Cassiobury Dental Practice Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10461932 (England and Wales)

Unaudited Financial Statements

for the Period 1 November 2023 to 31 March 2025

for

Cassiobury Dental Practice Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Vishal Patel

SECRETARY:

Mrs Nishma Mahesh Patel

REGISTERED OFFICE:

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

REGISTERED NUMBER:

10461932 (England and Wales)

ACCOUNTANTS:

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

BANKERS:

Metro Bank plc

One Southampton Row

London

WC1B 5HA

FIXED ASSETS

Tangible assets

4

20,866

31,551

CURRENT ASSETS

Stocks

3,450

Debtors

5

179,007

111,183

Cash at bank

286,754

277,202

469,211

391,835

CREDITORS

Amounts falling due within one year

6

105,318

54,685

NET CURRENT ASSETS

363,893

337,150

TOTAL ASSETS LESS CURRENT
LIABILITIES

384,759

368,701

PROVISIONS FOR LIABILITIES

3,965

5,995

NET ASSETS

380,794

362,706

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

380,594

362,506

SHAREHOLDERS' FUNDS

380,794

362,706

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

The members have not required the company to obtain an audit of its financial statements for the period 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 22 December 2025 and were signed by:

Mr Vishal Patel - Director

1.	STATUTORY INFORMATION

Cassiobury Dental Practice 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

Fees receivable 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.

Plant and machinery etc

-

25% on reducing balance

Stocks

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

Taxation

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2023

56,090

Additions

929

At 31 March 2025

57,019

DEPRECIATION

At 1 November 2023

24,539

Charge for period

11,614

At 31 March 2025

36,153

NET BOOK VALUE

At 31 March 2025

20,866

At 31 October 2023

31,551

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.10.23

£

Trade debtors

173,118

105,258

Other debtors

4,589

Prepayments

1,300

1,336

179,007

111,183

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.10.23

£

Trade creditors

2,817

1,520

Tax

58,061

33,699

Associate control

6,429

4,970

Hygienist control

1,654

1,514

Credit Card

3,078

8,339

Directors' current accounts

28,766

1,325

Accrued expenses

4,513

3,318

105,318

54,685

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 31 October 2023:

31.3.25

31.10.23

£

Mr Vishal Patel

Balance outstanding at start of period

(1,324

)

(3,452

)

Amounts advanced

-

92,440

Amounts repaid

(27,442

)

(90,312

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(28,766

)

(1,324

)

8.	RELATED PARTY DISCLOSURES

The company operates from Cassiobury Dental Practice a sole trader business which is owned by the director. During the period the company paid £206,803 (2023 - £88,551) to Cassiobury Dental Practice under a fee sharing arrangement.

The company was owed £173,118 (2023 - £105,258 by Cassiobury Dental Practice at 31st March 2025.