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REGISTERED NUMBER: 06930070 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

SHELSWELL DENTAL PRACTICE LTD
SHELSWELL DENTAL PRACTICE LTD (REGISTERED NUMBER: 06930070)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SHELSWELL DENTAL PRACTICE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Dr H Sharma
Dr K Sharma





REGISTERED OFFICE: 12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD





REGISTERED NUMBER: 06930070 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
Page 1
SHELSWELL DENTAL PRACTICE LTD (REGISTERED NUMBER: 06930070)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 86,688 104,938
Tangible assets 5 54,098 7,660
140,786 112,598

CURRENT ASSETS
Stocks 885 885
Debtors 6 1,688,197 1,148,144
Cash at bank 25,087 284,567
1,714,169 1,433,596
CREDITORS
Amounts falling due within one year 7 216,214 224,172
NET CURRENT ASSETS 1,497,955 1,209,424
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,638,741
1,322,022

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,638,739 1,322,020
SHAREHOLDERS' FUNDS 1,638,741 1,322,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30th December 2025 and were signed on its behalf by:



Dr K Sharma - Director


The notes form part of these financial statements

Page 2
SHELSWELL DENTAL PRACTICE LTD (REGISTERED NUMBER: 06930070)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Shelswell Dental Practice Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 2009, 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 20% on reducing balance

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

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Page 3 continued...
SHELSWELL DENTAL PRACTICE LTD (REGISTERED NUMBER: 06930070)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

2. ACCOUNTING POLICIES - continued

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 6 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 365,000
AMORTISATION
At 1st April 2024 260,062
Charge for year 18,250
At 31st March 2025 278,312
NET BOOK VALUE
At 31st March 2025 86,688
At 31st March 2024 104,938

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st April 2024 - 133,301 133,301
Additions 47,972 475 48,447
At 31st March 2025 47,972 133,776 181,748
DEPRECIATION
At 1st April 2024 - 125,641 125,641
Charge for year - 2,009 2,009
At 31st March 2025 - 127,650 127,650
NET BOOK VALUE
At 31st March 2025 47,972 6,126 54,098
At 31st March 2024 - 7,660 7,660

Page 4 continued...
SHELSWELL DENTAL PRACTICE LTD (REGISTERED NUMBER: 06930070)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 59,792 57,141
Amounts owed by group undertakings 1,539,029 1,001,028
Other debtors 89,376 89,975
1,688,197 1,148,144

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 49,352 7,138
Taxation and social security 117,149 179,684
Other creditors 49,713 37,350
216,214 224,172

8. RELATED PARTY DISCLOSURES

During the year and the preceding year no rent was paid to the directors in respect of the property the company operated out of.

Page 5