1 April 2024 false Taxfiler 2024.6 07174852business:PrivateLimitedCompanyLtd2024-04-012025-03-31 071748522024-03-31 071748522024-04-012025-03-31 07174852business:AuditExemptWithAccountantsReport2024-04-012025-03-31 07174852business:FilletedAccounts2024-04-012025-03-31 071748522025-03-31 07174852business:Director12024-04-012025-03-31 07174852business:RegisteredOffice2024-04-012025-03-31 071748522024-03-31 07174852core:WithinOneYear2025-03-31 07174852core:WithinOneYear2024-03-31 07174852core:AfterOneYear2025-03-31 07174852core:AfterOneYear2024-03-31 07174852core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 07174852core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 07174852core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 07174852core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 07174852core:PreviouslyStatedAmount2025-03-31 07174852core:PreviouslyStatedAmount2024-03-31 07174852business:SmallEntities2024-04-012025-03-31 07174852countries:EnglandWales2024-04-012025-03-31 07174852core:PlantMachinery2024-04-012025-03-31 07174852core:FurnitureFittings2024-04-012025-03-31 07174852core:Goodwill2024-03-31 07174852core:IntangibleAssetsOtherThanGoodwill2024-03-31 07174852core:Goodwill2025-03-31 07174852core:IntangibleAssetsOtherThanGoodwill2025-03-31 07174852core:Goodwill2024-04-012025-03-31 07174852core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-31 07174852core:PlantMachinery2024-03-31 07174852core:FurnitureFittings2024-03-31 07174852core:PlantMachinery2025-03-31 07174852core:FurnitureFittings2025-03-31 07174852business:OrdinaryShareClass12024-04-012025-03-31 07174852business:OrdinaryShareClass12023-04-012024-03-31 071748522023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
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
- 2 -
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
- 3 -
Gattaca Dental Practice Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
208,384 
250,061 
Tangible assets
146,947 
102,258 
355,331 
352,319 
Current assets
Inventories
3,500 
3,500 
Debtors
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
(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
(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
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
- 4 -
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.
- 5 -
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 
- 6 -
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).
- 7 -