ASR DENTAL CARE LIMITED


Director	HUSSAIN, Altaf


Company Secretary	HUSSAIN, Sumera


Registered Address	The Crescent Dental & Implant Centre Asr Finance Office
	The Crescent
	Selby
	YO8 4PE


Registered Number	09482809 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,854,125		1,854,485
Tangible assets	4		726,602		701,037
			2,580,727		2,555,522
Current assets
Debtors		1,239,647		1,226,721
Cash at bank and on hand		14,415		32,090
		1,254,062		1,258,811
Creditors amounts falling due within one year	5	(2,423,946)		(2,061,239)
Net current assets (liabilities)			(1,169,884)		(802,428)
Total assets less current liabilities			1,410,843		1,753,094
Creditors amounts falling due after one year	6		(1,227,555)		(1,328,501)
Provisions for liabilities	7		(67,429)		(61,038)
Net assets			115,859		363,555
Capital and reserves
Called up share capital			2		2
Profit and loss account			115,857		363,553
Shareholders' funds			115,859		363,555

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 December 2025, and are signed on its behalf by:

HUSSAIN, Altaf
Director
Registered Company No. 09482809

ASR DENTAL CARE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Going concern
	Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are
probable and the cost or value can be measured reliably.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		6

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	1,855,565	1,855,565
At 31 March 25	1,855,565	1,855,565
Amortisation and impairment
At 01 April 24	1,080	1,080
Charge for year	360	360
At 31 March 25	1,440	1,440
Net book value
At 31 March 25	1,854,125	1,854,125
At 31 March 24	1,854,485	1,854,485

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	456,884	352,707	25,707	835,298
Additions	-	91,461	1,533	92,994
At 31 March 25	456,884	444,168	27,240	928,292
Depreciation and impairment
At 01 April 24	-	124,543	9,718	134,261
Charge for year	-	63,925	3,504	67,429
At 31 March 25	-	188,468	13,222	201,690
Net book value
At 31 March 25	456,884	255,700	14,018	726,602
At 31 March 24	456,884	228,164	15,989	701,037

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,631,442	1,353,545
Bank borrowings and overdrafts	111,471	121,997
Amounts owed to related parties	103,715	108,173
Other creditors	573,979	474,185
Accrued liabilities and deferred income	3,339	3,339
Total	2,423,946	2,061,239

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,227,555	1,328,501
Total	1,227,555	1,328,501

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	67,429	61,038
Total	67,429	61,038