STRICTLY DENTAL FIR TREE LIMITED


Director	Dr Satya Patel


Registered Address	Beck House
	Watson Terrace
	Penrith
	CA11 7ND


Registered Number	15149388 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		56,351		56,351
Tangible assets	4		66,173		42,922
			122,524		99,273
Current assets
Stocks	5	14,377		-
Debtors		88,210		34,676
Cash at bank and on hand		61,091		61,798
		163,678		96,474
Creditors amounts falling due within one year	6	(221,706)		(189,342)
Net current assets (liabilities)			(58,028)		(92,868)
Total assets less current liabilities			64,496		6,405
Net assets			64,496		6,405
Capital and reserves
Called up share capital			1		1
Profit and loss account			64,495		6,404
Shareholders' funds			64,496		6,405

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. 15149388

STRICTLY DENTAL FIR TREE 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
	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.

	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 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.

	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:

	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	16		13

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	56,351	56,351
At 31 March 25	56,351	56,351
Net book value
At 31 March 25	56,351	56,351
At 31 March 24	56,351	56,351

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	43,835	-	-	43,835
Additions	32,394	332	7,069	39,795
At 31 March 25	76,229	332	7,069	83,630
Depreciation and impairment
At 01 April 24	913	-	-	913
Charge for year	15,063	66	1,415	16,544
At 31 March 25	15,976	66	1,415	17,457
Net book value
At 31 March 25	60,253	266	5,654	66,173
At 31 March 24	42,922	-	-	42,922

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	14,377	-
Total	14,377	-

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	43,154	23,254
Amounts owed to related parties	98,687	88,554
Other creditors	76,532	77,534
Accrued liabilities and deferred income	3,333	-
Total	221,706	189,342

7.	Related party transactions
	During the year the Director loaned the company £645.20. This loan was interest free and repayable upon demand.