Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 09999214 Dr Sinitta Datta Dr Kunal Datta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09999214 2024-02-29 09999214 2025-02-28 09999214 2024-03-01 2025-02-28 09999214 frs-core:CurrentFinancialInstruments 2025-02-28 09999214 frs-core:PlantMachinery 2025-02-28 09999214 frs-core:PlantMachinery 2024-03-01 2025-02-28 09999214 frs-core:PlantMachinery 2024-02-29 09999214 frs-core:ShareCapital 2025-02-28 09999214 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 09999214 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09999214 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 09999214 frs-bus:SmallEntities 2024-03-01 2025-02-28 09999214 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09999214 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09999214 frs-bus:Director1 2024-03-01 2025-02-28 09999214 frs-bus:Director1 2024-02-29 09999214 frs-bus:Director1 2025-02-28 09999214 frs-bus:Director2 2024-03-01 2025-02-28 09999214 frs-bus:Director2 2024-02-29 09999214 frs-bus:Director2 2025-02-28 09999214 frs-countries:EnglandWales 2024-03-01 2025-02-28 09999214 2023-02-28 09999214 2024-02-29 09999214 2023-03-01 2024-02-29 09999214 frs-core:CurrentFinancialInstruments 2024-02-29 09999214 frs-core:ShareCapital 2024-02-29 09999214 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 09999214
Advanced Dental Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09999214
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 252 6,325
252 6,325
CURRENT ASSETS
Debtors 5 27,002 44,176
Cash at bank and in hand 20,783 8,841
47,785 53,017
Creditors: Amounts Falling Due Within One Year 6 (21,207 ) (25,692 )
NET CURRENT ASSETS (LIABILITIES) 26,578 27,325
TOTAL ASSETS LESS CURRENT LIABILITIES 26,830 33,650
PROVISIONS FOR LIABILITIES
Deferred Taxation (48 ) (1,202 )
NET ASSETS 26,782 32,448
CAPITAL AND RESERVES
Called up share capital 7 4 2
Profit and Loss Account 26,778 32,446
SHAREHOLDERS' FUNDS 26,782 32,448
Page 1
Page 2
For the year ending 28 February 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.
On behalf of the board
Dr Sinitta Datta
Director
Dr Kunal Datta
Director
21/10/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Advanced Dental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09999214 . The registered office is Unit 17 Central Trading Est, Signal Way, Swindon, SN3 1PD.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 25% Straight Line
2.4. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2024 24,292
As at 28 February 2025 24,292
Depreciation
As at 1 March 2024 17,967
Provided during the period 6,073
As at 28 February 2025 24,040
Net Book Value
As at 28 February 2025 252
As at 1 March 2024 6,325
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,606 14,921
Directors' loan accounts 15,396 29,255
27,002 44,176
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 20,776 25,579
Accruals and deferred income 431 113
21,207 25,692
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Dr Sinitta Datta 14,628 46,583 53,513 - 7,698
Dr Kunal Datta 14,627 402,348 409,277 - 7,698
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
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Page 5
2025 2024
£ £
Dr Kunal Datta 33,916 28,036
Dr Sinitta Datta 35,436 34,515
Page 5