Moodley Dental Practice Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11877345

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		154,784		162,931
Tangible Assets	5		822,705		81,236

			977,489		244,167
CURRENT ASSETS
Cash at bank and in hand		280,300		257,901

		280,300		257,901
Creditors: Amounts Falling Due Within One Year	6	(403,810 )		(333,779 )

NET CURRENT ASSETS (LIABILITIES)			(123,510 )		(75,878 )

TOTAL ASSETS LESS CURRENT LIABILITIES			853,979		168,289

Creditors: Amounts Falling Due After More Than One Year	7		(721,684 )		(43,158 )

NET ASSETS			132,295		125,131

CAPITAL AND RESERVES
Called up share capital	8		125		125
Profit and Loss Account			132,170		125,006

SHAREHOLDERS' FUNDS			132,295		125,131

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Moodley Dental Practice Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Vegan Moodley

Director

18/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Moodley Dental Practice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11877345 . The registered office is 9 High Street, Olney, Milton Keynes, Buckinghamshire, MK46 4EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Leasehold	Now fully depreciated
Plant & Machinery	20% on cost
Fixtures & Fittings	20% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	203,672

As at 31 March 2025	203,672

Amortisation
As at 1 April 2024	40,741
Provided during the period	8,147

As at 31 March 2025	48,888

Net Book Value
As at 31 March 2025	154,784

As at 1 April 2024	162,931

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Moodley Dental Practice Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 April 2024	37,350	114,159	151,509
Additions	771,341	494	771,835

As at 31 March 2025	808,691	114,653	923,344

Depreciation
As at 1 April 2024	14,940	55,333	70,273
Provided during the period	7,470	22,896	30,366

As at 31 March 2025	22,410	78,229	100,639

Net Book Value
As at 31 March 2025	786,281	36,424	822,705

As at 1 April 2024	22,410	58,826	81,236

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	104,162	111,911
Other creditors	272,546	194,195
Taxation and social security	27,102	27,673

	403,810	333,779

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	721,684	43,158

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	125	125

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