Caseware UK (AP4) 2024.0.164 2024.0.164 1 true false Dental practice activities The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01 false 1 false 13772907 2025-03-31 13772907 2024-04-01 2025-03-31 13772907 2023-04-01 2024-03-31 13772907 2024-03-31 13772907 c:Director1 2024-04-01 2025-03-31 13772907 d:ComputerEquipment 2024-04-01 2025-03-31 13772907 d:ComputerEquipment 2025-03-31 13772907 d:ComputerEquipment 2024-03-31 13772907 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13772907 d:CurrentFinancialInstruments 2025-03-31 13772907 d:CurrentFinancialInstruments 2024-03-31 13772907 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13772907 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13772907 d:ShareCapital 2025-03-31 13772907 d:ShareCapital 2024-03-31 13772907 d:RetainedEarningsAccumulatedLosses 2025-03-31 13772907 d:RetainedEarningsAccumulatedLosses 2024-03-31 13772907 c:FRS102 2024-04-01 2025-03-31 13772907 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13772907 c:FullAccounts 2024-04-01 2025-03-31 13772907 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13772907 2 2024-04-01 2025-03-31 13772907 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13772907
| AP Orthodontics Ltd Financial statements Information for filing with the registrar 31 March 2025 |
AP Orthodontics Ltd
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 388 |  | -
|  |  | 388 |  | -
Current assets |  |  |  |  |
Debtors | 4 | 243,072 |  | 373,118 |
Cash at bank and in hand |  | 418,773 |  | - |
|  | 661,845 |  | 373,118 |
Creditors: amounts falling due within one year | 5 | (141,485) |  | (95,304) |
Net current assets |  |  | 520,360 |  | 277,814
Total assets less current liabilities |  |  | 520,748 |  | 277,814
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (97) |  | -
Net assets |  |  | 520,651 |  | 277,814
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 520,650 |  | 277,813
Shareholders' funds |  |  | 520,651 |  | 277,814
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AP Orthodontics Ltd
Balance sheet (continued) At 31 March 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.
A Puri
Director
Company registered number: 13772907 The notes on pages 3 to 5 form part of these financial statements. 2
AP Orthodontics Ltd
Notes to the financial statements Year ended 31 March 2025
1. | General information
AP Orthodontics Ltd ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is The Brace Place Albert Road, Cross Hills, Keighley, England, BD20 7LE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue
The turnover shown in the profit and loss account represents associate income receivable during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 3
AP Orthodontics Ltd
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.6 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| Additions | 411
| At 31 March 2025 | 411
| Depreciation |
| Charge for the year | 23
| At 31 March 2025 | 23
| Net book value |
| At 31 March 2025 | 388
| At 31 March 2024 | -
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AP Orthodontics Ltd
Notes to the financial statements Year ended 31 March 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 20,202 | -
| Other debtors | 222,870 | 373,118
|  | 243,072 | 373,118
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 106 | -
| Amounts owed to group undertakings | 11,133 | -
| Corporation tax | 124,966 | 92,604
| Accruals and deferred income | 5,280 | 2,700
|  | 141,485 | 95,304
6. | Related party transactions
| During the year the company operated on normal commercial terms with The Brace Place Holdings Ltd. The amount owed from The Brace Place Holdings Ltd at 31 March 2025 was £20,202 (2024: £nil). During the year the company operated on normal commercial terms with The Brace Place (Yorkshire) Ltd. The amount owed to The Brace Place (Yorkshire) Ltd at 31 March 2025 was £11,133 (2024: £nil).
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