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Company Registration No. 07323846 (England and Wales)
Meliora Dental Limited Unaudited accounts for the year ended 31 January 2025
Meliora Dental Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Meliora Dental Limited Company Information for the year ended 31 January 2025
Directors
Kunal Rai Namrata Rai
Company Number
07323846 (England and Wales)
Registered Office
313 Roundhay Road Leeds LS8 4HT England
Accountants
BGS Accounting Limited 75 Exploration Drive Leicester LE4 5NU
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Meliora Dental Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
791,800 
989,750 
Tangible assets
5
5,044 
7,676 
796,844 
997,426 
Current assets
Cash at bank and in hand
3,962 
7,639 
Creditors: amounts falling due within one year
6
(30,680)
(13,740)
Net current liabilities
(26,718)
(6,101)
Total assets less current liabilities
770,126 
991,325 
Creditors: amounts falling due after more than one year
7
(698,834)
(752,000)
Net assets
71,292 
239,325 
Capital and reserves
Capital contribution reserve
(1)
- 
Profit and loss account
71,293 
239,325 
Shareholders' funds
71,292 
239,325 
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 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 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 of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by
Kunal Rai Director Company Registration No. 07323846
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Meliora Dental Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Meliora Dental Limited is a private company, limited by shares, registered in England and Wales, registration number 07323846. The registered office is 313 Roundhay Road, Leeds, LS8 4HT, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
989,750 
At 31 January 2025
989,750 
Amortisation
At 1 February 2024
- 
Charge for the year
197,950 
At 31 January 2025
197,950 
Net book value
At 31 January 2025
791,800 
At 31 January 2024
989,750 
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Meliora Dental Limited Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 February 2024
13,158 
At 31 January 2025
13,158 
Depreciation
At 1 February 2024
5,482 
Charge for the year
2,632 
At 31 January 2025
8,114 
Net book value
At 31 January 2025
5,044 
At 31 January 2024
7,676 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
10,702 
(2,617)
Other creditors
19,978 
16,357 
30,680 
13,740 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
640,000 
680,000 
Loans from directors
58,834 
72,000 
698,834 
752,000 
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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