Caseware UK (AP4) 2024.0.164 2024.0.164 2false2024-04-01falseDental practice activities2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10694072 2024-04-01 2025-03-31 10694072 2023-04-01 2024-03-31 10694072 2025-03-31 10694072 2024-03-31 10694072 c:Director1 2024-04-01 2025-03-31 10694072 d:PlantMachinery 2024-04-01 2025-03-31 10694072 d:PlantMachinery 2025-03-31 10694072 d:PlantMachinery 2024-03-31 10694072 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10694072 d:MotorVehicles 2024-04-01 2025-03-31 10694072 d:MotorVehicles 2025-03-31 10694072 d:MotorVehicles 2024-03-31 10694072 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10694072 d:FurnitureFittings 2024-04-01 2025-03-31 10694072 d:FurnitureFittings 2025-03-31 10694072 d:FurnitureFittings 2024-03-31 10694072 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10694072 d:ComputerEquipment 2024-04-01 2025-03-31 10694072 d:ComputerEquipment 2025-03-31 10694072 d:ComputerEquipment 2024-03-31 10694072 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10694072 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 10694072 d:CurrentFinancialInstruments 2025-03-31 10694072 d:CurrentFinancialInstruments 2024-03-31 10694072 d:Non-currentFinancialInstruments 2025-03-31 10694072 d:Non-currentFinancialInstruments 2024-03-31 10694072 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10694072 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10694072 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 10694072 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10694072 d:ShareCapital 2025-03-31 10694072 d:ShareCapital 2024-03-31 10694072 d:RetainedEarningsAccumulatedLosses 2025-03-31 10694072 d:RetainedEarningsAccumulatedLosses 2024-03-31 10694072 c:FRS102 2024-04-01 2025-03-31 10694072 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10694072 c:FullAccounts 2024-04-01 2025-03-31 10694072 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10694072 2 2024-04-01 2025-03-31 10694072 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 10694072













MDHLT Associate Ltd

Financial statements
Information for filing with the registrar

31 March 2025




 
MDHLT Associate Ltd


Balance sheet
At 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
26,657
35,780

  
26,657
35,780

Current assets
  

Debtors
 5 
48,089
16,895

Cash at bank and in hand
  
57,580
61,019

  
105,669
77,914

Creditors: amounts falling due within one year
 6 
(33,029)
(18,905)

Net current assets
  
 
 
72,640
 
 
59,009

Total assets less current liabilities
  
99,297
94,789

Creditors: amounts falling due after more than one year
  
(18,372)
(25,957)

Provisions for liabilities
  

Deferred tax
  
(6,664)
(8,945)

Net assets
  
74,261
59,887


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
74,161
59,787

Shareholders' funds
  
74,261
59,887


1

 
MDHLT Associate Ltd

    
Balance sheet (continued)
At 31 March 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.




M D Thorpe
Director

Company registered number: 10694072
The notes on pages 3 to 6 form part of these financial statements. 

2

 
MDHLT Associate Ltd
 
 

Notes to the financial statements
Year ended 31 March 2025

1.


General information

MDHLT Associate Ltd ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, England, NE1 4JE. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
The following accounting principles have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents dental associate income receivable during the period, in addition to income generated from the sale of artwork.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3

 
MDHLT Associate Ltd
 

 
Notes to the financial statements
Year ended 31 March 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees





The average number of employees, including the director, during the year was 2 (2024: 2).

4

 
MDHLT Associate Ltd
 
 

Notes to the financial statements
Year ended 31 March 2025

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost


At 1 April 2024
2,242
38,415
577
1,170
42,404



At 31 March 2025

2,242
38,415
577
1,170
42,404



Depreciation


At 1 April 2024
336
5,602
198
488
6,624


Charge for the year
477
8,203
57
386
9,123



At 31 March 2025

813
13,805
255
874
15,747



Net book value



At 31 March 2025
1,429
24,610
322
296
26,657



At 31 March 2024
1,906
32,813
379
682
35,780


5.


Debtors

2025
2024
£
£


Trade debtors
11,266
7,107

Other debtors
36,823
9,788

48,089
16,895



6.


Creditors: amounts falling due within one year

2025
2024
£
£

Trade creditors
1,471
-

Corporation tax
23,505
12,580

Obligations under finance lease and hire purchase contracts
5,905
4,225

Accruals
2,148
2,100

33,029
18,905


5

 
MDHLT Associate Ltd
 
 

Notes to the financial statements
Year ended 31 March 2025

7.


Creditors: amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
18,372
25,957

18,372
25,957


 
6