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WANDSWORTH TOWN DENTAL PRACTICE LIMITED

Registered Number
07349448
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

WANDSWORTH TOWN DENTAL PRACTICE LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | Deepak Kumar
| Kalpna Kumari
| Kishore Kumar Manjiani
| Veena Manjiani

Registered Address | 140 Garratt Lane
| London
| SW18 4EE

Registered Number | 07349448 (England and Wales)

WANDSWORTH TOWN DENTAL PRACTICE LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | - |  |  |  | 37,634
Tangible assets | 4 |  |  | 69,437 |  |  |  | 83,824
|  |  |  | 69,437 |  |  |  | 121,458
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 423,101 |  |  |  | 423,542 |  |
Cash at bank and on hand |  | 27,789 |  |  |  | 10,569 |  |
|  | 450,890 |  |  |  | 434,111 |  |
Creditors amounts falling due within one year | 6 | (310,083) |  |  |  | (284,818) |  |
Net current assets (liabilities) |  |  |  | 140,807 |  |  |  | 149,293
Total assets less current liabilities |  |  |  | 210,244 |  |  |  | 270,751
Creditors amounts falling due after one year | 7 |  |  | (29,196) |  |  |  | (53,182)
Provisions for liabilities | 9 |  |  | (20,252) |  |  |  | (20,252)
Net assets |  |  |  | 160,796 |  |  |  | 197,317
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 160,794 |  |  |  | 197,315
Shareholders' funds |  |  |  | 160,796 |  |  |  | 197,317

- 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 Directors acknowledge 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 Board of Directors on 23 January 2026, and are signed on its behalf by:
Deepak Kumar Director
Kishore Kumar Manjiani Director Registered Company No. 07349448

WANDSWORTH TOWN DENTAL PRACTICE 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of dental services.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

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

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| 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. Intangible assets are being amortised over its useful life of 10 years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are initially stated at cost and subsequently measured at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 20 |  | -
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. 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.

| Financial instruments
--- | ---
| Valuation of financial instruments policy The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 12 |  | 16

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 735,000 |  | 735,000
| At 31 May 25 | 735,000 |  | 735,000
| Amortisation and impairment
| At 01 June 24 | 697,366 |  | 697,366
| Charge for year | 37,634 |  | 37,634
| At 31 May 25 | 735,000 |  | 735,000
| Net book value
| At 31 May 25 | - |  | -
| At 31 May 24 | 37,634 |  | 37,634

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 73,158 |  | 183,822 |  | 13,363 |  | 270,343
| Additions | - |  | 2,695 |  | 2,275 |  | 4,970
| Disposals | (510) |  | - |  | - |  | (510)
| At 31 May 25 | 72,648 |  | 186,517 |  | 15,638 |  | 274,803
| Depreciation and impairment
| At 01 June 24 | 20,871 |  | 155,422 |  | 10,226 |  | 186,519
| Charge for year | 10,457 |  | 5,760 |  | 2,630 |  | 18,847
| At 31 May 25 | 31,328 |  | 161,182 |  | 12,856 |  | 205,366
| Net book value
| At 31 May 25 | 41,320 |  | 25,335 |  | 2,782 |  | 69,437
| At 31 May 24 | 52,287 |  | 28,400 |  | 3,137 |  | 83,824

| The netbook value of Plant & Machinery includes assets under finance leases or hire purchase contracts of £34,843 (2023 : £43,554) and accumulated depreciation charge in respect of these assets is £8,711 (2023 : £7,686).

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 51,229 |  | 44,420
| Other debtors | 353,289 |  | 296,804
| Prepayments and accrued income | 18,583 |  | 82,318
| Total | 423,101 |  | 423,542

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 121,686 |  | 100,641
| Bank borrowings and overdrafts | 16,667 |  | 16,667
| Taxation and social security | 24,541 |  | 42,667
| Finance lease and HP contracts | 7,320 |  | 7,320
| Other creditors | 139,869 |  | 117,523
| Total | 310,083 |  | 284,818

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,406 |  | 22,072
| Other creditors | 23,790 |  | 31,110
| Total | 29,196 |  | 53,182

| Included in bank borrowings and overdrafts falling due within one year and more than one year is an amount of £22,072 (2024 : £38,739).

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 31,110 |  | 38,430

| At the reporting end date the company had outstanding commitments for future minimum hire purchase payments under non-cancellable hire purchase contracts of £31,110 (2024 : £38,430).

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 20,252 |  | 20,252
| Total | 20,252 |  | 20,252

10. | Operating lease commitments
--- | ---
| At the reporting end date the company had outstanding commitments for future minimum rent lease payments under non-cancellable operating leases of £55,000 (2024 : £55,000).

11. | Related party transactions
--- | ---
| During the year, total dividends of £235,514 (2024 : £181,200) were paid to the holding company. The company also paid management fees of £21,000 (2024 : £21,000) to DK Nankani Ltd and Aayughan Ltd, both of which are companies associated with the directors. Included within other debtors is an amount of £45,000 (2024 : £10,000) due from DK Nankani Ltd, a company related to director Mr. D. Nankani, and an amount of £35,000 (2024: £5,000 credit) due from Aayughan Ltd, a company related to director Mr. K. Manjiani. Included within other creditors is an amount of £10,000 (2024: £10,000) due to Needham Market Dental Practice, a partnership related to Mr. D. Nankani; £1,471 (2024: £13,514 debit) due to Mr. D. Nankani; and £1,351 (2024: £1,212) due to Mr. K. Manjiani.

12. | Further information regarding the company's financial position
--- | ---
| The Ultimate parent company is First Dental Healthcare Ltd, a company registered in England and Wales. It's registered office address is 2nd Floor Grove House, 55 Lowlands Road, Harrow, England, HA1 3AW.