REGISTERED NUMBER: 06479877 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

West Earlham Dental Health Practice

Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

Mr G S Sharma

REGISTERED OFFICE:

91 Soho Hill

Hockley

Birmingham

West Midlands

B19 1AY

BUSINESS ADDRESS:

50 Earlham West Centre

Norwich

Norfolk

NR5 8AD

REGISTERED NUMBER:

06479877 (England and Wales)

ACCOUNTANTS:

AKB Group Limited

91 Soho Hill

Hockley

Birmingham

West Midlands

B19 1AY

FIXED ASSETS

Intangible assets

4

19,800

26,400

Tangible assets

5

165,180

137,823

184,980

164,223

CURRENT ASSETS

Stocks

6

3,250

3,050

Debtors

7

245,400

167,355

Cash at bank and in hand

6,593

15,784

255,243

186,189

CREDITORS

Amounts falling due within one year

8

278,036

180,658

NET CURRENT (LIABILITIES)/ASSETS

(22,793

)

5,531

TOTAL ASSETS LESS CURRENT LIABILITIES

162,187

169,754

CREDITORS

Amounts falling due after more than one year

9

(67,017

)

(71,965

)

PROVISIONS FOR LIABILITIES

(10,755

)

(14,029

)

NET ASSETS

84,415

83,760

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

84,315

83,660

SHAREHOLDERS' FUNDS

84,415

83,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

Mr G S Sharma - Director

1.	STATUTORY INFORMATION

West Earlham Dental Health Practice Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.

The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

132,000

AMORTISATION

At 1 April 2024

105,600

Amortisation for year

6,600

At 31 March 2025

112,200

NET BOOK VALUE

At 31 March 2025

19,800

At 31 March 2024

26,400

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

177,179

23,077

93,274

293,530

Additions

3,705

-

72,491

76,196

At 31 March 2025

180,884

23,077

165,765

369,726

DEPRECIATION

At 1 April 2024

131,913

21,579

2,215

155,707

Charge for year

11,486

299

37,054

48,839

At 31 March 2025

143,399

21,878

39,269

204,546

NET BOOK VALUE

At 31 March 2025

37,485

1,199

126,496

165,180

At 31 March 2024

45,266

1,498

91,059

137,823

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

93,274

DEPRECIATION

At 1 April 2024

and 31 March 2025

2,215

NET BOOK VALUE

At 31 March 2025

91,059

At 31 March 2024

91,059

6.

STOCKS

31.3.25

31.3.24

£

£

Stocks

3,250

3,050

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

38,619

23,898

Amounts owed by group undertakings

33,842

-

Other debtors

172,939

143,457

245,400

167,355

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

39,492

20,558

Trade creditors

19,497

22,329

Amounts owed to group undertakings

-

16,399

Taxation and social security

34,237

57,685

Other creditors

174,810

53,687

278,036

180,658

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,667

11,667

Hire purchase contracts

65,350

60,298

67,017

71,965

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

11.	RELATED PARTY DISCLOSURES

During the year a rental of £ 20,000 (2024 - £20,000) was paid to the director Mr G Sharma.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Smile Bright Norwich Limited.

The ultimate controlling party is Mr G S Sharma.