Soludent Ltd


Director	Dr Webber Emile


Registered Address	Tops Dental Care
	Bredon Road
	Tewkesbury
	GL20 5BZ


Registered Number	10952920 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		82,744		106,944
Tangible assets	4		45,294		52,005
			128,038		158,949
Current assets
Stocks	5	2,000		3,000
Debtors	6	30,375		25,774
Cash at bank and on hand		165,395		134,530
		197,770		163,304
Creditors amounts falling due within one year	7	(84,635)		(80,364)
Net current assets (liabilities)			113,135		82,940
Total assets less current liabilities			241,173		241,889
Creditors amounts falling due after one year	8		(128,088)		(145,290)
Provisions for liabilities	9		(11,324)		(9,881)
Net assets			101,761		86,718
Capital and reserves
Profit and loss account			101,761		86,718
Shareholders' funds			101,761		86,718

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 Webber Emile
Director
Registered Company No. 10952920

Soludent Ltd

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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	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 state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	33

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	242,000	242,000
At 31 March 25	242,000	242,000
Amortisation and impairment
At 01 April 24	135,056	135,056
Charge for year	24,200	24,200
At 31 March 25	159,256	159,256
Net book value
At 31 March 25	82,744	82,744
At 31 March 24	106,944	106,944

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	50,396	48,691	6,187	13,951	119,225
Additions	8,450	-	-	-	8,450
At 31 March 25	58,846	48,691	6,187	13,951	127,675
Depreciation and impairment
At 01 April 24	36,953	12,173	4,336	13,758	67,220
Charge for year	5,473	463	9,130	95	15,161
At 31 March 25	42,426	12,636	13,466	13,853	82,381
Net book value
At 31 March 25	16,420	36,055	(7,279)	98	45,294
At 31 March 24	13,443	36,518	1,851	193	52,005

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	2,000	3,000
Total	2,000	3,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	354	-
Amounts owed by group undertakings	28,511	24,397
Prepayments and accrued income	1,510	1,377
Total	30,375	25,774

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,154	984
Bank borrowings and overdrafts	13,351	12,777
Taxation and social security	22,678	6,483
Other creditors	43,390	56,064
Accrued liabilities and deferred income	4,062	4,056
Total	84,635	80,364

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	128,088	145,290
Total	128,088	145,290

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	11,324	9,881
Total	11,324	9,881

10.	Related party transactions
	During the year the director made available loans totalling £43,390 (2024 - £56,064). The loans are repayable on demand.