REGISTERED NUMBER: 10887688 (England and Wales)

HORTON DENTAL PRACTICE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J S Dhaliwal

REGISTERED OFFICE:

Ashley House

97 London Road

Slough

Berkshire

SL3 7RS

REGISTERED NUMBER:

10887688 (England and Wales)

ACCOUNTANTS:

Benifacts Accountants Ltd

Chartered Certified Accountants

Ashley House

97 London Road

Langley

Slough

Berkshire

SL3 7RS

FIXED ASSETS

Tangible assets

4

290,637

271,775

CURRENT ASSETS

Debtors

5

79,669

118,430

Cash at bank

16,335

18,581

96,004

137,011

CREDITORS

Amounts falling due within one year

6

132,371

131,672

NET CURRENT (LIABILITIES)/ASSETS

(36,367

)

5,339

TOTAL ASSETS LESS CURRENT LIABILITIES

254,270

277,114

CREDITORS

Amounts falling due after more than one year

7

41,793

43,216

NET ASSETS

212,477

233,898

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

212,476

233,897

SHAREHOLDERS' FUNDS

212,477

233,898

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 director acknowledges his 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 director and authorised for issue on 10 December 2025 and were signed by:

Mr J S Dhaliwal - Director

1.	STATUTORY INFORMATION

Horton Dental Practice 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings - 25% reducing balance

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.

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 20 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

143,245

300,283

443,528

Additions

-

52,259

52,259

At 31 March 2025

143,245

352,542

495,787

DEPRECIATION

At 1 April 2024

-

171,753

171,753

Charge for year

-

33,397

33,397

At 31 March 2025

-

205,150

205,150

NET BOOK VALUE

At 31 March 2025

143,245

147,392

290,637

At 31 March 2024

143,245

128,530

271,775

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

73,550

52,947

Other debtors

6,119

65,483

79,669

118,430

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,117

11,858

Hire purchase contracts

29,092

30,511

Taxation and social security

91,150

81,238

Other creditors

11,012

8,065

132,371

131,672

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

41,793

43,216