SOUTHDEN LIMITED


Directors	PATEL, Pretash Rajnikant, Dr
	WAKERLEY, Timothy Andrew, Dr
	WORRELL, Claire Emma


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	07999083 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		434,618		445,432
			434,618		445,432
Current assets
Stocks	5	7,500		7,500
Debtors	6	6,984		4,468
Cash at bank and on hand		83,634		39,932
		98,118		51,900
Creditors amounts falling due within one year	7	(532,586)		(482,649)
Net current assets (liabilities)			(434,468)		(430,749)
Total assets less current liabilities			150		14,683
Creditors amounts falling due after one year	8		-		(6,354)
Net assets			150		8,329
Capital and reserves
Called up share capital			150		150
Profit and loss account			-		8,179
Shareholders' funds			150		8,329

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 November 2025, and are signed on its behalf by:

WORRELL, Claire Emma
Director
Registered Company No. 07999083

SOUTHDEN LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	Southden Limited is a private company, limited by shares, registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the fees receivable for dental treatments performed and the supply of related goods and services.

	Employee 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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortized evenly over its estimated useful life of ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	100
Plant and machinery	25	-
Fixtures and fittings	25	-
Office Equipment	25	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		14

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	780,000	780,000
At 31 March 25	780,000	780,000
Amortisation and impairment
At 01 April 24	780,000	780,000
At 31 March 25	780,000	780,000
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	435,338	67,855	13,597	11,758	528,548
Additions	-	4,700	2,537	93	7,330
At 31 March 25	435,338	72,555	16,134	11,851	535,878
Depreciation and impairment
At 01 April 24	35,707	25,993	12,160	9,256	83,116
Charge for year	5,448	11,260	795	641	18,144
At 31 March 25	41,155	37,253	12,955	9,897	101,260
Net book value
At 31 March 25	394,183	35,302	3,179	1,954	434,618
At 31 March 24	399,631	41,862	1,437	2,502	445,432

5.	Stocks

	2025	2024
	£	£
Other stocks	7,500	7,500
Total	7,500	7,500

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,760	780
Prepayments and accrued income	3,224	3,688
Total	6,984	4,468


	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.

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.

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	25,803	6,161
Bank borrowings and overdrafts	2,604	6,250
Amounts owed to related parties	350,625	-
Taxation and social security	122,634	107,038
Finance lease and HP contracts	3,750	5,000
Other creditors	22,353	354,000
Accrued liabilities and deferred income	4,817	4,200
Total	532,586	482,649


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	2,604
Other creditors	-	3,750
Total	-	6,354

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	3,750		8,750

10.	Guarantees provided on behalf of directors
	The credit balance of £17,750 (2024: £349,250) relates to directors.

11.	Related party transactions
	The amount owed to Southden Holdings Limited is £350,625.