Company Registration No. 07429900 (England and Wales)
Aziz Dent Ltd
Unaudited accounts
for the year ended 31 January 2025
Aziz Dent Ltd
Statement of financial position
as at 31 January 2025
Intangible assets
75,776
85,247
Tangible assets
90,027
53,384
Investment property
56,577
-
Investments
466,795
500,000
Cash at bank and in hand
222,148
219,507
Creditors: amounts falling due within one year
(200,432)
(209,149)
Net current assets
26,911
15,319
Total assets less current liabilities
716,086
653,950
Creditors: amounts falling due after more than one year
(50,324)
-
Provisions for liabilities
Deferred tax
(22,507)
(12,829)
Net assets
643,255
641,121
Aziz Dent Ltd
Statement of financial position
as at 31 January 2025 (continued)
Called up share capital
30
30
Profit and loss account
643,225
641,091
Shareholders' funds
643,255
641,121
For the year 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 October 2025 and were signed on its behalf by
Dr Saquib Aziz
Director
Company Registration No. 07429900
Aziz Dent Ltd
Notes to the Accounts
for the year ended 31 January 2025
Aziz Dent Ltd is a private company, limited by shares, registered in England and Wales, registration number 07429900. The registered office is 74 Bridgford Road, West Bridgford, Nottingham, NG2 6AX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost.
Fixtures & fittings
25% on cost.
Computer equipment
25% on cost.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Aziz Dent Ltd
Notes to the Accounts
for the year ended 31 January 2025
4
Intangible fixed assets
Total
At 1 February 2024
189,428
At 31 January 2025
189,428
At 1 February 2024
104,181
At 31 January 2025
113,652
5
Tangible fixed assets
Total
At 1 February 2024
357,545
At 31 January 2025
424,197
At 1 February 2024
304,161
Charge for the year
30,009
At 31 January 2025
334,170
6
Average number of employees
During the year the average number of employees was 17 (2024: 19).