REGISTERED NUMBER: 11599057 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

D & S Dental Practice Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr M Soltan

REGISTERED OFFICE:

C/O City, Chartered Accountants

Suite 540, 5th Floor, Linen Hall

162-168 Regent Street

London

W1B 5TF

REGISTERED NUMBER:

11599057 (England and Wales)

ACCOUNTANTS:

City, Chartered Accountants

Suite 540, 5th Floor,

Linen Hall

162- 168 Regent Street

London

W1B 5TF

FIXED ASSETS

Intangible assets

4

826,000

885,000

Tangible assets

5

7,884

9,193

833,884

894,193

CURRENT ASSETS

Stocks

6

47,000

47,000

Debtors

7

10,685

20,558

Cash at bank

307,998

177,100

365,683

244,658

CREDITORS

Amounts falling due within one year

8

(248,139

)

(249,298

)

NET CURRENT ASSETS/(LIABILITIES)

117,544

(4,640

)

TOTAL ASSETS LESS CURRENT LIABILITIES

951,428

889,553

CREDITORS

Amounts falling due after more than one year

9

(191,474

)

(306,296

)

NET ASSETS

759,954

583,257

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

759,854

583,157

SHAREHOLDERS' FUNDS

759,954

583,257

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 16 December 2025 and were signed by:

Dr M Soltan - Director

1.	STATUTORY INFORMATION

D & S Dental 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 2019, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 10% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 11 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

1,180,000

AMORTISATION

At 1 April 2024

295,000

Charge for year

59,000

At 31 March 2025

354,000

NET BOOK VALUE

At 31 March 2025

826,000

At 31 March 2024

885,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

9,520

DEPRECIATION

At 1 April 2024

327

Charge for year

1,309

At 31 March 2025

1,636

NET BOOK VALUE

At 31 March 2025

7,884

At 31 March 2024

9,193

6.

STOCKS

31.3.25

31.3.24

£

£

Stocks

22,000

22,000

Work-in-progress

25,000

25,000

47,000

47,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

10,685

20,558

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

106,374

97,928

Taxation and social security

82,667

86,595

Other creditors

59,098

64,775

248,139

249,298

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

191,474

306,296

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, total dividends of £6,600 (2024 - £17,300) were paid to the director .

At the year end, the Company owed the Director £14 (2024 - £nil).