ASR DENTAL CARE ELLAND LIMITED


Director	HUSSAIN, Altaf


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


Registered Number	13146139 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,018,728		1,018,728
Tangible assets	4		135,421		138,699
			1,154,149		1,157,427
Current assets
Stocks	5	10,380		3,268
Debtors		2,858		2,203
Cash at bank and on hand		28,376		41,074
		41,614		46,545
Creditors amounts falling due within one year	6	(491,074)		(463,932)
Net current assets (liabilities)			(449,460)		(417,387)
Total assets less current liabilities			704,689		740,040
Creditors amounts falling due after one year	7		(653,362)		(695,803)
Provisions for liabilities	8		(8,855)		(9,675)
Net assets			42,472		34,562
Capital and reserves
Called up share capital			100		100
Profit and loss account			42,372		34,462
Shareholders' funds			42,472		34,562

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. 13146139

ASR DENTAL CARE ELLAND 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
	The UK economy has recently 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

The UK economy has recently 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:

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		11

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	1,018,728	1,018,728
At 31 March 25	1,018,728	1,018,728
Net book value
At 31 March 25	1,018,728	1,018,728
At 31 March 24	1,018,728	1,018,728

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	100,000	32,465	15,972	325	148,762
At 31 March 25	100,000	32,465	15,972	325	148,762
Depreciation and impairment
At 01 April 24	-	7,460	2,551	52	10,063
Charge for year	-	2,137	1,118	23	3,278
At 31 March 25	-	9,597	3,669	75	13,341
Net book value
At 31 March 25	100,000	22,868	12,303	250	135,421
At 31 March 24	100,000	25,005	13,421	273	138,699

5.	Stocks

	2025	2024
	£	£
Other stocks	10,380	3,268
Total	10,380	3,268

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	53,386	46,194
Bank borrowings and overdrafts	39,861	37,282
Amounts owed to related parties	2,400	2,400
Taxation and social security	3,313	-
Other creditors	392,035	378,056
Accrued liabilities and deferred income	79	-
Total	491,074	463,932

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	653,362	695,803
Total	653,362	695,803

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	8,855	9,675
Total	8,855	9,675