QUALITY DENTAL WORTHING LTD


Directors	PATEL, Jatan, Dr
	SETHI, Rajan Kumar, Dr


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


Registered Number	12870934 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		1,500,000		1,500,000
Tangible assets	4		665,609		683,199
			2,165,609		2,183,199
Current assets
Debtors	5	340,060		194,056
Cash at bank and on hand		64,641		330,150
		404,701		524,206
Creditors amounts falling due within one year	6	(472,485)		(738,358)
Net current assets (liabilities)			(67,784)		(214,152)
Total assets less current liabilities			2,097,825		1,969,047
Creditors amounts falling due after one year	7		(956,689)		(1,005,494)
Provisions for liabilities	8		(18,361)		-
Net assets			1,122,775		963,553
Capital and reserves
Called up share capital			104		104
Share premium			791,858		791,858
Profit and loss account			330,813		171,591
Shareholders' funds			1,122,775		963,553

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

PATEL, Jatan, Dr
Director
Registered Company No. 12870934

QUALITY DENTAL WORTHING 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).

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		15

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	1,500,000	1,500,000
At 31 March 25	1,500,000	1,500,000
Net book value
At 31 March 25	1,500,000	1,500,000
At 31 March 24	1,500,000	1,500,000

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	600,000	107,369	1,610	708,979
Additions	-	2,388	1,246	3,634
At 31 March 25	600,000	109,757	2,856	712,613
Depreciation and impairment
At 01 April 24	-	25,280	500	25,780
Charge for year	-	20,721	503	21,224
At 31 March 25	-	46,001	1,003	47,004
Net book value
At 31 March 25	600,000	63,756	1,853	665,609
At 31 March 24	600,000	82,089	1,110	683,199

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	33,923	36,581
Other debtors	292,600	146,615
Prepayments and accrued income	13,537	10,860
Total	340,060	194,056

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	39,789	32,294
Bank borrowings and overdrafts	129,620	129,620
Taxation and social security	68,067	65,482
Other creditors	232,668	508,621
Accrued liabilities and deferred income	2,341	2,341
Total	472,485	738,358


	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	956,689	1,005,494
Total	956,689	1,005,494

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	18,361	-
Total	18,361	-

9.	Directors advances, credits and guarantees
	At the Balance sheet date Director's loan accounts shows credit balance of £74,000 Cr (2024:£74,000)

10.	Related party transactions
	At the balance sheet date following intercompany balances are included in other creditors and other debtors:- Other creditors includes:- Cornhall Consultants £74,723 (2024 :- £74,723) Optical Dental Care Ltd £74,723 ( 2024 :- £74,723) and Other debtors includes:- RSJP Properties Ltd £292,600 (2024:£62,00).