,000

Amortisation
As at 23 February 2024	5,875
Provided during the period	1,128

As at 31 January 2025	7,003

Net Book Value
As at 31 January 2025	4,997

As at 23 February 2024	6,125

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One80dental Limited

Notes to the Abridged Financial Statements (continued)

For the Period 23 February 2024 to 31 January 2025

5. Tangible Assets

	Total
	£
Cost
As at 23 February 2024	113,859
Additions	6,683

As at 31 January 2025	120,542

Depreciation
As at 23 February 2024	69,027
Provided during the period	19,944

As at 31 January 2025	88,971

Net Book Value
As at 31 January 2025	31,571

As at 23 February 2024	44,832

6. Share Capital

	31 January 2025	22 February 2024
	£	£
Allotted, Called up and fully paid	150	150

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