REGISTERED NUMBER: 09132285 (England and Wales)

ECCLESHALL DENTAL CLINIC LTD

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Dr A K R Jakhu

Mrs K H Jakhu

REGISTERED OFFICE:

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

REGISTERED NUMBER:

09132285 (England and Wales)

ACCOUNTANTS:

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

44,490

73,913

44,490

73,913

CURRENT ASSETS

Debtors

6

189,315

75,086

Cash at bank and in hand

76,934

107,031

266,249

182,117

CREDITORS

Amounts falling due within one year

7

72,152

58,622

NET CURRENT ASSETS

194,097

123,495

TOTAL ASSETS LESS CURRENT LIABILITIES

238,587

197,408

CREDITORS

Amounts falling due after more than one year

8

(114,919

)

(128,113

)

PROVISIONS FOR LIABILITIES

(11,122

)

(18,478

)

NET ASSETS

112,546

50,817

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

112,346

50,617

SHAREHOLDERS' FUNDS

112,546

50,817

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 23 December 2025 and were signed on its behalf by:

Dr A K R Jakhu - Director

1.	STATUTORY INFORMATION

Eccleshall Dental Clinic 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is being amortised evenly over its estimated useful life of ten years.

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

-

33.33% on cost, 25% on cost and 10% on cost

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes recognised in the profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit or loss.

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.

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.

Going concern

The financial statements have been prepared on the going concern basis which assumes continued support from the director.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

97,675

AMORTISATION

At 1 April 2024

and 31 March 2025

97,675

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

148,332

10,799

21,119

180,250

Additions

1,320

-

1,318

2,638

Disposals

(17,993

)

-

-

(17,993

)

At 31 March 2025

131,659

10,799

22,437

164,895

DEPRECIATION

At 1 April 2024

76,475

10,799

19,063

106,337

Charge for year

12,653

-

1,415

14,068

At 31 March 2025

89,128

10,799

20,478

120,405

NET BOOK VALUE

At 31 March 2025

42,531

-

1,959

44,490

At 31 March 2024

71,857

-

2,056

73,913

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,253

3,573

Amounts owed by participating interests

162,789

2,832

Directors' current accounts

15,053

67,561

Prepayments

3,220

1,120

189,315

75,086

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

13,116

13,039

Hire purchase contracts

1,160

1,220

Trade creditors

13,611

11,598

Tax

33,982

26,785

Social security and other taxes

1,102

963

Pension

1,662

1,023

Accrued expenses

7,519

3,994

72,152

58,622

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

12,972

14,336

Bank loans - 2-5 years

9,340

29,363

Bank loans more 5 yr by instal

92,607

84,414

114,919

128,113

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

92,607

84,414

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

128,035

141,152

The bank loan is secured by the company with fixed and floating charges.

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of its directors.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Eccleshall Dental Clinic Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Eccleshall Dental Clinic Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Eccleshall Dental Clinic Ltd and state those matters that we have agreed to state to the Board of Directors of Eccleshall Dental Clinic Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eccleshall Dental Clinic Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Eccleshall Dental Clinic Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eccleshall Dental Clinic Ltd. You consider that Eccleshall Dental Clinic Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Eccleshall Dental Clinic Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

23 December 2025