FRESHDENTAL TRAINING LIMITED


Director	VASANT, Monik Mukundrai


Registered Address	46 Craven Road
	London
	W2 3QA


Registered Number	11039047 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		469,071		522,585
			469,071		522,585
Current assets
Stocks	4	63,826		54,749
Debtors	5	5,841,909		132,181
Cash at bank and on hand		74,416		3,541,591
		5,980,151		3,728,521
Creditors amounts falling due within one year	6	(3,859,855)		(2,902,680)
Net current assets (liabilities)			2,120,296		825,841
Total assets less current liabilities			2,589,367		1,348,426
Provisions for liabilities	7		(78,356)		(78,356)
Net assets			2,511,011		1,270,070
Capital and reserves
Called up share capital			1		1
Profit and loss account			2,511,010		1,270,069
Shareholders' funds			2,511,011		1,270,070

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 Director acknowledges 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 Director on 23 December 2025, and are signed on its behalf by:

VASANT, Monik Mukundrai
Director
Registered Company No. 11039047

FRESHDENTAL TRAINING 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.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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 dental training.

	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.

	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 (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	-	5
Vehicles	25	-

	Finance leases and hire purchase contracts
	Hire purchase and leasing commitments Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Financial instruments
	The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial
instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		9

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 April 24	429,208	443,041	143,000	1,015,249
Additions	159,445	16,634	-	176,079
At 31 March 25	588,653	459,675	143,000	1,191,328
Depreciation and impairment
At 01 April 24	159,687	272,107	60,870	492,664
Charge for year	109,754	99,307	20,532	229,593
At 31 March 25	269,441	371,414	81,402	722,257
Net book value
At 31 March 25	319,212	88,261	61,598	469,071
At 31 March 24	269,521	170,934	82,130	522,585

4.	Stocks

	2025	2024
	£	£
Finished goods	63,826	54,749
Total	63,826	54,749

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	123,054	92,364
Amounts owed by group undertakings	5,583,112	-
Other debtors	85,130	8,897
Prepayments and accrued income	50,613	30,920
Total	5,841,909	132,181

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	91,174	83,407
Bank borrowings and overdrafts	17,553	2,288
Amounts owed to related parties	1,627,129	1,499,736
Taxation and social security	314,034	447,892
Other creditors	1,233,023	1,422
Accrued liabilities and deferred income	576,942	867,935
Total	3,859,855	2,902,680

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	78,356	78,356
Total	78,356	78,356

8.	Other commitments
	LEASING AGREEMENTS: Minimum lease payments under non-cancellable operating leases fall due as follows: Due within one year: £66,000 (2024: £50,000)

9.	Related party transactions
	Included in other creditors at the year end is an amount of £1,231,360 (2024: £3,660 debtor balance) due to the director.

10.	Further information regarding the company's financial position
	Parent company The Ultimate parent company is FRDT Holdings Limited, a company registered in England and Wales. It's registered office address is 46 Craven Road, London, England, W2 3QA.