REGISTERED NUMBER: 08290099 (England and Wales)

CHURCH ROAD DENTAL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr D Shah

O E G Trefgarne

REGISTERED OFFICE:

Station House

North Street

Havant

Hampshire

PO9 1QU

REGISTERED NUMBER:

08290099 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Intangible assets

4

107,200

120,600

Tangible assets

5

34,108

37,626

141,308

158,226

CURRENT ASSETS

Stocks

4,000

4,000

Debtors

6

1,888

6,350

Cash at bank

32,231

35,974

38,119

46,324

CREDITORS

Amounts falling due within one year

7

159,840

163,203

NET CURRENT LIABILITIES

(121,721

)

(116,879

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,587

41,347

PROVISIONS FOR LIABILITIES

7,612

8,469

NET ASSETS

11,975

32,878

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

11,875

32,778

SHAREHOLDERS' FUNDS

11,975

32,878

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 directors acknowledge their 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 Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

Dr D Shah - Director

O E G Trefgarne - Director

1.	STATUTORY INFORMATION

Church Road Dental Care 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the provision of dental services provided in the year, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty 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.

Improvements to property

-

2% on cost

Dental equipment

-

20% on reducing balance

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% 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.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

268,000

AMORTISATION

At 1 April 2024

147,400

Charge for year

13,400

At 31 March 2025

160,800

NET BOOK VALUE

At 31 March 2025

107,200

At 31 March 2024

120,600

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Dental

and

Computer

property

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

6,012

98,154

110,834

18,158

233,158

Additions

-

4,725

-

-

4,725

At 31 March 2025

6,012

102,879

110,834

18,158

237,883

DEPRECIATION

At 1 April 2024

776

73,827

109,989

10,940

195,532

Charge for year

120

5,811

507

1,805

8,243

At 31 March 2025

896

79,638

110,496

12,745

203,775

NET BOOK VALUE

At 31 March 2025

5,116

23,241

338

5,413

34,108

At 31 March 2024

5,236

24,327

845

7,218

37,626

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,888

6,190

Other debtors

-

160

1,888

6,350

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,260

8,125

Amounts owed to group undertakings

112,632

102,632

Taxation and social security

28,237

39,582

Other creditors

9,711

12,864

159,840

163,203

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

9.	ULTIMATE CONTROLLING PARTY

The company is controlled equally by its directors.