QUALITY DENTAL ALBION 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	11131650 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		375,366		480,120
Tangible assets	4		118,762		115,337
			494,128		595,457
Current assets
Stocks	5	2,500		2,500
Debtors	6	612,595		265,026
Cash at bank and on hand		100,265		23,432
		715,360		290,958
Prepayments and accrued income		11,978		10,257
Creditors amounts falling due within one year	7	(348,985)		(395,590)
Net current assets (liabilities)			378,353		(94,375)
Total assets less current liabilities			872,481		501,082
Creditors amounts falling due after one year	8		(1,091,343)		(612,289)
Net assets			(218,862)		(111,207)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(218,962)		(111,307)
Shareholders' funds			(218,862)		(111,207)

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

PATEL, Shane, Dr
Director

Registered Company No. 11131650

QUALITY DENTAL ALBION 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.

	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.

	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.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortized evenly over its estimated useful life of ten years.

	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 (%)
	Plant and machinery	25
	Office Equipment	25

	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).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	1,047,537	1,047,537
At 31 March 25	1,047,537	1,047,537
Amortisation and impairment
At 01 April 24	567,417	567,417
Charge for year	104,754	104,754
At 31 March 25	672,171	672,171
Net book value
At 31 March 25	375,366	375,366
At 31 March 24	480,120	480,120

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	239,301	-	15,304	254,605
Additions	10,537	30,000	576	41,113
At 31 March 25	249,838	30,000	15,880	295,718
Depreciation and impairment
At 01 April 24	129,899	-	9,369	139,268
Charge for year	30,371	5,833	1,484	37,688
At 31 March 25	160,270	5,833	10,853	176,956
Net book value
At 31 March 25	89,568	24,167	5,027	118,762
At 31 March 24	109,402	-	5,935	115,337

5.	Stocks

	2025	2024
	£	£
Other stocks	2,500	2,500
Total	2,500	2,500

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	612,595	265,026
Total	612,595	265,026


	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.

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	11,351	30,528
Other creditors	334,684	362,112
Accrued liabilities and deferred income	2,950	2,950
Total	348,985	395,590


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,091,343	612,289
Total	1,091,343	612,289

9.	Related party transactions
	Following are the related party balance included in Other Debtors :- Crossways Dental Practices Limited : £305,000 (2024 - £150,000) Quality Dental Property Limited : £106,502 (2024 - £61,502) Quality Dental Boulevard Limited : £108,376 (2024 - £32,207) Shoreham Oral Care Limited- £80,000. Following are the related party balance included in Other Creditors :- Easterbray Ltd : £15,000 (2024 - £5,000) DSP Capital Ltd : £15,000 (2024 - £5,000) Cornhall Consultants Ltd : £15,000 (2024 - £5,000) Optical Dental Ltd : £15,000 (2024 - £5,000) Quality Dental Practices Ltd : £194,509 (2024 - £262,509) Horsham Ltd : £20,000 (2024 - £Nil)

Related party transactions

Following are the related party balance included in Other Debtors :-
Crossways Dental Practices Limited : £305,000 (2024 - £150,000)
Quality Dental Property Limited : £106,502 (2024 - £61,502) 
Quality Dental Boulevard Limited : £108,376 (2024 - £32,207)
Shoreham Oral Care Limited- £80,000.

Following are the related party balance included in Other Creditors :-
Easterbray Ltd : £15,000 (2024 - £5,000)
DSP Capital Ltd : £15,000 (2024 - £5,000)
Cornhall Consultants Ltd : £15,000 (2024 - £5,000)
Optical Dental Ltd : £15,000 (2024 - £5,000)
Quality Dental Practices Ltd : £194,509 (2024 - £262,509)
Horsham Ltd : £20,000 (2024 - £Nil)