AURUM DENTAL PRACTICE LIMITED - Filleted accounts

Registered number

08058372

AURUM DENTAL PRACTICE LIMITED

Filleted Accounts

31 March 2025

AURUM DENTAL PRACTICE LIMITED
Registered number:		08058372
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		636			795
			636			795

Current assets
Debtors	4	19,832			15,772
Cash at bank and in hand		427			21,443
		20,259			37,215

Creditors: amounts falling due within one year	5	(20,294)			(35,366)

Net current (liabilities)/assets			(35)			1,849

Total assets less current liabilities			601			2,644


Net assets			601			2,644

Capital and reserves
Called up share capital			100			100
Profit and loss account			501			2,544

Shareholders' funds			601			2,644

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Dr J Bahra
Director
Approved by the board on 11 December 2025

AURUM DENTAL PRACTICE LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			20% wdv

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	-		7,008		-		7,008
	At 31 March 2025	-		7,008		-		7,008

	Depreciation
	At 1 April 2024	-		6,213		-		6,213
	Charge for the year	-		159		-		159
	At 31 March 2025	-		6,372		-		6,372

	Net book value
	At 31 March 2025	-		636		-		636
	At 31 March 2024	-		795		-		795

4	Debtors					2025		2024
£							£

	Amounts owed from group undertakings and undertakings in which the company has a participating interest					6,800		6,800
	Other debrors					13,032		8,972
						19,832		15,772


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					6,500		23,593
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					13,000		-
	Taxation and social security costs					-		10,979
	Other creditors					794		794
						20,294		35,366

6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Dr J Bahra
	Loan 1	8,972		4,060		-		13,032


		8,972		4,060		-		13,032




7	Controlling party

	Dr Jasdeep Bahra is the ultimate controlling party.


8	Other information

	AURUM DENTAL PRACTICE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Argyle House
	3rd Floor, Northside
	Joel Street, Northwood Hills
	Middlesex
	HA6 1NW