76 Harley Street Limited

76 Harley Street Limited
Contents Page
For the year ended 31 March 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

76 Harley Street Limited
Company Information
For the year ended 31 March 2025

Director	Farid Monibi
Registered Number	06301876
Registered Office	76 Harley Street London W1G 7HH
Accountants	CHJ Accountants Ltd 34 Longcrofte Rd Edgware HA8 6RR
Secretary	Farid Monibi

1

76 Harley Street Limited
Director's Report
For the year ended 31 March 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 March 2025

Principal activities

The companys principal activity during the year was Dental practice activities.

Director

The director who served the company throughout the year was as follows:

Farid Monibi

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Farid Monibi
Director

Date approved: 29 December 2025

2

76 Harley Street Limited Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. CHJ Accountants Ltd 31 March 2025 .................................................... CHJ Accountants Ltd 34 Longcrofte Rd Edgware HA8 6RR 29 December 2025 3

76 Harley Street Limited
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
CHJ Accountants Ltd
31 March 2025

....................................................

CHJ Accountants Ltd
34 Longcrofte Rd

Edgware
HA8 6RR
29 December 2025

3

76 Harley Street Limited
Income Statement
For the year ended 31 March 2025

	2025 £	2024 £
Turnover	2,193,672	2,285,171
Cost of sales	(921,482)	(892,679)
Gross profit	1,272,190	1,392,492
Administrative expenses	(1,153,925)	(862,620)
Other operating income	26,940	34,351
Operating profit	145,205	564,223
Other interest receivable and similar income	12,399	9,115
Interest payable and similar charges	(427)	(958)
Profit/(Loss) on ordinary activities before taxation	157,177	572,380
Tax on profit on ordinary activities	(53,476)	(158,870)
Profit/(Loss) for the financial year	103,701	413,510

4

76 Harley Street Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	1	1
Tangible fixed assets	4	167,040	226,944
		167,041	226,945
Current assets
Stocks	5	1,000	1,000
Debtors	6	776,216	793,067
Cash at bank and in hand		963,933	1,014,788
		1,741,149	1,808,855
Creditors: amount falling due within one year	7	(293,645)	(337,956)
Net current assets		1,447,504	1,470,899

Total assets less current liabilities		1,614,545	1,697,844
Creditors: amount falling due after more than one year	8	(11,667)	(21,667)
Net assets		1,602,878	1,676,177

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		1,602,778	1,676,077
Shareholders' funds		1,602,878	1,676,177

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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

-------------------------------
Farid Monibi
Director

5

76 Harley Street Limited
Statement of Changes in Equity
For the year ended 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2023	100	1,494,567	1,494,667
Profit for the year		413,510	413,510
Total comprehensive income for the year	-	413,510	413,510
Dividends		(232,000)	(232,000)
Total investments by and distributions to owners	-	(232,000)	(232,000)
At 31 March 2024	100	1,676,077	1,676,177
At 01 April 2024	100	1,676,077	1,676,177
Profit for the year		103,701	103,701
Total comprehensive income for the year	-	103,701	103,701
Dividends		(177,000)	(177,000)
Total investments by and distributions to owners	-	(177,000)	(177,000)
At 31 March 2025	100	1,602,778	1,602,878

6

76 Harley Street Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

76 Harley Street Limited is a private company, limited by shares, registered in England and Wales, registration number 06301876, registration address 76 Harley Street, London, W1G 7HH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 16 (2024 : 14).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	976,104	976,104
Additions	-	-
Disposals	-	-
At 31 March 2025	976,104	976,104
Amortisation
At 01 April 2024	976,103	976,103
Charge for year	-	-
On disposals	-	-
At 31 March 2025	976,103	976,103
Net book values
At 31 March 2025	1	1
At 31 March 2024	1	1

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2024	40,000	243,285	814,688	1,097,973
Additions	-	-	50,463	50,463
Disposals	-	(67,000)	-	(67,000)
At 31 March 2025	40,000	176,285	865,151	1,081,436
Depreciation
At 01 April 2024	39,999	188,594	642,436	871,029
Charge for year	-	37,939	55,678	93,617
On disposals	-	(50,250)	-	(50,250)
At 31 March 2025	39,999	176,283	698,114	914,396
Net book values
Closing balance as at 31 March 2025	1	2	167,037	167,040
Opening balance as at 01 April 2024	1	54,691	172,252	226,944

The net book value of Motor Vehicles, Fixtures and Fittings includes £ 183,789 (2024 £226,943) in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

	2025 £		2024 £
Stocks	1,000		1,000
	1,000		1,000

6.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	228,966	221,605
Other Debtors	547,250	571,462
	776,216	793,067

7.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	214,827	155,760
Corporation Tax	53,508	158,870
PAYE & Social Security	2,954	4,077
Accrued Expenses	7,881	6,830
Other Creditors	5,542	5,943
Wages & Salaries Control Account	2,532	0
Directors' Current Accounts	6,401	6,476
	293,645	337,956

8.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	11,667		21,667
	11,667		21,667

9.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 shares of £1.00 each	100		100
	100		100

7

Registered Number: 06301876
England and Wales
76 HARLEY STREET LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025