WEST MIDLANDS DENTAL SPECIALISTS CENTRE LIMITED


Director	Dr Karun Dewan


Registered Address	2 Edgewood Drive
	Barnt Green
	Birmingham
	B45 8GD


Registered Number	10206851 (England and Wales)

Statement of Financial Position
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		654,326		-
Tangible assets	4		203,780		73,521
			858,106		73,521
Current assets
Stocks	5	2,500		-
Debtors		520,017		345,151
Cash at bank and on hand		76,975		103,797
		599,492		448,948
Creditors amounts falling due within one year	6	(781,313)		(79,649)
Net current assets (liabilities)			(181,821)		369,299
Total assets less current liabilities			676,285		442,820
Creditors amounts falling due after one year	7		(50,886)		(25,457)
Net assets			625,399		417,363
Capital and reserves
Called up share capital			102		102
Profit and loss account			625,297		417,261
Shareholders' funds			625,399		417,363

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 12 January 2026, and are signed on its behalf by:

Dr Karun Dewan
Director
Registered Company No. 10206851

WEST MIDLANDS DENTAL SPECIALISTS CENTRE LIMITED

Notes to the Financial Statements
for the year ended 31 May 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.

	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.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	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	6		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	654,326	654,326
At 31 May 25	654,326	654,326
Net book value
At 31 May 25	654,326	654,326
At 31 May 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 June 24	3,165	110,711	-	6,981	120,857
Additions	80,807	79,933	12,162	8,325	181,227
At 31 May 25	83,972	190,644	12,162	15,306	302,084
Depreciation and impairment
At 01 June 24	2,184	39,856	-	5,296	47,336
Charge for year	16,376	30,158	2,432	2,002	50,968
At 31 May 25	18,560	70,014	2,432	7,298	98,304
Net book value
At 31 May 25	65,412	120,630	9,730	8,008	203,780
At 31 May 24	981	70,855	-	1,685	73,521

5.	Stocks

	2025	2024
	£	£
Other stocks	2,500	-
Total	2,500	-

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	472	318
Bank borrowings and overdrafts	39,365	19,020
Amounts owed to related parties	674,800	-
Taxation and social security	59,461	59,046
Accrued liabilities and deferred income	7,215	1,265
Total	781,313	79,649

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	50,886	25,457
Total	50,886	25,457

8.	Related party transactions
	During the year the directors made available a loan to the company of £674,801 (2024: -£46,208). The loan is repayable on demand.