QUALITY DENTAL PROPERTIES LTD


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	10309296 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,638,998		1,636,498
			1,638,998		1,636,498
Current assets
Debtors	4	55,000		20,817
Cash at bank and on hand		20,312		22,710
		75,312		43,527
Creditors amounts falling due within one year	5	(779,508)		(687,463)
Net current assets (liabilities)			(704,196)		(643,936)
Total assets less current liabilities			934,802		992,562
Creditors amounts falling due after one year	6		(960,462)		(978,043)
Net assets			(25,660)		14,519
Capital and reserves
Called up share capital			100		100
Profit and loss account			(25,760)		14,419
Shareholders' funds			(25,660)		14,519

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. 10309296

QUALITY DENTAL PROPERTIES 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).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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.

	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 (%)
	Fixtures and fittings	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 24	1,506,498	130,000	1,636,498
Additions	35,000	-	35,000
At 31 March 25	1,541,498	130,000	1,671,498
Depreciation and impairment
Charge for year	-	32,500	32,500
At 31 March 25	-	32,500	32,500
Net book value
At 31 March 25	1,541,498	97,500	1,638,998
At 31 March 24	1,506,498	130,000	1,636,498

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	55,000	20,817
Total	55,000	20,817

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	778,908	686,863
Accrued liabilities and deferred income	600	600
Total	779,508	687,463

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	960,462	978,043
Total	960,462	978,043

7.	Directors advances, credits and guarantees
	As at year end, the director current account shows credit balance of £9,600 (2024 : £9,600).

8.	Related party transactions
	Other debtor includes: - QD Horsham- £55,000 Other creditors includes :- Quality Dental Practices Ltd - £22,500 (2024 - £22,500) Quality Dental Albion Ltd - £106,502 (2024 - £61,502) Teeth R Us Ltd - £130,000 (2024 - £1,30,000) Crossways Dental Limited - £510,306.13 (2024 - £463,261)