REGISTERED NUMBER: 07078672 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

YOUR DENTIST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr H. Saljughi

SECRETARY:

Mr H. Saljughi

REGISTERED OFFICE:

128 STOKE LANE

WESTBURY ON TRYM

BRISTOL

BS9 3RJ

REGISTERED NUMBER:

07078672 (England and Wales)

ACCOUNTANTS:

LARKOS & PARTNERS

128 STOKE LANE

WESTBURY ON TRYM

BRISTOL

BS9 3RJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

143,539

163,935

143,539

163,935

CURRENT ASSETS

Stocks

680

990

Debtors

6

470

9,260

Cash at bank and in hand

27

45,385

1,177

55,635

CREDITORS

Amounts falling due within one year

7

57,927

106,478

NET CURRENT LIABILITIES

(56,750

)

(50,843

)

TOTAL ASSETS LESS CURRENT LIABILITIES

86,789

113,092

CREDITORS

Amounts falling due after more than one year

8

27,867

50,500

NET ASSETS

58,922

62,592

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

58,822

62,492

SHAREHOLDERS' FUNDS

58,922

62,592

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 director acknowledges his 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.

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

The financial statements were approved by the Director the director and authorised for issue on 14 November 2025 and were signed by:

Mr H. Saljughi - Director

1.	STATUTORY INFORMATION

Your Dentist 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

210,000

AMORTISATION

At 1 April 2024

and 31 March 2025

210,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

170,871

80,581

251,452

Additions

2,615

2,319

4,934

At 31 March 2025

173,486

82,900

256,386

DEPRECIATION

At 1 April 2024

13,124

74,393

87,517

Charge for year

24,054

1,276

25,330

At 31 March 2025

37,178

75,669

112,847

NET BOOK VALUE

At 31 March 2025

136,308

7,231

143,539

At 31 March 2024

157,747

6,188

163,935

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

-

7,218

Prepayments

470

2,042

470

9,260

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts (see note 9)

22,402

22,100

Trade creditors

3,924

9,412

Social security and other taxes

1,871

96

Other creditors

6,955

3,595

Company Credit Card

1,007

-

Directors' current accounts

14,897

65,224

Accrued expenses

6,871

6,051

57,927

106,478

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Other loans (see note 9)

27,867

50,500

9.

LOANS

An analysis of the maturity of loans is given below:

31/3/25

31/3/24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

402

-

Bank Loan in Less than a Year

22,000

22,100

22,402

22,100

Amounts falling due between one and two years:

Bank Loan 2

2,300

16,100

Bank Loan 1

25,567

34,400

27,867

50,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Retained

earnings

£

At 1 April 2024

62,492

Deficit for the year

(3,170

)

Dividends

(500

)

At 31 March 2025

58,822