REGISTERED NUMBER: 06649407 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

10 Hall Lane Dental Practice Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs J R Prasser

Mr R Levin

SECRETARY:

Mr D S Prasser

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

06649407 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Intangible assets

4

60,000

120,000

Tangible assets

5

4,508

9,037

64,508

129,037

CURRENT ASSETS

Stocks

4,200

4,000

Debtors

6

131,979

109,811

Cash at bank and in hand

259,888

259,420

396,067

373,231

CREDITORS

Amounts falling due within one year

7

168,950

155,109

NET CURRENT ASSETS

227,117

218,122

TOTAL ASSETS LESS CURRENT LIABILITIES

291,625

347,159

CREDITORS

Amounts falling due after more than one year

8

(3,280

)

(13,434

)

PROVISIONS FOR LIABILITIES

(1,074

)

(1,934

)

NET ASSETS

287,271

331,791

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

287,265

331,785

SHAREHOLDERS' FUNDS

287,271

331,791

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mrs J R Prasser - Director

1.	STATUTORY INFORMATION

10 Hall Lane Dental Practice Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill of £900,000 was purchased from the company directors at incorporation on 1st May 2009.

Goodwill is amortised on 15 years using the straight line method.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

900,000

AMORTISATION

At 1 April 2024

780,000

Charge for year

60,000

At 31 March 2025

840,000

NET BOOK VALUE

At 31 March 2025

60,000

At 31 March 2024

120,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

133,399

DEPRECIATION

At 1 April 2024

124,362

Charge for year

4,529

At 31 March 2025

128,891

NET BOOK VALUE

At 31 March 2025

4,508

At 31 March 2024

9,037

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

29,145

28,965

Other debtors

102,834

80,846

131,979

109,811

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,648

10,648

Trade creditors

51,503

38,736

Taxation and social security

99,599

90,858

Other creditors

7,200

14,867

168,950

155,109

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

3,280

13,434

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr R Levin

Balance outstanding at start of year

30,610

30,610

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,610

30,610

A loan identical to that of the above was made to another shareholder Mrs A Levin. Interest has been charged on the above loans at 2.5%.