EAST PARADE DENTAL PRACTICE LIMITED


Directors	Dr Gursharon Kumar
	Dr Kishore Kumar


Registered Address	143 Adel Lane
	Leeds
	LS16 8BW


Registered Number	10511061 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		111,206		111,206
Tangible assets	4		127,816		63,405
			239,022		174,611
Current assets
Stocks	5	1,000		1,000
Debtors		189,751		170,811
Cash at bank and on hand		148,198		123,917
		338,949		295,728
Creditors amounts falling due within one year	6	(165,608)		(110,690)
Net current assets (liabilities)			173,341		185,038
Total assets less current liabilities			412,363		359,649
Creditors amounts falling due after one year	7		(320,534)		(307,319)
Provisions for liabilities	9		(3,277)		(12,047)
Net assets			88,552		40,283
Capital and reserves
Called up share capital			100		100
Profit and loss account			88,452		40,183
Shareholders' funds			88,552		40,283

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 Kishore Kumar
Director
Registered Company No. 10511061

EAST PARADE DENTAL PRACTICE 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 financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	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.

	Turnover policy
	The revenue show 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.

	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
	Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed to not exceed ten years.

Intangible assets

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. 

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed to not exceed ten years.

	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:


		Straight line (years)
	Plant and machinery	5
	Vehicles	5
	Office Equipment	5

	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	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	320,992	320,992
At 31 March 25	320,992	320,992
Amortisation and impairment
At 01 April 24	209,786	209,786
At 31 March 25	209,786	209,786
Net book value
At 31 March 25	111,206	111,206
At 31 March 24	111,206	111,206

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	171,745	65,051	12,016	248,812
Additions	15,700	86,550	198	102,448
At 31 March 25	187,445	151,601	12,214	351,260
Depreciation and impairment
At 01 April 24	163,276	13,010	9,121	185,407
Charge for year	6,245	30,320	1,472	38,037
At 31 March 25	169,521	43,330	10,593	223,444
Net book value
At 31 March 25	17,924	108,271	1,621	127,816
At 31 March 24	8,469	52,041	2,895	63,405

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	1,000	1,000
Total	1,000	1,000

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	12,896	-
Bank borrowings and overdrafts	39,360	37,138
Taxation and social security	86,422	39,921
Finance lease and HP contracts	23,894	22,681
Other creditors	255	2,767
Accrued liabilities and deferred income	2,781	8,183
Total	165,608	110,690


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	219,433	258,073
Other creditors	101,101	49,246
Total	320,534	307,319

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	124,995		71,927

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,277	12,047
Total	3,277	12,047

10.	Related party transactions
	During the year the company made available loans to the directors. At the year end the balance of the loan was £9,514 (2024: -£339.71).