OMIDENTISTRY LIMITED


Director	Dr Omid Sobhani Ezabadi


Company Secretary	Dr Maria Lessani


Registered Address	107 Harley Street
	London
	W1G 6AL


Registered Number	10659490 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		224,894		266,125
			224,894		266,125
Current assets
Stocks	4	10,831		45,444
Debtors	5	436,716		585,851
Cash at bank and on hand		250,067		544,316
		697,614		1,175,611
Creditors amounts falling due within one year	6	(917,924)		(907,041)
Net current assets (liabilities)			(220,310)		268,570
Total assets less current liabilities			4,584		534,695
Net assets			4,584		534,695
Capital and reserves
Called up share capital			100		100
Profit and loss account			4,484		534,595
Shareholders' funds			4,584		534,695

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 15 December 2025, and are signed on its behalf by:

Dr Omid Sobhani Ezabadi
Director
Registered Company No. 10659490

OMIDENTISTRY 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.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	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.

	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:


	Reducing balance (%)	Straight line (years)
Land and buildings	20	10
Plant and machinery	20	-
Fixtures and fittings	20	-
Office Equipment	25	-

	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).

	Related parties
	At the balance sheet date, a balance owed to a group of undertakings is of £Nil ( 2024: £462,124) was owed to Omid Sobhani Limited and £569,872 (2024: Nil) was owed to OS Holdings Group Limited.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		13

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	67,215	369,814	135,999	9,605	582,633
Additions	14,057	-	5,730	999	20,786
At 31 March 25	81,272	369,814	141,729	10,604	603,419
Depreciation and impairment
At 01 April 24	25,725	205,202	80,457	5,124	316,508
Charge for year	-	62,017	-	-	62,017
At 31 March 25	25,725	267,219	80,457	5,124	378,525
Net book value
At 31 March 25	55,547	102,595	61,272	5,480	224,894
At 31 March 24	41,490	164,612	55,542	4,481	266,125

4.	Stocks

	2025	2024
	£	£
Other stocks	10,831	45,444
Total	10,831	45,444

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	136,345	154,126
Other debtors	296,525	429,826
Prepayments and accrued income	3,846	1,899
Total	436,716	585,851

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	46,861	32,796
Bank borrowings and overdrafts	189,105	203,953
Amounts owed to related parties	569,873	462,124
Taxation and social security	53,786	186,891
Other creditors	10,637	15,278
Accrued liabilities and deferred income	47,662	5,999
Total	917,924	907,041


	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.	Directors advances, credits and guarantees
	At the balance sheet date, the director loan account balances were £296,525 in debit (2024:43,834 in Credit).