STRICTLY DENTAL LIMITED


Director	Dr Satya Patel


Registered Address	Beck House
	Watson Terrace
	Penrith
	CA11 7ND


Registered Number	09392371 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		213,375		231,875
Tangible assets	4		446,055		463,414
			659,430		695,289
Current assets
Stocks	5	28,245		25,531
Debtors	6	339,941		312,868
Cash at bank and on hand		528,009		383,326
		896,195		721,725
Creditors amounts falling due within one year	7	(199,313)		(194,220)
Net current assets (liabilities)			696,882		527,505
Total assets less current liabilities			1,356,312		1,222,794
Creditors amounts falling due after one year	8		(206,069)		(239,135)
Provisions for liabilities	9		(29,074)		(37,943)
Net assets			1,121,169		945,716
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,121,069		945,616
Shareholders' funds			1,121,169		945,716

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 Director acknowledges 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 Director on 23 December 2025, and are signed on its behalf by:

Dr Satya Patel
Director
Registered Company No. 09392371

STRICTLY DENTAL 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.

	Revenue from sale of goods
	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.

	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
	Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 5% straight line If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

	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:

	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	13		15

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	370,000	370,000
At 31 March 25	370,000	370,000
Amortisation and impairment
At 01 April 24	138,125	138,125
Charge for year	18,500	18,500
At 31 March 25	156,625	156,625
Net book value
At 31 March 25	213,375	213,375
At 31 March 24	231,875	231,875

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	311,643	229,365	156,510	31,591	729,109
Additions	18,114	5,495	-	-	23,609
Disposals	-	(6,658)	-	(885)	(7,543)
At 31 March 25	329,757	228,202	156,510	30,706	745,175
Depreciation and impairment
At 01 April 24	-	140,415	103,452	21,828	265,695
Charge for year	-	23,085	13,265	2,415	38,765
On disposals	-	(4,551)	-	(789)	(5,340)
At 31 March 25	-	158,949	116,717	23,454	299,120
Net book value
At 31 March 25	329,757	69,253	39,793	7,252	446,055
At 31 March 24	311,643	88,950	53,058	9,763	463,414

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	28,245	25,531
Total	28,245	25,531

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	18,385	18,903
Amounts owed by group undertakings	98,041	88,339
Other debtors	222,778	205,626
Prepayments and accrued income	737	-
Total	339,941	312,868

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	46,477	44,420
Bank borrowings and overdrafts	28,500	28,500
Amounts owed to related parties	38,801	46,811
Taxation and social security	78,841	65,689
Other creditors	85	343
Accrued liabilities and deferred income	6,609	8,457
Total	199,313	194,220


	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.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	206,069	239,135
Total	206,069	239,135

9.	Provisions for liabilities

	2025	2024
	£	£
Other provisions	29,074	37,943
Total	29,074	37,943

10.	Related party transactions
	During the year the Directors loaned the company £23.650.92 (2024: £8,661.03). This amount is repayable upon demand. Interest was paid on this amount by the company in line with HMRC's beneficial loan interest rate (2.25%)