REGISTERED NUMBER: 09898082 (England and Wales)

WARWICK PARK DENTAL SURGERY LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

Dr Joseph Perera

REGISTERED OFFICE:

7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

09898082 (England and Wales)

ACCOUNTANTS:

TG Associates Limited

Chartered Accountants

7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

72,575

145,150

Tangible assets

5

975,803

1,055,019

1,048,378

1,200,169

CURRENT ASSETS

Stocks

7,318

6,693

Debtors

6

109,102

23,232

Cash at bank and in hand

257,888

564,015

374,308

593,940

CREDITORS

Amounts falling due within one year

7

321,085

321,461

NET CURRENT ASSETS

53,223

272,479

TOTAL ASSETS LESS CURRENT LIABILITIES

1,101,601

1,472,648

CREDITORS

Amounts falling due after more than one year

8

871,529

1,325,824

NET ASSETS

230,072

146,824

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

229,872

146,624

SHAREHOLDERS' FUNDS

230,072

146,824

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 and authorised for issue on 15 November 2025 and were signed by:

Dr Joseph Perera - Director

1.	STATUTORY INFORMATION

Warwick Park Dental Surgery 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

Fees receivable 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 2016, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Taxation

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.

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

725,749

AMORTISATION

At 1 April 2024

580,599

Charge for year

72,575

At 31 March 2025

653,174

NET BOOK VALUE

At 31 March 2025

72,575

At 31 March 2024

145,150

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

1,015,865

209,753

49,594

Additions

-

22,564

-

Disposals

-

-

-

At 31 March 2025

1,015,865

232,317

49,594

DEPRECIATION

At 1 April 2024

162,327

140,047

19,702

Charge for year

20,318

18,454

4,484

Eliminated on disposal

-

-

-

At 31 March 2025

182,645

158,501

24,186

NET BOOK VALUE

At 31 March 2025

833,220

73,816

25,408

At 31 March 2024

853,538

69,706

29,892

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

146,052

44,844

1,466,108

Additions

-

3,198

25,762

Disposals

(76,600

)

-

(76,600

)

At 31 March 2025

69,452

48,042

1,415,270

DEPRECIATION

At 1 April 2024

50,875

38,138

411,089

Charge for year

13,023

5,612

61,891

Eliminated on disposal

(33,513

)

-

(33,513

)

At 31 March 2025

30,385

43,750

439,467

NET BOOK VALUE

At 31 March 2025

39,067

4,292

975,803

At 31 March 2024

95,177

6,706

1,055,019

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

26,307

23,232

Other debtors

82,795

-

109,102

23,232

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

144,427

142,019

Hire purchase contracts

10,500

-

Trade creditors

41,196

89,590

Taxation and social security

118,463

81,668

Other creditors

6,499

8,184

321,085

321,461

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

855,824

1,268,930

Hire purchase contracts

15,705

33,212

Other creditors

-

23,682

871,529

1,325,824

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

315,181

700,853