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REGISTERED NUMBER: 07192045 (England and Wales)




UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH MARCH 2025

FOR

CLENT DENTAL CARE LIMITED
CLENT DENTAL CARE LIMITED (REGISTERED NUMBER: 07192045)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30th March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLENT DENTAL CARE LIMITED

COMPANY INFORMATION
for the year ended 30th March 2025







DIRECTORS: Doctor Dhillon Clinics Limited
Dr I Berik





REGISTERED OFFICE: 1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB





REGISTERED NUMBER: 07192045 (England and Wales)





ACCOUNTANTS: LDP Luckmans
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB
Page 1
CLENT DENTAL CARE LIMITED (REGISTERED NUMBER: 07192045)

BALANCE SHEET
30th March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 50,000 60,000
Tangible assets 5 334,463 343,978
384,463 403,978

CURRENT ASSETS
Stocks 9,500 9,500
Debtors 6 34,004 35,564
Cash at bank 122 24,014
43,626 69,078
CREDITORS
Amounts falling due within one year 7 279,622 212,272
NET CURRENT LIABILITIES (235,996 ) (143,194 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
148,467
260,784

PROVISIONS FOR LIABILITIES 8,616 10,995
NET ASSETS 139,851 249,789

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 139,751 249,689
139,851 249,789

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 notes form part of these financial statements

Page 2 continued...
CLENT DENTAL CARE LIMITED (REGISTERED NUMBER: 07192045)

BALANCE SHEET - continued
30th March 2025


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 8th December 2025 and were signed on its behalf by:





Dr I Berik - Director


The notes form part of these financial statements

Page 3
CLENT DENTAL CARE LIMITED (REGISTERED NUMBER: 07192045)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30th March 2025

1. STATUTORY INFORMATION

Clent 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 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
Turnover 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 2023, 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.
Plant and machinery - 20% 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
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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax 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.

Page 4 continued...
CLENT DENTAL CARE LIMITED (REGISTERED NUMBER: 07192045)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30th March 2025

2. ACCOUNTING POLICIES - continued

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 4 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 31st March 2024
and 30th March 2025 200,000
AMORTISATION
At 31st March 2024 140,000
Amortisation for year 10,000
At 30th March 2025 150,000
NET BOOK VALUE
At 30th March 2025 50,000
At 30th March 2024 60,000

5. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 31st March 2024
and 30th March 2025 300,000 150,680 4,209 454,889
DEPRECIATION
At 31st March 2024 - 109,102 1,809 110,911
Charge for year - 8,315 1,200 9,515
At 30th March 2025 - 117,417 3,009 120,426
NET BOOK VALUE
At 30th March 2025 300,000 33,263 1,200 334,463
At 30th March 2024 300,000 41,578 2,400 343,978

Page 5 continued...
CLENT DENTAL CARE LIMITED (REGISTERED NUMBER: 07192045)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30th March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 2,106
Other debtors 33,145 33,145
Directors' current accounts 859 -
Prepayments - 313
34,004 35,564

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed to group undertakings 162,584 99,516
Tax 108,493 94,316
Social security and other taxes - 1,757
Wages payable - payroll - 4,674
Pensions payable 345 46
Directors' current accounts - 7,963
Accrued expenses 8,200 4,000
279,622 212,272

8. RELATED PARTY DISCLOSURES

The directors operate a directors loan account with the company. At 31 March 2025, the
director owed the company £859 (2024: -£7,963).

Page 6