07411049falsethat of the provision of oral health and ancillary services.2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2024-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:MotorCars2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure

Registered number: 07411049

Porthcawl Dental Care Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

Prepared By:

Staffer Mayled & Co Limited

46-48

Station Road

Llanishen

Cardiff

CF14 5LU

Porthcawl Dental Care Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

DIRECTORS

Bharat Nagrani

Eifion Roberts

REGISTERED OFFICE

46-48 Station Road

Llanishen

Cardiff

CF14 5LU

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 07411049

ACCOUNTANTS

Staffer Mayled & Co Limited

46-48

Station Road

Llanishen

Cardiff

CF14 5LU

Porthcawl Dental Care Limited

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		5
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Porthcawl Dental Care Limited

BALANCE SHEET AT 31/03/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Intangible assets		3				4,000				17,400
Tangible assets		4				21,780				67,172
						25,780				84,572
CURRENT ASSETS
Stock				3,675				3,500
Debtors		6		25,288				52,902
Cash at bank and in hand				46,167				78,342
				75,130				134,744
CREDITORS: Amounts falling due within one year		7		33,220				32,941
NET CURRENT ASSETS						41,910				101,803
TOTAL ASSETS LESS CURRENT LIABILITIES						67,690				186,375
CREDITORS: Amounts falling due after more than one year		8				-				110,951
PROVISIONS FOR LIABILITIES AND CHARGES		9				4,620				12,763
NET ASSETS						63,070				62,661
CAPITAL AND RESERVES
Called up share capital		10				100				100
Profit and loss account						62,970				62,561
SHAREHOLDERS' FUNDS						63,070				62,661

Porthcawl Dental Care Limited

BALANCE SHEET AT 31/03/2025

For the year ending 31/03/2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 22/12/2025 and signed on their behalf by

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

Bharat Nagrani

Director

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

Eifion Roberts

Director

Porthcawl Dental Care Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery		25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill

Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Porthcawl Dental Care Limited

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				-		-

3. INTANGIBLE FIXED ASSETS
		Purchased
		Goodwill		Total
		£		£
Cost
At 01/04/2024		268,000		268,000
At 31/03/2025		268,000		268,000
Depreciation
At 01/04/2024		250,600		250,600
For the year		13,400		13,400
At 31/03/2025		264,000		264,000
Net Book Amounts
At 31/03/2025		4,000		4,000
At 31/03/2024		17,400		17,400

4. TANGIBLE FIXED ASSETS
		Plant and
		Machinery		Motor Cars		Total
		£		£		£
Cost
At 01/04/2024		73,807		48,995		122,802
Disposals		-		(48,995)		(48,995)
At 31/03/2025		73,807		-		73,807
Depreciation
At 01/04/2024		45,831		9,799		55,630
Disposals		-		(9,799)		(9,799)
For the year		6,196		-		6,196
At 31/03/2025		52,027		-		52,027
Net Book Amounts
At 31/03/2025		21,780		-		21,780
At 31/03/2024		27,976		39,196		67,172

Porthcawl Dental Care Limited

5. STOCK				2025		2024
				£		£
Stock comprises:
Stock				3,675		3,500
				3,675		3,500

6. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				3,646		298
Amounts due from group companies				15,000		-
Directors current account				6,642		52,604
				25,288		52,902

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				19,820		18,123
PAYE control				-		782
Trade creditors				13,400		14,036
				33,220		32,941

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Loans >1yr				-		80,517
Hire purchase >1yr				-		30,434
				-		110,951

Porthcawl Dental Care Limited

9. PROVISIONS FOR LIABILITIES				2025		2024
				£		£
Deferred taxation				4,620		12,763
				4,620		12,763

10. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100