QD HORSHAM LTD


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


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


Registered Number	14839431 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		740,028		838,200
Tangible assets	4		37,960		37,046
			777,988		875,246
Current assets
Debtors	5	76,996		23,161
Cash at bank and on hand		154,923		37,136
		231,919		60,297
Creditors amounts falling due within one year	6	(332,527)		(206,466)
Net current assets (liabilities)			(100,608)		(146,169)
Total assets less current liabilities			677,380		729,077
Creditors amounts falling due after one year	7		(752,519)		(785,935)
Provisions for liabilities	8		(6,291)		-
Net assets			(81,430)		(56,858)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(81,530)		(56,958)
Shareholders' funds			(81,430)		(56,858)

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 28 November 2025, and are signed on its behalf by:

JULKA, Naveen, Dr
Director

PATEL, Jatan
Director

PATEL, Shane
Director

Registered Company No. 14839431

QD HORSHAM 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 rendering of services.

	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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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.

	Amortisation
	Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortized evenly over its estimated useful life of ten years

	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 (%)
	Plant and machinery	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		4

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	860,898	860,898
Additions	(16,036)	(16,036)
At 31 March 25	844,862	844,862
Amortisation and impairment
At 01 April 24	22,698	22,698
Charge for year	82,136	82,136
At 31 March 25	104,834	104,834
Net book value
At 31 March 25	740,028	740,028
At 31 March 24	838,200	838,200

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	1	30,630	7,825	38,456
Additions	-	-	10,800	10,800
At 31 March 25	1	30,630	18,625	49,256
Depreciation and impairment
At 01 April 24	-	1,141	269	1,410
Charge for year	-	7,372	2,514	9,886
At 31 March 25	-	8,513	2,783	11,296
Net book value
At 31 March 25	1	22,117	15,842	37,960
At 31 March 24	1	29,489	7,556	37,046

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	54,464	6,226
Other debtors	20,100	9,203
Prepayments and accrued income	2,432	7,732
Total	76,996	23,161

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	24,972	23,530
Bank borrowings and overdrafts	33,416	31,107
Taxation and social security	-	6,246
Other creditors	272,177	144,601
Accrued liabilities and deferred income	1,962	982
Total	332,527	206,466

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	752,519	785,935
Total	752,519	785,935

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	6,291	-
Total	6,291	-

9.	Related party transactions
	As at year Debtors and creditors are as per below: - Qaulity Dental Albion Limited- £20,000 dr. - Crossway Dental Practice Limited- £75,000 Cr. - Shorehal Oral Care Limited- NIL (2024- £92,000 cr). - Quality Dental Properties Limited- £55,000 cr - Quality Dental Practice Limited- £5,000 cr.