EASTERBRAY LTD


Directors	JULKA, Naveen, Dr
	JULKA, Parveen Bala
	JULKA, Vandhana
	JULKA, Varinder Kumar


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


Registered Number	08988648 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		76,333		101,777
Investments	4		1		1
			76,334		101,778
Current assets
Debtors	5	1,384,834		507,240
Cash at bank and on hand		17,092		462
		1,401,926		507,702
Creditors amounts falling due within one year	6	(110,082)		(95,855)
Net current assets (liabilities)			1,291,844		411,847
Total assets less current liabilities			1,368,178		513,625
Creditors amounts falling due after one year	7		(5,027)		(7,623)
Net assets			1,363,151		506,002
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,363,051		505,902
Shareholders' funds			1,363,151		506,002

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

JULKA, Naveen, Dr
Director

JULKA, Vandhana
Director

JULKA, Varinder Kumar
Director

Registered Company No. 08988648

EASTERBRAY 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).

	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.

	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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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 (%)
	Vehicles	25

	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	1		1

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 April 24	135,480	135,480
At 31 March 25	135,480	135,480
Depreciation and impairment
At 01 April 24	33,703	33,703
Charge for year	25,444	25,444
At 31 March 25	59,147	59,147
Net book value
At 31 March 25	76,333	76,333
At 31 March 24	101,777	101,777

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 24	1	1
At 31 March 25	1	1
Net book value
At 31 March 25	1	1
At 31 March 24	1	1

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	1,369,206	492,750
Prepayments and accrued income	15,628	14,490
Total	1,384,834	507,240


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at
transaction price including any transaction costs and subsequently measured at amortised cost
determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	43,337	37,363
Other creditors	65,965	57,712
Accrued liabilities and deferred income	780	780
Total	110,082	95,855


	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.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,027	7,623
Total	5,027	7,623

8.	Directors advances, credits and guarantees
	At the year end balance of Director Loan Account is £18,362 Dr (2024 - £57,712 Cr)

9.	Related party transactions
	Other Debtors include, amount related to group undertaking of £401,749 (2024 : £332,749) related to Teeth R Us Ltd; £139,249 (2024: £160,249) related to Quality Dental Practices; £120,000 (2024: £120,000) related to Quality Dental Albion Ltd; £15,000 (2024: £5,000) related to Quality Dental Care Fulham £127,500 (2024: £47,500), related to QD Wimbledon Limited £60,000 (2024: Nil), related to Ardencray Limited £60,000 (2024: £60,000), related to QD Boulevard Limited £35,000 (2024: Nil), related to Crossway Dental Limited £5,000 (2024: Nil) and £407,979 related Qulaity dental Fulham limited.

Related party transactions

Other Debtors include, amount related to group undertaking of £401,749 (2024 :  £332,749) related to Teeth R Us Ltd; £139,249 (2024: £160,249) related to Quality Dental Practices; £120,000 (2024: £120,000) related to Quality Dental Albion Ltd; £15,000 (2024: £5,000) related to Quality Dental Care Fulham £127,500 (2024: £47,500), related to QD Wimbledon Limited  £60,000 (2024: Nil), related to Ardencray Limited £60,000 (2024: £60,000), related to QD Boulevard Limited  £35,000 (2024: Nil), related to Crossway Dental Limited £5,000 (2024: Nil) and £407,979 related Qulaity dental Fulham limited.