QD BOULEVARD DENTAL LIMITED


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


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


Registered Number	14303520 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		284,138		-
Tangible assets	4		79,445		-
			363,583		-
Current assets
Debtors	5	91,350		38,939
Cash at bank and on hand		20,281		6,349
		111,631		45,288
Creditors amounts falling due within one year	6	(521,178)		(45,407)
Net current assets (liabilities)			(409,547)		(119)
Total assets less current liabilities			(45,964)		(119)
Net assets			(45,964)		(119)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(46,064)		(219)
Shareholders' funds			(45,964)		(119)

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
Director

Registered Company No. 14303520

QD BOULEVARD DENTAL LIMITED

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.

	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. Amortised @ 25% SLM.

	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

	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	2		4

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
Additions	315,709	315,709
At 31 March 25	315,709	315,709
Amortisation and impairment
Charge for year	31,571	31,571
At 31 March 25	31,571	31,571
Net book value
At 31 March 25	284,138	284,138
At 31 March 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
Additions	103,064	103,064
At 31 March 25	103,064	103,064
Depreciation and impairment
Charge for year	23,619	23,619
At 31 March 25	23,619	23,619
Net book value
At 31 March 25	79,445	79,445
At 31 March 24	-	-

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	87,600	38,939
Prepayments and accrued income	3,750	-
Total	91,350	38,939

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,253	-
Bank borrowings and overdrafts	256,226	-
Other creditors	261,699	45,407
Total	521,178	45,407

7.	Creditors: amounts due after one year

8.	Related party transactions
	Other debtors includes following balance: - Shoreham Oral Care Limited- £80,000 Other creditors include following balances: Quality Dental Albion Limited £108,376 (2024 - £32,207) Quality Dental Practices Limited £13,200 (2024 - £13,200) Cornhall consultancy Limited £35,000 DSP Capital Limited- £35,000 Easterbray Limited £35,000 Optical Dental care limited £35,000.