OPTICAL DENTAL CARE LIMITED


Directors	RAJU, Munjit
	SETHI, Rajan Kumar, Dr


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


Registered Number	07635471 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		68,350		88,925
Investment property	4		1		1
			68,351		88,926
Current assets
Debtors	5	2,284,369		1,710,049
Cash at bank and on hand		72,959		32,240
		2,357,328		1,742,289
Creditors amounts falling due within one year	6	(955,906)		(470,554)
Net current assets (liabilities)			1,401,422		1,271,735
Total assets less current liabilities			1,469,773		1,360,661
Creditors amounts falling due after one year	7		(10,033)		(18,633)
Net assets			1,459,740		1,342,028
Capital and reserves
Called up share capital			110		110
Profit and loss account			1,459,630		1,341,918
Shareholders' funds			1,459,740		1,342,028

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 December 2025, and are signed on its behalf by:

RAJU, Munjit
Director

SETHI, Rajan Kumar, Dr
Director

Registered Company No. 07635471

OPTICAL DENTAL CARE 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).

	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

	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 (%)
	Plant and machinery	25
	Vehicles	25

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 April 24	8,778	116,580	125,358
Additions	1,853	-	1,853
At 31 March 25	10,631	116,580	127,211
Depreciation and impairment
At 01 April 24	5,435	30,998	36,433
Charge for year	1,033	21,395	22,428
At 31 March 25	6,468	52,393	58,861
Net book value
At 31 March 25	4,163	64,187	68,350
At 31 March 24	3,343	85,582	88,925

4.	Investment property


		£
	Fair value at 01 April 24	1
	At 31 March 25	1

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	2,284,369	1,710,049
Total	2,284,369	1,710,049


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	49,444	47,706
Redeemable preference shares, liability	255,000	255,000
Finance lease and HP contracts	-	9,890
Other creditors	650,322	156,819
Accrued liabilities and deferred income	1,140	1,139
Total	955,906	470,554


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	10,033	18,633
Total	10,033	18,633

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	-		9,890

9.	Directors advances, credits and guarantees
	Directors current accounts is in credit by £644,614 (2024 - £156,281).

10.	Related party transactions
	At the yar end of Balance sheet 31/03/2025 debtors includes following balances RSJP Properties Ltd £822,000 (2024 : £797,000), Teeth R US Ltd £139,249 (2024 : £160,249), Quality Dental Practices Ltd £120,000 ( 2024 : £120,000), Quality Albion Dental Ltd £15,000 ( 2024 : £5,000), RSJP Somerset Ltd £287,100 (2024 : £287,100), MRSN Limited £20,000 (2024 : £20,000), Quality Dental Fulham Limited £535,478 ( 2024 :£47,500), RS LOCUM SERVICES LIMITED £200 ( 2024 : £18,200), RSR Amber House Limited £255,000 ( 2024 : £255,000), Quality Dental Boulevard Limited £35,000 (2024 : £NIL), Crossway Dental Limited £5,000 (2024 : £Nil), Quality Dental Wimbledon Limited £60,000 (£2024 : £Nil).

10.

Related party transactions

At the yar end of Balance sheet 31/03/2025 debtors includes following balances 
RSJP Properties Ltd £822,000 (2024 : £797,000), Teeth R US Ltd £139,249 (2024 : £160,249), Quality Dental Practices Ltd £120,000 ( 2024 : £120,000), Quality Albion Dental Ltd £15,000 ( 2024 : £5,000), RSJP Somerset Ltd £287,100 (2024 : £287,100), MRSN Limited £20,000 (2024 : £20,000), Quality Dental Fulham Limited £535,478 ( 2024 :£47,500), RS LOCUM SERVICES LIMITED £200 ( 2024 : £18,200), RSR Amber House Limited £255,000 ( 2024 : £255,000), Quality Dental Boulevard Limited £35,000 (2024 : £NIL), Crossway Dental Limited £5,000 (2024 : £Nil), Quality Dental Wimbledon Limited £60,000 (£2024 : £Nil).