Crown Dental Care Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11331702

Crown Dental Care Limited

Unaudited financial statements

31 March 2025

Crown Dental Care Limited

Statement of financial position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5	390,817	452,470
Tangible assets	6	428,468	396,828
Investments	7	1,581,908	1,581,908
		-----------	-----------
		2,401,193	2,431,206

Current assets

Stocks		5,000	5,000
Debtors	8	244,468	172,735
Cash at bank and in hand		473,079	462,891
		---------	---------
		722,547	640,626

Creditors: Amounts falling due within one year	9	( 1,144,193)		( 906,987)
		-----------		---------
Net current liabilities			( 421,646)		( 266,361)
			-----------		-----------
Total assets less current liabilities			1,979,547		2,164,845

Creditors: Amounts falling due after more than one year	10		( 1,765,571)		( 1,886,328)

Provisions

Taxation including deferred tax	( 40,137)	( 37,152)
	-----------	-----------
Net assets	173,839	241,365
	-----------	-----------

Capital and reserves

Called up share capital	4	4
Profit and loss account	173,835	241,361
	---------	---------
Shareholders funds	173,839	241,365
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Crown Dental Care Limited

Statement of financial position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 24 December 2025 , and are signed on behalf of the board by:

Mr R Johal

Director

Company registration number: 11331702

Crown Dental Care Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sixty Six North Quay, Great Yarmouth, Norfolk, NR30 1HE. The company's trading addresses are 1 Lawrence Ave, Middlewich, CW10 9DP and 27 Market Street, Rhosllanerchrugog, Wrexham, LL14 1AH.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and by their nature, will rarely equal the related actual outcome. They key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are a follows: Amortisation of goodwill is estimated over 10 years. The carrying value at the year end was £390,817 (2024:£452,470).

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

Income tax

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Amortisation

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	-	10% 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 assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

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:

Freehold property	-	2% straight line
Plant and machinery	-	15% reducing balance
Equipment	-	15% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Stocks

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

Hire purchase contracts

Assets held under hire purchase contract are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payment is treated as a liability and the interest is charged to the income statement on a reducing balance basis.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of employees during the year was 18 (2024: 18 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2024 and 31 March 2025	616,528
	---------
Amortisation
At 1 April 2024	164,058
Charge for the year	61,653
	---------
At 31 March 2025	225,711
	---------
Carrying amount
At 31 March 2025	390,817
	---------
At 31 March 2024	452,470
	---------

6. Tangible assets

	Freehold property	Plant and machinery	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	272,203	164,032	12,262	448,497
Additions	25,303	75,119	–	100,422
Disposals	( 15,564)	( 26,918)	–	( 42,482)
	---------	---------	-------	---------
At 31 March 2025	281,942	212,233	12,262	506,437
	---------	---------	-------	---------
Depreciation
At 1 April 2024	7,812	40,438	3,419	51,669
Charge for the year	3,099	22,573	1,327	26,999
Disposals	( 26)	( 673)	–	( 699)
	---------	---------	-------	---------
At 31 March 2025	10,885	62,338	4,746	77,969
	---------	---------	-------	---------
Carrying amount
At 31 March 2025	271,057	149,895	7,516	428,468
	---------	---------	-------	---------
At 31 March 2024	264,391	123,594	8,843	396,828
	---------	---------	-------	---------

7. Investments

	Other investments other than loans
	£
Cost
At 1 April 2024 and 31 March 2025	1,581,908
	-----------
Impairment
At 1 April 2024 and 31 March 2025	–
	-----------

Carrying amount
At 31 March 2025	1,581,908
	-----------
At 31 March 2024	1,581,908
	-----------

8. Debtors

	2025	2024
	£	£
Trade debtors	71,435	67,968
Other debtors	173,033	104,767
	---------	---------
	244,468	172,735
	---------	---------

9. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	108,866	132,466
Trade creditors	47,091	93,036
Amounts owed to group undertakings and undertakings in which the company has a participating interest	483,204	417,843
Social security and other taxes	141,297	79,729
Other creditors	363,735	183,913
	-----------	---------
	1,144,193	906,987
	-----------	---------

Bank loans and overdrafts are secured on fixed and floating charges against the company's assets.

10. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,733,572	1,842,439
Other creditors	31,999	43,889
	-----------	-----------
	1,765,571	1,886,328
	-----------	-----------

Bank loans and overdrafts are secured on fixed and floating charges against the company's assets. Included within creditors: amounts falling due after more than one year is an amount of £1,336,437(2024: £1,340,906) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

11. Directors' advances, credits and guarantees

During the year, the company operated a loan account with the director. At the year end the directors owed the company £79,026 (2024: company owed directors £142,680). The loan account is charged interest at HM Revenue & Customs approved rate.

12. Related party transactions

Tarporley Dental Centre Limited is a wholly owned subsidiary of Crown Dental Care Limited . The company has a balance owed of £483,204 (2024: £417,843) to Tarporley Dental Centre Limited at the year end.