Registered number
SC422041
Ahmed Dental Practice UK Ltd
Filleted Accounts
30 April 2025

Ahmed Dental Practice UK Ltd
Registered number: | SC422041
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 295,204 |  |  | 226,534
Current assets
Debtors |  |  | 855,750 |  |  | 885,750
Cash at bank and in hand | 3 |  | 292,002 |  |  | 231,494
|  |  | 1,147,752 |  |  | 1,117,244
Creditors: amounts falling due within one year | 4 |  | (94,140) |  |  | (138,456)
Net current assets |  |  |  | 1,053,612 |  |  | 978,788
Total assets less current liabilities |  |  |  | 1,348,816 |  |  | 1,205,322
Creditors: amounts falling due after more than one year | 6 |  |  | (11,375) |  |  | (22,027)
Net assets |  |  |  | 1,337,441 |  |  | 1,183,295
Capital and reserves
Called up share capital |  |  |  | 3 |  |  | 3
Revaluation reserve | 7 |  |  | 147,704 |  |  | 79,034
Profit and loss account |  |  |  | 1,189,734 |  |  | 1,104,258
Shareholders' funds |  |  |  | 1,337,441 |  |  | 1,183,295
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr F Ahmed
Director
Approved by the board on 3 October 2025

Ahmed Dental Practice UK Ltd
Notes to the Accounts
for the year ended 30 April 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Investments
Digital
assets
£
| Cost
| At 1 May 2024 | 226,534
| Revaluation | 68,670
| At 30 April 2025 | 295,204
| Digital assets comprise an investment in Cryptocurrency assets. Any material gains or lossses have been transferred to the Revaluation reserve.
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 855,750 |  | 885,750
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Accrued charges | 2,250 |  | 3,157
| Taxation and social security costs | 56,986 |  | 103,119
| Director's current account | 7,821 |  | 9,180
| Other creditors | 27,083 |  | 23,000
|  |  |  |  |  | 94,140 |  | 138,456
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 11,375 |  | 22,027
7 | Revaluation reserve | 2025 |  | 2024
£ | £
| At 1 May 2024 | 79,034 |  | (122,725)
| Gain on revaluation of digital listed assets | 68,670 |  | 201,759
| At 30 April 2025 | 147,704 |  | 79,034
8 | Related party transactions | 2025 |  | 2024
£ | £
| Ahmed F Education Ltd (SC668155)
| A loan remains with Ahmed F Education Ltd, a company which is wholly owned by Ahmed Dental Practice UK Ltd and which has common directorship. The loan carries no interest charges and the loan is not repayable upon demand. |  | 5,000 |  | 35,000
| Ahmed F Holdings Ltd (SC660774)
| A loan remains with Ahmed F Holdings Ltd, a company which is wholly owned by Ahmed Dental Practice UK Ltd and which has common directorship. The loan carries no interest charges and the loan is not repayable upon demand. |  | 550,000 |  | 550,000
| Edinburgh Clinical Ltd (SC710724)
| A loan remains with Edinburgh Clinical Ltd, a company trading as a dental practice and which is wholly owned by Ahmed Dental Practice UK Ltd and having common directorship. The loan carries no interest charges and the loan is not repayable upon demand. |  | 300,750 |  | 300,750
9 | Controlling party
| The director, Dr F Ahmed holds a beneficial interest in the share capital of the company.
10 | Other information
| Ahmed Dental Practice UK Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 59 Ratcliffe Terrace
| Edinburgh
| EH9 1ST

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