Registration number: 06853508

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 10

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

(Registration number: 06853508)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	66,062	88,082
Tangible assets	5	950,505	303,565
Investments	6	100	-
		1,016,667	391,647
Current assets
Stocks	7	25,804	32,844
Debtors	8	317,584	283,166
Cash at bank and in hand		22,864	81,929
		366,252	397,939
Creditors: Amounts falling due within one year	9	(169,459)	(184,488)
Net current assets		196,793	213,451
Total assets less current liabilities		1,213,460	605,098
Creditors: Amounts falling due after more than one year	9	(690,315)	(87,596)
Provisions for liabilities		(51,965)	(24,063)
Net assets		471,180	493,439
Capital and reserves
Called up share capital		100	100
Retained earnings		471,080	493,339
Shareholders' funds		471,180	493,439

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

(Registration number: 06853508)
Balance Sheet as at 31 March 2025

Approved and authorised by the director on 14 December 2025
 

......................................... Mr Slawomir Stanislaw Stobiecki Director

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Highfield Dental & Facial Clinic
22 University Road
Southampton
SO17 1TJ
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold property	None
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	15 years Straight Line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 10).

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2024	330,305	330,305
At 31 March 2025	330,305	330,305
Amortisation
At 1 April 2024	242,223	242,223
Amortisation charge	22,020	22,020
At 31 March 2025	264,243	264,243
Carrying amount
At 31 March 2025	66,062	66,062
At 31 March 2024	88,082	88,082

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Land and buildings £	Long leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £
Cost or valuation
At 1 April 2024	-	97,994	165,065	184,559
Additions	625,540	-	-	972
Disposals	-	-	-	-
Transfers	97,994	(97,994)	-	-
At 31 March 2025	723,534	-	165,065	185,531
Depreciation
At 1 April 2024	-	-	50,076	117,800
Charge for the year	-	-	28,747	17,838
Eliminated on disposal	-	-	-	-
At 31 March 2025	-	-	78,823	135,638
Carrying amount
At 31 March 2025	723,534	-	86,242	49,893
At 31 March 2024	-	97,994	114,989	66,759

Slawomir Stobiecki Limited trading as Highfield Dental & Facial Clinic

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	41,318	52,544	541,480
Additions	688	112,880	740,080
Disposals	-	(51,440)	(51,440)
Transfers	-	-	-
At 31 March 2025	42,006	113,984	1,230,120
Depreciation
At 1 April 2024	34,120	35,919	237,915
Charge for the year	1,972	28,307	76,864
Eliminated on disposal	-	(35,164)	(35,164)
At 31 March 2025	36,092	29,062	279,615
Carrying amount
At 31 March 2025	5,914	84,922	950,505
At 31 March 2024	7,198	16,625	303,565

Included within the net book value of land and buildings above is £723,534 (2024 - £Nil) in respect of freehold land and buildings and £Nil (2024 - £97,994) in respect of long leasehold land and buildings.
 

6	Investments

	2025 £	2024 £
Investments in subsidiaries	100	-