VICI DENTAL PUDSEY LIMITED


Directors	DUGGAL, Ranvir Singh, Dr
	MIDHA, Amarpaul Singh, Dr


Registered Address	9-11 Lidget Hill
	Pudsey
	Leeds
	LS28 7LG


Registered Number	06826110 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		105,378		135,289
Tangible assets	4		60,421		44,594
			165,799		179,883
Current assets
Stocks	5	20,000		750
Debtors		438,688		1,043,845
Cash at bank and on hand		16,184		249,058
		474,872		1,293,653
Creditors amounts falling due within one year	6	(102,168)		(74,889)
Net current assets (liabilities)			372,704		1,218,764
Total assets less current liabilities			538,503		1,398,647
Creditors amounts falling due after one year	7		(32,516)		-
Provisions for liabilities	8		(11,480)		(2,757)
Net assets			494,507		1,395,890
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			493,507		1,394,890
Shareholders' funds			494,507		1,395,890

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

MIDHA, Amarpaul Singh, Dr
Director
Registered Company No. 06826110

VICI DENTAL PUDSEY 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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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.

	Revenue from sale of goods
	The revenue shown 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 state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	100
Plant and machinery	25	-
Office Equipment	20	-

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	299,111	299,111
At 31 March 25	299,111	299,111
Amortisation and impairment
At 01 April 24	163,822	163,822
Charge for year	29,911	29,911
At 31 March 25	193,733	193,733
Net book value
At 31 March 25	105,378	105,378
At 31 March 24	135,289	135,289

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	57,968	190,398	-	248,366
Additions	-	35,000	169	35,169
At 31 March 25	57,968	225,398	169	283,535
Depreciation and impairment
At 01 April 24	39,418	164,354	-	203,772
Charge for year	5,797	13,511	34	19,342
At 31 March 25	45,215	177,865	34	223,114
Net book value
At 31 March 25	12,753	47,533	135	60,421
At 31 March 24	18,550	26,044	-	44,594

5.	Stocks

	2025	2024
	£	£
Other stocks	20,000	750
Total	20,000	750

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	25,729	974
Amounts owed to related parties	63,645	-
Taxation and social security	8,259	72,791
Accrued liabilities and deferred income	4,535	1,124
Total	102,168	74,889

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	32,516	-
Total	32,516	-

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	11,480	2,757
Total	11,480	2,757