CORNHALL CONSULTANTS LTD


Directors	PATEL, Jatan, Dr
	PATEL, Pooja Rajesh


Registered Address	2nd Floor Gove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	07615847 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		39,579		52,772
			39,579		52,772
Current assets
Stocks	4	201,750		-
Debtors	5	3,143,803		2,298,870
Current asset investments		50,001		50,001
Cash at bank and on hand		110,460		357,024
		3,506,014		2,705,895
Creditors amounts falling due within one year	6	(863,037)		(379,183)
Net current assets (liabilities)			2,642,977		2,326,712
Total assets less current liabilities			2,682,556		2,379,484
Net assets			2,682,556		2,379,484
Capital and reserves
Called up share capital			2		2
Profit and loss account			2,682,554		2,379,482
Shareholders' funds			2,682,556		2,379,484

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

PATEL, Jatan, Dr
Director

PATEL, Pooja Rajesh
Director

Registered Company No. 07615847

CORNHALL CONSULTANTS LTD

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).

	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.

	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:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		3

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 April 24	160,290	160,290
At 31 March 25	160,290	160,290
Depreciation and impairment
At 01 April 24	107,518	107,518
Charge for year	13,193	13,193
At 31 March 25	120,711	120,711
Net book value
At 31 March 25	39,579	39,579
At 31 March 24	52,772	52,772

4.	Stocks

	2025	2024
	£	£
Other stocks	201,750	-
Total	201,750	-

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	40,583	33,379
Other debtors	3,103,220	2,265,491
Total	3,143,803	2,298,870

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	105,755	116,784
Other creditors	746,502	251,619
Accrued liabilities and deferred income	10,780	10,780
Total	863,037	379,183


	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
	As at the year end, director loan account has credit balance of £656,584 (2024: £159,134).

8.	Related party transactions
	Other Debtors include, amount related to group undertaking as follows - £139,249 (2024: £160,249) related to Teeth R Us Ltd; £120,000 (2024: £120,000) related to Quality Dental Practices; £15,000 (2024: £5,000) related to Quality Dental Albion Ltd; £287,350 (2024: £287,350) related to RSJP Somerset Ltd; £822,000 (2024: £797,000) related to RSJP Properties Ltd; £788,392 (2024: £788,392) related to Niyaarav Properties Ltd; £40,000 (2024: £60000) related to Ardencray £5,000 (2024 : Nil ) related to Crossway Dental Practise £535,478.50 related to Quality dental Fulham Limited. £35,000 related to QD BOULEVARD DENTAL £60,000 related to QD WIMBLEDON LTD

Related party transactions

Other Debtors include, amount related to group undertaking as follows -

£139,249 (2024: £160,249) related to Teeth R Us Ltd; 
£120,000 (2024: £120,000) related to Quality Dental Practices; 
£15,000 (2024: £5,000) related to Quality Dental Albion Ltd; 
£287,350 (2024: £287,350) related to RSJP Somerset Ltd; 
£822,000 (2024: £797,000) related to RSJP Properties Ltd; 
£788,392 (2024: £788,392) related to Niyaarav Properties Ltd; 
£40,000 (2024: £60000) related to Ardencray 
£5,000 (2024 : Nil ) related to Crossway Dental Practise
£535,478.50 related to Quality dental Fulham Limited.
£35,000 related to QD BOULEVARD DENTAL
£60,000 related to QD WIMBLEDON LTD