QUALITY DENTAL PRACTICES LTD


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


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


Registered Number	10309981 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		678,938		678,938
			678,938		678,938
Current assets
Debtors	4	238,489		301,489
Cash at bank and on hand		4,624		7,534
		243,113		309,023
Creditors amounts falling due within one year	5	(932,180)		(859,429)
Net current assets (liabilities)			(689,067)		(550,406)
Total assets less current liabilities			(10,129)		128,532
Creditors amounts falling due after one year	6		(149,423)		(205,971)
Net assets			(159,552)		(77,439)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(159,652)		(77,539)
Shareholders' funds			(159,552)		(77,439)

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:

JULKA, Naveen, Dr
Director

PATEL, Jatan, Dr
Director

SETHI, Rajan Kumar, Dr
Director

Registered Company No. 10309981

QUALITY DENTAL PRACTICES 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
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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	Total
	£	£
Cost or valuation
At 01 April 24	678,938	678,938
At 31 March 25	678,938	678,938
Net book value
At 31 March 25	678,938	678,938
At 31 March 24	678,938	678,938

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	238,489	301,489
Total	238,489	301,489

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	280,000	204,000
Other creditors	651,388	654,624
Accrued liabilities and deferred income	792	805
Total	932,180	859,429


	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.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	149,423	205,971
Total	149,423	205,971

7.	Related party transactions
	Debtors includes balance related to : Quality Dental Properties Ltd £22,500 (2024: £22,500) Quality Dental Albion Ltd £194,509 (2024: £262,509) QD Horsham Ltd £,5000 (2024: £Nil) QD Boulevard Limited- £13,200 Quality Dental Fulham Limited- £1,000 Amounts owed to related parties includes: Crossways Dental Practice Ltd £280,000 (2024: £204,000). Other creditors includes balance of Easterbray Ltd- £120,000 (2024: £120,000) Cornhall Consultants Ltd- £120,000 (2024: £120,000) Optical Dental Care Ltd -£120,000 (2024: £120,000) DSP Capital Ltd-£120,000 (2024: £120,000) Teeth R Us Ltd- £140,438 (2024: £140,438) Shoreham Oral Care Ltd- £30,950 (2024: £30,950)

Related party transactions

Debtors includes balance related to : 
Quality Dental Properties Ltd £22,500 (2024: £22,500) 
Quality Dental Albion Ltd £194,509 (2024: £262,509)  
QD Horsham Ltd £,5000 (2024: £Nil) 
QD Boulevard Limited- £13,200
Quality Dental Fulham Limited- £1,000

Amounts owed to related parties includes:
Crossways Dental Practice Ltd £280,000 (2024: £204,000).

Other creditors includes balance of 
Easterbray Ltd- £120,000 (2024: £120,000)  
Cornhall Consultants Ltd- £120,000 (2024: £120,000) 
Optical Dental Care Ltd -£120,000 (2024: £120,000) 
DSP Capital Ltd-£120,000 (2024: £120,000)
Teeth R Us Ltd-  £140,438 (2024: £140,438)
Shoreham Oral Care Ltd- £30,950 (2024: £30,950)