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Company Registration No. 07174852 (England and Wales)
Gattaca Dental Practice Limited Unaudited accounts for the year ended 31 March 2025
Gattaca Dental Practice Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Gattaca Dental Practice Limited Company Information for the year ended 31 March 2025
Director
Mohammed Abdulhussein
Company Number
07174852 (England and Wales)
Registered Office
301 Moston Lane Moston Manchester M40 9NL
Accountants
Embee Oak Unit 14 Mill Stream Lodge Uxbridge Road Rickmansworth Herts WD3 8JQ
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Gattaca Dental Practice Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
208,384
250,061
Tangible assets
5
146,947
102,258
355,331
352,319
Current assets
Inventories
3,500
3,500
Debtors
6
211,061
193,660
Cash at bank and in hand
77,911
115,243
292,472
312,403
Creditors: amounts falling due within one year
7
(161,375)
(159,901)
Net current assets
131,097
152,502
Total assets less current liabilities
486,428
504,821
Creditors: amounts falling due after more than one year
8
(243,024)
(215,660)
Provisions for liabilities
Deferred tax
(16,785)
(16,785)
Net assets
226,619
272,376
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
226,519
272,276
Shareholders' funds
226,619
272,376
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 November 2025 and were signed on its behalf by
Mohammed Abdulhussein Director Company Registration No. 07174852
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Gattaca Dental Practice Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Gattaca Dental Practice Limited is a private company, limited by shares, registered in England and Wales, registration number 07174852. The registered office is 301 Moston Lane, Moston, Manchester, M40 9NL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents net invoiced sales of dental services to private and NHS patients
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Fixtures & fittings
15% reducing balance
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011 is being amortised evenly over its estimated life of twenty years.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Gattaca Dental Practice Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 April 2024
833,526
3
833,529
At 31 March 2025
833,526
3
833,529
Amortisation
At 1 April 2024
583,468
-
583,468
Charge for the year
41,677
-
41,677
At 31 March 2025
625,145
-
625,145
Net book value
At 31 March 2025
208,381
3
208,384
At 31 March 2024
250,058
3
250,061
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
193,436
70,425
263,861
Additions
54,618
30,575
85,193
Disposals
(6,330)
-
(6,330)
At 31 March 2025
241,724
101,000
342,724
Depreciation
At 1 April 2024
113,923
47,680
161,603
Charge for the year
26,536
11,549
38,085
On disposals
(3,911)
-
(3,911)
At 31 March 2025
136,548
59,229
195,777
Net book value
At 31 March 2025
105,176
41,771
146,947
At 31 March 2024
79,513
22,745
102,258
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
60,988
67,062
Amounts due from group undertakings etc.
10,540
9,640
Accrued income and prepayments
250
-
Other debtors
139,283
116,958
211,061
193,660
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Gattaca Dental Practice Limited Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
26,866
36,239
Obligations under finance leases and hire purchase contracts
23,552
5,830
Trade creditors
87,813
69,409
Taxes and social security
17,187
40,090
Other creditors
854
1,654
Loans from directors
1,903
679
Accruals
3,200
6,000
161,375
159,901
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
170,307
194,643
Obligations under finance leases and hire purchase contracts
72,717
21,017
243,024
215,660
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Controlling party
The controlling party is Mr M Abdulhussein by virtue of being the sole director and shareholder.
11
Average number of employees
During the year the average number of employees was 12 (2024: 12).
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