Busby House Dental Centre Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07277273 (England and Wales)

BUSBY HOUSE DENTAL CENTRE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Dr Raj M Jadeja

Dr D E C Stewart

REGISTERED OFFICE:

C/o 7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

07277273 (England and Wales)

ACCOUNTANTS:

TG Associates Limited

Chartered Accountants

7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

238,146

253,882

CURRENT ASSETS

Stocks

3,500

Debtors

930,321

106,267

Cash at bank and in hand

90,220

1,077,763

1,024,041

1,187,530

CREDITORS

Amounts falling due within one year

351,123

480,240

NET CURRENT ASSETS

672,918

707,290

TOTAL ASSETS LESS CURRENT
LIABILITIES

911,064

961,172

CREDITORS

Amounts falling due after more than one
year

126,534

170,415

NET ASSETS

784,530

790,757

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

784,330

790,557

SHAREHOLDERS' FUNDS

784,530

790,757

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 directors acknowledge their 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Dr Raj M Jadeja - Director

Dr D E C Stewart - Director

1.	STATUTORY INFORMATION

Busby House Dental Centre Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

610,343

Additions

63,647

At 31 March 2025

673,990

DEPRECIATION

At 1 April 2024

356,461

Charge for year

79,383

At 31 March 2025

435,844

NET BOOK VALUE

At 31 March 2025

238,146

At 31 March 2024

253,882

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

214,835

DEPRECIATION

Charge for year

53,709

At 31 March 2025

53,709

NET BOOK VALUE

At 31 March 2025

161,126

At 31 March 2024

214,835

5.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

Hire purchase contracts

160,953

204,834

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

Dr Raj M Jadeja

Balance outstanding at start of year

8,225

-

Amounts advanced

3,313

8,225

Amounts repaid

(11,538

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

8,225

Dr D E C Stewart

Balance outstanding at start of year

8,225

-

Amounts advanced

3,313

8,225

Amounts repaid

(11,538

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

8,225

7.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.