Danescroft Dental Practice Limited


Directors	Dr Adam Hussain
	Dr Isaac Hussain
	Mrs Jacqueline Hussain


Company Secretary	Mrs Jacqueline Hussain


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	06913813 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		82,426		98,911
Tangible assets	4		90,179		86,117
			172,605		185,028
Current assets
Stocks	5	1,250		1,250
Debtors	6	250,761		339,214
Cash at bank and on hand		667,084		607,312
		919,095		947,776
Creditors amounts falling due within one year	7	(707,999)		(772,983)
Net current assets (liabilities)			211,096		174,793
Total assets less current liabilities			383,701		359,821
Provisions for liabilities	8		(22,374)		(16,204)
Net assets			361,327		343,617
Capital and reserves
Called up share capital			2		2
Profit and loss account			361,325		343,615
Shareholders' funds			361,327		343,617

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 18 December 2025, and are signed on its behalf by:

Dr Adam Hussain
Director

Dr Isaac Hussain
Director

Mrs Jacqueline Hussain
Director

Registered Company No. 06913813

Danescroft Dental Practice 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 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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year-end date is recognised by reference to the stage of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

	Intangible assets
	Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

	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 (%)
	Land and buildings	20
	Plant and machinery	20
	Vehicles	20
	Office Equipment	20

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		5

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	329,700	329,700
At 31 March 25	329,700	329,700
Amortisation and impairment
At 01 April 24	230,789	230,789
Charge for year	16,485	16,485
At 31 March 25	247,274	247,274
Net book value
At 31 March 25	82,426	82,426
At 31 March 24	98,911	98,911

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	4,322	57,657	104,788	4,980	171,747
Additions	-	24,145	-	2,461	26,606
At 31 March 25	4,322	81,802	104,788	7,441	198,353
Depreciation and impairment
At 01 April 24	2,906	43,506	37,724	1,494	85,630
Charge for year	-	22,544	-	-	22,544
At 31 March 25	2,906	66,050	37,724	1,494	108,174
Net book value
At 31 March 25	1,416	15,752	67,064	5,947	90,179
At 31 March 24	1,416	14,151	67,064	3,486	86,117

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	1,250	1,250
Total	1,250	1,250

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	21,133	56,059
Amounts owed by group undertakings	229,628	277,580
Other debtors	-	5,575
Total	250,761	339,214

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	51,237	25,891
Amounts owed to related parties	320,000	350,000
Taxation and social security	62,797	68,010
Other creditors	271,791	326,476
Accrued liabilities and deferred income	2,174	2,606
Total	707,999	772,983


	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.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	22,374	16,204
Total	22,374	16,204

9.	Related party transactions
	The directors operate a directors loan account with the company. At 31 March 2025 the balance of this loan was £Nil (2024: £Nil). This loan was interest free and repayable upon demand.