REGISTERED NUMBER: 06391520 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

APPLE DENTAL STUDIOS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Shah

SECRETARY:

Mrs J Shah

REGISTERED OFFICE:

40 High Street

Northwood

Middlesex

HA6 1BN

REGISTERED NUMBER:

06391520 (England and Wales)

ACCOUNTANTS:

Sage & Co

Chartered Accountants

40 High Street

Northwood

Middlesex

HA6 1BN

FIXED ASSETS

Tangible assets

4

84,911

72,307

Investments

5

50,078

50,078

134,989

122,385

CURRENT ASSETS

Debtors

6

483,930

72,397

Cash at bank

53,820

375,034

537,750

447,431

CREDITORS

Amounts falling due within one year

7

38,420

38,835

NET CURRENT ASSETS

499,330

408,596

TOTAL ASSETS LESS CURRENT LIABILITIES

634,319

530,981

PROVISIONS FOR LIABILITIES

19,000

15,000

NET ASSETS

615,319

515,981

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

615,219

515,881

SHAREHOLDERS' FUNDS

615,319

515,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 December 2025 and were signed by:

M Shah - Director

1.	STATUTORY INFORMATION

Apple Dental Studios Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

20% on reducing balance

Fixtures, fittings & equipment

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Investments held as fixed assets where the fair value cannot be measured reliably are stated at cost less any provisions for impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Leasehold

fittings

Computer

improvements

& equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2024

97,066

290,841

49,663

437,570

Additions

2,500

31,330

-

33,830

At 31 March 2025

99,566

322,171

49,663

471,400

DEPRECIATION

At 1 April 2024

92,120

243,823

29,320

365,263

Charge for year

1,489

15,669

4,068

21,226

At 31 March 2025

93,609

259,492

33,388

386,489

NET BOOK VALUE

At 31 March 2025

5,957

62,679

16,275

84,911

At 31 March 2024

4,946

47,018

20,343

72,307

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

50,078

NET BOOK VALUE

At 31 March 2025

50,078

At 31 March 2024

50,078

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

474,539

10,950

Other taxation

7,984

7,984

Directors' loan accounts

1,407

53,463

483,930

72,397

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

31,210

32,910

Social security and other taxes

(973

)

-

Other creditors

683

2,176

Accrued expenses

7,500

3,749

38,420

38,835

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024

2025

2024

£

£

M Shah

53,463

73,158

Amounts advanced

Amounts repaid

(52,056

)

( 19,695

)

Amounts written off

-

-

Amounts waved

-

-

Balance outstanding at end of year

1,407

53,463

10.	RELATED PARTY DISCLOSURES

The company has rented premises owned by the shareholders for which it paid rent during the year of £Nil (2024: £Nil).