QUALITY DENTAL FULHAM 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	12870762 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,397,592		2,498,446
Tangible assets	4		75,395		77,705
			2,472,987		2,576,151
Current assets
Stocks	5	18,591		18,591
Debtors	6	266,595		186,448
Cash at bank and on hand		61,557		76,507
		346,743		281,546
Creditors amounts falling due within one year	7	(2,634,358)		(2,577,334)
Net current assets (liabilities)			(2,287,615)		(2,295,788)
Total assets less current liabilities			185,372		280,363
Creditors amounts falling due after one year	8		(342,983)		(359,114)
Net assets			(157,611)		(78,751)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(157,711)		(78,851)
Shareholders' funds			(157,611)		(78,751)

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:

JULKA, Naveen, Dr
Director

PATEL, Jatan, Dr
Director

PATEL, Shane, Dr
Director

Registered Company No. 12870762

QUALITY DENTAL FULHAM 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).

	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 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 (%)
	Fixtures and fittings	15
	Office Equipment	25

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		7

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	2,521,347	2,521,347
At 31 March 25	2,521,347	2,521,347
Amortisation and impairment
At 01 April 24	22,901	22,901
Charge for year	100,854	100,854
At 31 March 25	123,755	123,755
Net book value
At 31 March 25	2,397,592	2,397,592
At 31 March 24	2,498,446	2,498,446

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	81,597	7,069	88,666
Additions	602	11,276	11,878
At 31 March 25	82,199	18,345	100,544
Depreciation and impairment
At 01 April 24	10,199	762	10,961
Charge for year	10,762	3,426	14,188
At 31 March 25	20,961	4,188	25,149
Net book value
At 31 March 25	61,238	14,157	75,395
At 31 March 24	71,398	6,307	77,705

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	18,591	18,591
Total	18,591	18,591

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	45,399	42,163
Other debtors	220,107	139,305
Prepayments and accrued income	1,089	4,980
Total	266,595	186,448

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	16,737	21,030
Bank borrowings and overdrafts	95,912	95,912
Taxation and social security	-	3,194
Other creditors	2,521,110	2,456,598
Accrued liabilities and deferred income	599	600
Total	2,634,358	2,577,334


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	342,983	359,114
Total	342,983	359,114

9.	Directors advances, credits and guarantees
	Director loan accounts as at 31.03.2025 were as per below: * Shane Patel- NIL (2024 - £482,978) * Jatan Patel- NIL (2024 - £482,978) * Rajan Sethi- NIL (2024 - £482,978) * Naveen Julka- NIL (2024 - £482,978)

10.	Related party transactions
	At the balance sheet date other Creditors includes following balances: Quality Dental practice Limited 2025:£1,000 {2024:£41,000} Shoreham 2025: £227,500 {2024:£227,500} Easterbray 2025: £535,478 {2024:£47,500} DSP Capital Ltd 2025: £535,478 {2024:£47,500} , Cornhall Consultants Ltd 2025: £535,478 {2024:£47,500} Optical Dental Care Ltd 2025: £535,478 {2024:£47,500}. QD WIMBLEDON LIMITED 2025 : £75,000dr {2024 : Nil}

10.

Related party transactions

At the balance sheet date other Creditors includes following balances:
Quality Dental practice Limited 2025:£1,000 {2024:£41,000}
Shoreham  2025: £227,500  {2024:£227,500} 
Easterbray 2025: £535,478 {2024:£47,500} 
DSP Capital Ltd 2025: £535,478 {2024:£47,500} ,
Cornhall Consultants Ltd 2025: £535,478 {2024:£47,500} 
Optical Dental Care Ltd 2025: £535,478 {2024:£47,500}.
QD WIMBLEDON LIMITED 2025 : £75,000dr {2024 : Nil}