| REGISTERED NUMBER: |
| REPORT OF THE DIRECTOR AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| FOR |
| BRIGHTON IMPLANT CLINIC LTD |
| REGISTERED NUMBER: |
| REPORT OF THE DIRECTOR AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| FOR |
| BRIGHTON IMPLANT CLINIC LTD |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| Page |
| Company Information | 1 |
| Report of the Director | 2 |
| Income Statement | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 6 |
| BRIGHTON IMPLANT CLINIC LTD |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 15 West Street |
| Brighton |
| East Sussex |
| BN1 2RL |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| REPORT OF THE DIRECTOR |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| The director presents his report with the financial statements of the company for the year ended 27 March 2025. |
| PRINCIPAL ACTIVITY |
| The principal activity of the company in the year under review was that of cosmetic dentistry. |
| DIRECTOR |
| POLITICAL DONATIONS AND EXPENDITURE |
| During the year the company paid £200 per month to Hangelton & West Blatchington Food Bank. |
| This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| ON BEHALF OF THE BOARD: |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| INCOME STATEMENT |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| TURNOVER |
| Cost of sales | ( |
) | ( |
) |
| GROSS PROFIT |
| Administrative expenses | ( |
) | ( |
) |
| 681,002 | 550,201 |
| Other operating income |
| OPERATING PROFIT |
| Interest receivable and similar income |
| 696,540 | 571,970 |
| Interest payable and similar expenses | ( |
) | ( |
) |
| PROFIT BEFORE TAXATION |
| Tax on profit | ( |
) | ( |
) |
| PROFIT FOR THE FINANCIAL YEAR |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| BALANCE SHEET |
| 27 MARCH 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| BALANCE SHEET - continued |
| 27 MARCH 2025 |
| The financial statements were approved by the director and authorised for issue on |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| This is the first year in which the financial statements have been prepared under FRS 102. Any changes in accounting policy have been applied from the first day of the previous period. Equity has been reconciled to the previously stated amounts for the opening and closing position of the comparative period. |
| Turnover |
| Turnover represents sales of services and is recognised at the point the customer is entitled to consideration. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current 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 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 2. | EMPLOYEES |
| The average number of employees during the year was |
| 3. | EXCEPTIONAL ITEMS |
| 2025 | 2024 |
| £ | £ |
| Agua Vida Loan write off | (43,189 | ) | - |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 28 March 2024 |
| and 27 March 2025 |
| AMORTISATION |
| At 28 March 2024 |
| and 27 March 2025 |
| NET BOOK VALUE |
| At 27 March 2025 |
| At 27 March 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| to | Plant and | and | Motor |
| property | machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 28 March 2024 |
| Additions |
| At 27 March 2025 |
| DEPRECIATION |
| At 28 March 2024 |
| Charge for year |
| At 27 March 2025 |
| NET BOOK VALUE |
| At 27 March 2025 |
| At 27 March 2024 |
| 6. | DEBTORS |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Tax |
| Prepayments and accrued income |
| BRIGHTON IMPLANT CLINIC LTD (REGISTERED NUMBER: 06844311) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 27 MARCH 2025 |
| 6. | DEBTORS - continued |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due after more than one year: |
| Directors' loan accounts | 1,164,376 | 924,529 |
| Aggregate amounts |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Other creditors |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-5 years |
| Hire purchase contracts |
| 9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 27 March 2025 and 27 March 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| This balance represented the maximum amount outstanding during the year. Interest is charged on any overdrawn amounts at the beneficial loan interest rate. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The company's ultimate controlling parties are Mr B M Silva and Mrs M A J Silva by virtue of their combined 100% shareholding in the company. |