Dentist Now Limited - Filleted accounts

Registered number

08662790

Dentist Now Limited

Filleted Accounts

30 March 2025

Dentist Now Limited
Registered number:		08662790
Balance Sheet
as at 30 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	2		2,382,713			2,476,040
Investments	3		80,000			80,000
			2,462,713			2,556,040

Current assets
Stocks		5,270			4,150
Cash at bank and in hand		7,110,397			6,401,888
		7,115,667			6,406,038

Creditors: amounts falling due within one year	4	(791,963)			(1,166,390)

Net current assets			6,323,704			5,239,648

Net assets			8,786,417			7,795,688

Capital and reserves
Called up share capital			100			100
Profit and loss account			8,786,317			7,795,588

Shareholder's funds			8,786,417			7,795,688

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 A Rai
Director
Approved by the board on 12 December 2025

Dentist Now Limited
Notes to the Accounts
for the year ended 30 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:

	Premises and Improvements			2% reducing balance basis
	Equipment, fixtures and fittings			20% reducing balance basis
	Motor vehicle			20% reducing balance basis

	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.

30/03/2025							30/03/2024
Number							Number
	Average number of employees					54		13



	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
	Premises costs
	Two properties, namely 2-4 Providence Road, West Drayton UB7 8HJ and 77 Belmont Road, Uxbridge UB8 1QU, the title to the properties still remianed in the name of Dr A. Rai.Whilst the legal title sits with the Director, Dr A Rai, it is his undertaking that the beneficial interest in the properties is held by the Company and that he is acting as a nominee. The beneficial interest includes the entire interest in the capital value of the land and any income derived therefrom.

2	Tangible fixed assets
		Premises and Improvements		Equipment, fixtures and fittings		Motor van		Total
£			£		£		£
	Cost
	At 31 March 2024	2,533,751		657,150		53,850		3,244,751
	At 30 March 2025	2,533,751		657,150		53,850		3,244,751

	Depreciation
	At 31 March 2024	301,086		440,542		27,083		768,711
	Charge for the year	44,653		43,321		5,353		93,327
	At 30 March 2025	345,739		483,863		32,436		862,038

	Net book value
	At 30 March 2025	2,188,012		173,287		21,414		2,382,713
	At 30 March 2024	2,232,665		216,608		26,767		2,476,040




3	Investments
Other
investments
£
	Cost
	At 31 March 2024							80,000

	At 30 March 2025							80,000


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

	Director's current account					68,856		74,498
	Trade creditors					197,501		34,773
	Corporation tax					355,653		993,619
	Other taxes and social security costs					156,873		47,300
	Other creditors and accruals					13,080		16,200
						791,963		1,166,390


5	Controlling party

	Dr A Rai, director, controls the company by virtue of a controlling interest of 70% of the issued share capital.

6	Other information

	Dentist Now Limited is a private company limited by shares and incorporated in England. Its registered office is:
	17 Leeland Mansions
	Leeland Road
	West Ealing
	London
	W13 9HE