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Company Registration No. 11764975 (England and Wales)
Sutton Aesthetic Dent Ltd Unaudited accounts for the year ended 31 March 2025
Sutton Aesthetic Dent Ltd Unaudited accounts Contents
Page
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Sutton Aesthetic Dent Ltd Company Information for the year ended 31 March 2025
Director
Dr Omair Afzal
Company Number
11764975 (England and Wales)
Registered Office
4 South Parade Sutton Coldfield England B72 1QY United Kingdom
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Sutton Aesthetic Dent Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
177,823 
222,279 
Tangible assets
105,305 
471,029 
283,128 
693,308 
Current assets
Inventories
4,250 
4,250 
Debtors
2,195,837 
1,611,074 
Cash at bank and in hand
427,013 
72,245 
2,627,100 
1,687,569 
Creditors: amounts falling due within one year
(639,728)
(539,950)
Net current assets
1,987,372 
1,147,619 
Net assets
2,270,500 
1,840,927 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,270,400 
1,840,827 
Shareholders' funds
2,270,500 
1,840,927 
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 director acknowledges his 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 and authorised for issue on 11 December 2025 and were signed on its behalf by
Dr Omair Afzal Director Company Registration No. 11764975
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Sutton Aesthetic Dent Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Sutton Aesthetic Dent Ltd is a private company, limited by shares, registered in England and Wales, registration number 11764975. The registered office is 4 South Parade, Sutton Coldfield, England, B72 1QY, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
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.
Presentation currency
The accounts are presented in £ sterling.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.
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:
Plant & machinery
15% reducing balance
Computer equipment
15% reducing balance
Intangible fixed 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
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Sutton Aesthetic Dent Ltd Notes to the Accounts for the year ended 31 March 2025
Deferred taxation
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 thathave 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.
Leased assets
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Pension costs
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.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
444,559 
At 31 March 2025
444,559 
Amortisation
At 1 April 2024
222,280 
Charge for the year
44,456 
At 31 March 2025
266,736 
Net book value
At 31 March 2025
177,823 
At 31 March 2024
222,279 
Goodwill Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.
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Sutton Aesthetic Dent Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
347,292 
234,508 
3,731 
585,531 
Additions
1,344 
- 
- 
1,344 
Disposals
(348,636)
- 
- 
(348,636)
At 31 March 2025
- 
234,508 
3,731 
238,239 
Depreciation
At 1 April 2024
- 
112,574 
1,928 
114,502 
Charge for the year
- 
18,290 
142 
18,432 
At 31 March 2025
- 
130,864 
2,070 
132,934 
Net book value
At 31 March 2025
- 
103,644 
1,661 
105,305 
At 31 March 2024
347,292 
121,934 
1,803 
471,029 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
21,880 
19,645 
Accrued income and prepayments
13,800 
- 
Other debtors
9,735 
9,734 
45,415 
29,379 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
2,150,422 
1,581,695 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
31,134 
22,135 
Taxes and social security
192,682 
151,158 
Other creditors
17,720 
- 
Loans from directors
398,192 
366,657 
639,728 
539,950 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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