TEETH R US LIMITED


Directors	JULKA, Naveen, Dr
	PATEL, Jatan, Dr
	PATEL, Shane, Dr
	SETHI, Rajan Kumar, Dr


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


Registered Number	08569202 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		1,550,079		1,550,079
			1,550,079		1,550,079
Current assets
Debtors	4	270,439		332,189
Cash at bank and on hand		232,354		191,675
		502,793		523,864
Creditors amounts falling due within one year	5	(2,234,098)		(2,255,098)
Net current assets (liabilities)			(1,731,305)		(1,731,234)
Total assets less current liabilities			(181,226)		(181,155)
Net assets			(181,226)		(181,155)
Capital and reserves
Called up share capital			4		4
Profit and loss account			(181,230)		(181,159)
Shareholders' funds			(181,226)		(181,155)

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 29 November 2025, and are signed on its behalf by:

PATEL, Jatan, Dr
Director

PATEL, Shane, Dr
Director

SETHI, Rajan Kumar, Dr
Director

Registered Company No. 08569202

TEETH R US 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 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).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Fixed asset investments

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 April 24	100	1,549,979	1,550,079
At 31 March 25	100	1,549,979	1,550,079
Net book value
At 31 March 25	100	1,549,979	1,550,079
At 31 March 24	100	1,549,979	1,550,079

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	270,439	332,189
Total	270,439	332,189

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	2,233,678	2,254,678
Accrued liabilities and deferred income	420	420
Total	2,234,098	2,255,098


	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.

6.	Directors advances, credits and guarantees
	Director loan account as at year end was £100.

7.	Related party transactions
	Debtors includes balances related to following companies: - Quality Dental Practices Limited- £140,438 (2024- £140,438) - Quality Dental Properties Limited- £130,000 (2024- £130,000) Creditors include balances related to the following companies: - Optical Dental Care Ltd £139,249.00 ( 2024 - £160,249 ) - Easterbray Ltd £139,249.00 ( 2024 - £139,249 ) - DSP Capital Ltd £139,249.00 ( 2024 - £139,249 ) - Comhall Consultants Ltd £139,249.00 ( 2024 - £139,249 ) - Shoreham Oral Care Ltd £1,676,582 ( 2024 - £1,676,582 )

Related party transactions

Debtors includes balances related to following companies:

- Quality Dental Practices Limited- £140,438 (2024- £140,438)
- Quality Dental Properties Limited- £130,000 (2024- £130,000)

Creditors include balances related to the following companies:

- Optical Dental Care Ltd        £139,249.00      ( 2024 - £160,249 )
- Easterbray Ltd		        £139,249.00     ( 2024 - £139,249 )
- DSP Capital Ltd		        £139,249.00     ( 2024 - £139,249 )
- Comhall Consultants Ltd	£139,249.00     ( 2024 - £139,249 )
- Shoreham Oral Care Ltd	£1,676,582       ( 2024 - £1,676,582 )