Company Registration No. 08881464 (England and Wales)
SM Dental Care Limited
Unaudited accounts
for the year ended 31 March 2025
SM Dental Care Limited
Unaudited accounts
Contents
SM Dental Care Limited
Statement of financial position
as at 31 March 2025
Intangible assets
1,000
1,000
Tangible assets
217,027
247,968
Cash at bank and in hand
302,757
1,006,775
Creditors: amounts falling due within one year
(457,047)
(331,321)
Net current assets
888,308
748,398
Total assets less current liabilities
1,106,335
997,366
Provisions for liabilities
Deferred tax
(40,221)
(50,078)
Net assets
1,066,114
947,288
Called up share capital
2
2
Profit and loss account
1,066,112
947,286
Shareholders' funds
1,066,114
947,288
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 directors acknowledge their 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 of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by
Saleem Mulla
Director
Company Registration No. 08881464
SM Dental Care Limited
Notes to the Accounts
for the year ended 31 March 2025
SM Dental Care Limited is a private company, limited by shares, registered in England and Wales, registration number 08881464. The registered office is 36 HEDNESFORD ROAD, HEATH HAYES, CANNOCK, STAFFORDSHIRE, WS12 3EA.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts. Turnover comprises income from the NHS and private customers.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% Reducing Balance
Computer equipment
25% Straight Line
Intangible fixed asset is a website included at cost. There has been no amortisation.
SM Dental Care Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
110,770
454,551
1,844
567,165
Additions
-
60,551
-
60,551
At 31 March 2025
110,770
515,102
1,844
627,716
At 1 April 2024
54,692
263,283
1,222
319,197
Charge for the year
14,020
77,265
207
91,492
At 31 March 2025
68,712
340,548
1,429
410,689
At 31 March 2025
42,058
174,554
415
217,027
At 31 March 2024
56,078
191,268
622
247,968
Amounts falling due within one year
Trade debtors
70,485
52,944
Amounts due from group undertakings etc.
887,113
-
Other debtors
85,000
20,000
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
55,589
54,321
Taxes and social security
88,937
83,330
Other creditors
168,287
72,566
Loans from directors
141,834
118,704
SM Dental Care Limited
Notes to the Accounts
for the year ended 31 March 2025
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.
9
Average number of employees
During the year the average number of employees was 17 (2024: 17).