GLOW DENTAL LIMITED


Director	Dr Hooman Sanaty


Registered Address	87 Northcote Road
	Battersea
	SW11 6PL


Registered Number	09501868 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		64,167		174,167
Tangible assets	4		100,535		125,707
			164,702		299,874
Current assets
Stocks	5	4,950		4,950
Debtors	6	346,248		1,943,398
Cash at bank and on hand		270,513		349,776
		621,711		2,298,124
Creditors amounts falling due within one year	7	(729,219)		(721,161)
Net current assets (liabilities)			(107,508)		1,576,963
Total assets less current liabilities			57,194		1,876,837
Creditors amounts falling due after one year	8		(6,934)		(13,340)
Provisions for liabilities	10		(25,134)		(31,500)
Net assets			25,126		1,831,997
Capital and reserves
Called up share capital			25,125		25,125
Profit and loss account			1		1,806,872
Shareholders' funds			25,126		1,831,997

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 23 October 2025, and are signed on its behalf by:

Dr Hooman Sanaty
Director
Registered Company No. 09501868

GLOW DENTAL 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).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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.

	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 and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Short leasehold - Straight line over 8 years Plant, machinery & Equipment - 15% on cost Computer equipment - 15% on cost

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	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	11		10

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	1,100,000	1,100,000
At 31 March 25	1,100,000	1,100,000
Amortisation and impairment
At 01 April 24	925,833	925,833
Charge for year	110,000	110,000
At 31 March 25	1,035,833	1,035,833
Net book value
At 31 March 25	64,167	64,167
At 31 March 24	174,167	174,167

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	37,010	351,326	52,307	440,643
Revaluations	-	8,353	-	8,353
At 31 March 25	37,010	359,679	52,307	448,996
Depreciation and impairment
At 01 April 24	37,010	236,606	41,320	314,936
Charge for year	-	29,347	4,178	33,525
At 31 March 25	37,010	265,953	45,498	348,461
Net book value
At 31 March 25	-	93,726	6,809	100,535
At 31 March 24	-	114,720	10,987	125,707

5.	Stocks

	2025	2024
	£	£
Other stocks	4,950	4,950
Total	4,950	4,950

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	345,654	-
Other debtors	-	1,942,060
Prepayments and accrued income	594	1,338
Total	346,248	1,943,398

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	64,219	58,462
Bank borrowings and overdrafts	8,986	9,777
Taxation and social security	161,114	163,208
Finance lease and HP contracts	6,406	9,392
Other creditors	3,982	46,849
Accrued liabilities and deferred income	484,512	433,473
Total	729,219	721,161

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	6,934	13,340
Total	6,934	13,340

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	6,934		13,340

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	25,134	31,500
Total	25,134	31,500

11.	Directors advances, credits and guarantees
	In Other Creditors, it includes a balance of £2,910 Cr (2024: 41,022 Cr) ) at year-end related to the director, Hooman Sanaty.

12.	Related party transactions
	Included in "Other Debtor" an amount of £345,654 was owed by a group undertaking, Glowmed Limited.