J.A. CRESCENT DENTAL CARE LIMITED


Directors	Dr Mohammed Jahangir Ali
	Mrs Natalie Ali
	Jaz Ali Ltd


Registered Address	3 The Crescent
	Dunston
	Gateshead
	NE11 9SJ


Registered Number	05965639 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		74,131		90,366
			74,131		90,366
Current assets
Stocks	4	8,042		6,428
Debtors		854,033		739,007
Cash at bank and on hand		150,456		110,666
		1,012,531		856,101
Creditors amounts falling due within one year	5	(191,821)		(149,357)
Net current assets (liabilities)			820,710		706,744
Total assets less current liabilities			894,841		797,110
Provisions for liabilities	6		(18,533)		(22,592)
Net assets			876,308		774,518
Capital and reserves
Called up share capital			400		400
Profit and loss account			875,908		774,118
Shareholders' funds			876,308		774,518

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 Directors acknowledge 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 Board of Directors on 22 December 2025, and are signed on its behalf by:

Dr Mohammed Jahangir Ali
Director
Registered Company No. 05965639

J.A. CRESCENT 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
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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 stage of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		11

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	139,403	159,034	19,290	13,724	331,451
Additions	-	326	980	5,344	6,650
At 31 March 25	139,403	159,360	20,270	19,068	338,101
Depreciation and impairment
At 01 April 24	117,974	106,662	10,641	5,808	241,085
Charge for year	7,767	10,540	1,926	2,652	22,885
At 31 March 25	125,741	117,202	12,567	8,460	263,970
Net book value
At 31 March 25	13,662	42,158	7,703	10,608	74,131
At 31 March 24	21,429	52,372	8,649	7,916	90,366

4.	Stocks

	2025	2024
	£	£
Other stocks	8,042	6,428
Total	8,042	6,428

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	41,502	29,972
Taxation and social security	75,798	48,177
Other creditors	41,442	57,312
Accrued liabilities and deferred income	33,079	13,896
Total	191,821	149,357

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	18,533	22,592
Total	18,533	22,592

7.	Related party transactions
	During the year the directors made available a loan to the company of £41,441 (2024: £57,312). Interest has been charged on this balance at the UK market rate. The loan is repayable on demand.