IRIS Accounts Production v25.4.12.37 SC457177 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC457177 2024-05-31 SC457177 2025-05-31 SC457177 2024-06-01 2025-05-31 SC457177 2023-05-31 SC457177 2023-06-01 2024-05-31 SC457177 2024-05-31 SC457177 ns15:Scotland 2024-06-01 2025-05-31 SC457177 ns14:PoundSterling 2024-06-01 2025-05-31 SC457177 ns10:Director1 2024-06-01 2025-05-31 SC457177 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC457177 ns10:SmallEntities 2024-06-01 2025-05-31 SC457177 ns10:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC457177 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 SC457177 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC457177 ns10:FullAccounts 2024-06-01 2025-05-31 SC457177 1 2024-06-01 2025-05-31 SC457177 ns10:Director2 2024-06-01 2025-05-31 SC457177 ns10:CompanySecretary1 2024-06-01 2025-05-31 SC457177 ns10:RegisteredOffice 2024-06-01 2025-05-31 SC457177 ns5:CurrentFinancialInstruments 2025-05-31 SC457177 ns5:CurrentFinancialInstruments 2024-05-31 SC457177 ns5:Non-currentFinancialInstruments 2025-05-31 SC457177 ns5:Non-currentFinancialInstruments 2024-05-31 SC457177 ns5:ShareCapital 2025-05-31 SC457177 ns5:ShareCapital 2024-05-31 SC457177 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 SC457177 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 SC457177 ns5:NetGoodwill 2024-06-01 2025-05-31 SC457177 ns5:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-05-31 SC457177 ns5:LandBuildings ns5:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC457177 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-06-01 2025-05-31 SC457177 ns5:PlantMachinery 2024-06-01 2025-05-31 SC457177 ns5:FurnitureFittings 2024-06-01 2025-05-31 SC457177 ns5:ComputerEquipment 2024-06-01 2025-05-31 SC457177 ns5:NetGoodwill 2024-05-31 SC457177 ns5:NetGoodwill 2025-05-31 SC457177 ns5:NetGoodwill 2024-05-31 SC457177 ns5:LandBuildings 2024-05-31 SC457177 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-05-31 SC457177 ns5:PlantMachinery 2024-05-31 SC457177 ns5:LandBuildings 2024-06-01 2025-05-31 SC457177 ns5:LandBuildings 2025-05-31 SC457177 ns5:LandBuildings ns5:ShortLeaseholdAssets 2025-05-31 SC457177 ns5:PlantMachinery 2025-05-31 SC457177 ns5:LandBuildings 2024-05-31 SC457177 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-05-31 SC457177 ns5:PlantMachinery 2024-05-31 SC457177 ns5:FurnitureFittings 2024-05-31 SC457177 ns5:MotorVehicles 2024-05-31 SC457177 ns5:ComputerEquipment 2024-05-31 SC457177 ns5:MotorVehicles 2024-06-01 2025-05-31 SC457177 ns5:FurnitureFittings 2025-05-31 SC457177 ns5:MotorVehicles 2025-05-31 SC457177 ns5:ComputerEquipment 2025-05-31 SC457177 ns5:FurnitureFittings 2024-05-31 SC457177 ns5:MotorVehicles 2024-05-31 SC457177 ns5:ComputerEquipment 2024-05-31 SC457177 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 SC457177 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 SC457177 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2025-05-31 SC457177 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2024-05-31 SC457177 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-05-31 SC457177 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-05-31 SC457177 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-05-31 SC457177 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-05-31 SC457177 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-05-31 SC457177 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-05-31 SC457177 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2025-05-31 SC457177 ns5:BetweenOneFiveYears ns5:HirePurchaseContracts 2024-05-31 SC457177 ns5:HirePurchaseContracts 2025-05-31 SC457177 ns5:HirePurchaseContracts 2024-05-31 SC457177 1 ns10:Director1 2024-05-31 SC457177 1 ns10:Director1 2023-05-31 SC457177 1 ns10:Director1 2024-06-01 2025-05-31 SC457177 1 ns10:Director1 2023-06-01 2024-05-31 SC457177 1 ns10:Director1 2025-05-31 SC457177 1 ns10:Director1 2024-05-31 SC457177 ns10:Director2 2 2024-05-31 SC457177 ns10:Director2 2 2023-05-31 SC457177 ns10:Director2 2 2024-06-01 2025-05-31 SC457177 ns10:Director2 2 2023-06-01 2024-05-31 SC457177 ns10:Director2 2 2025-05-31 SC457177 ns10:Director2 2 2024-05-31

REGISTERED NUMBER: SC457177 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Aone Dental Practices Limited

| Aone Dental Practices Limited (Registered number: SC457177) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 9 |

| Aone Dental Practices Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTORS: | Mr Raghu Lal

| Mrs Sakshi Vema Lal

| SECRETARY: | Mrs Sakshi Vema Lal

| REGISTERED OFFICE: | 5 Albert Street

| Fraserburgh

| Aberdeenshire

| AB43 9JL

| REGISTERED NUMBER: | SC457177 (Scotland)

| ACCOUNTANTS: | ElanTax.com

| Unit 3 Cedar Court

| 1 Royal Oak Yard

| London

| SE1 3GA

| BANKERS: | National Westminster Bank plc

| 262 Union Street

| Aberdeen

| AB10 1TP

| Aone Dental Practices Limited (Registered number: SC457177) |

Balance Sheet

31 May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 332,032 |  | 360,500 |  |

Tangible assets | 5 | 302,665 |  | 287,847 |  |

634,697 |  | 648,347 |  |

CURRENT ASSETS

Stocks | 24,357 |  | 14,260 |  |

Debtors | 6 | 183,135 |  | 176,954 |  |

Cash at bank and in hand | 27,805 |  | 44,637 |  |

235,297 |  | 235,851 |  |

CREDITORS

Amounts falling due within one year | 7 | 377,633 |  | 242,167 |  |

NET CURRENT LIABILITIES | (142,336 | ) | (6,316 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 492,361 |  | 642,031 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 421,697 |  | 486,007 |  |

NET ASSETS | 70,664 |  | 156,024 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 70,564 |  | 155,924 |  |

SHAREHOLDERS' FUNDS | 70,664 |  | 156,024 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Aone Dental Practices Limited (Registered number: SC457177) |

Balance Sheet - continued

31 May 2025

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 Board of Directors and authorised for issue on 21 February 2026 and were signed on its behalf by:

Mr Raghu Lal - Director

| Aone Dental Practices Limited (Registered number: SC457177) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Aone Dental Practices Limited is a private company, limited by shares , registered in Scotland. 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, 2016 and 2018 is being amortised evenly over its estimated useful life of 20 years.

| 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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Leasehold property | - | 10% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| 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.

| 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.

| 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 year was 33 (2024 - 35 ) .

| Aone Dental Practices Limited (Registered number: SC457177) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 569,357 |  |

| AMORTISATION

| At 1 June 2024 | 208,857 |  |

| Amortisation for year | 28,468 |  |

| At 31 May 2025 | 237,325 |  |

| NET BOOK VALUE

| At 31 May 2025 | 332,032 |  |

| At 31 May 2024 | 360,500 |  |

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Leasehold |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 June 2024 | 152,017 |  | 100,000 |  | 254,898 |  |

| Additions | - |  | - |  | 54,459 |  |

| At 31 May 2025 | 152,017 |  | 100,000 |  | 309,357 |  |

| DEPRECIATION

| At 1 June 2024 | 13,832 |  | 67,591 |  | 180,831 |  |

| Charge for year | 2,128 |  | 3,241 |  | 32,131 |  |

| At 31 May 2025 | 15,960 |  | 70,832 |  | 212,962 |  |

| NET BOOK VALUE

| At 31 May 2025 | 136,057 |  | 29,168 |  | 96,395 |  |

| At 31 May 2024 | 138,185 |  | 32,409 |  | 74,067 |  |

| Aone Dental Practices Limited (Registered number: SC457177) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 19,232 |  | 113,020 |  | 17,425 |  | 656,592 |  |

| Additions | 6,480 |  | - |  | 5,280 |  | 66,219 |  |

| At 31 May 2025 | 25,712 |  | 113,020 |  | 22,705 |  | 722,811 |  |

| DEPRECIATION

| At 1 June 2024 | 8,242 |  | 83,219 |  | 15,030 |  | 368,745 |  |

| Charge for year | 3,494 |  | 7,450 |  | 2,957 |  | 51,401 |  |

| At 31 May 2025 | 11,736 |  | 90,669 |  | 17,987 |  | 420,146 |  |

| NET BOOK VALUE

| At 31 May 2025 | 13,976 |  | 22,351 |  | 4,718 |  | 302,665 |  |

| At 31 May 2024 | 10,990 |  | 29,801 |  | 2,395 |  | 287,847 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 61,186 |  | 59,322 |  |

| Amounts owed by group undertakings | 100,209 |  | 88,816 |  |

| Other debtors | - |  | 5,885 |  |

| Wages advance | 9,438 |  | 9,700 |  |

| Prepayments | 12,302 |  | 13,231 |  |

183,135 |  | 176,954 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 59,586 |  | 59,586 |  |

| Hire purchase contracts (see note 9) | 36,966 |  | 53,289 |  |

| Trade creditors | 188,351 |  | 28,704 |  |

| Associate fees control | 712 |  | - |  |

| Tax | 55,629 |  | 79,088 |  |

| Social security and other taxes | 21,518 |  | 8,296 |  |

| Pension control | 3,806 |  | 1,798 |  |

| Directors' current accounts | 313 |  | 943 |  |

| Accrued expenses | 10,752 |  | 10,463 |  |

377,633 |  | 242,167 |  |

| Aone Dental Practices Limited (Registered number: SC457177) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Loan 1-2 years | 62,767 |  | 62,767 |  |

| Loan 2-5 years | 175,760 |  | 175,760 |  |

| Loan over 5 years | 159,601 |  | 179,757 |  |

| Bounce Back Loan | 15,751 |  | 25,936 |  |

| Hire purchase contracts (see note 9) | 7,818 |  | 41,787 |  |

421,697 |  | 486,007 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Loan over 5 years | 159,601 |  | 179,757 |  |

| Bounce Back Loan | 15,751 |  | 25,936 |  |

175,352 |  | 205,693 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.5.25 |  | 31.5.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 36,966 |  | 53,289 |  |

| Between one and five years | 7,818 |  | 41,787 |  |

44,784 |  | 95,076 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

| 31.5.25 |  | 31.5.24

£ | £ |

| Mr Raghu Lal

| Balance outstanding at start of year | (710 | ) | (29,929 | ) |

| Amounts advanced | 602 |  | 29,219 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (108 | ) | (710 | ) |

| Mrs Sakshi Vema Lal

| Balance outstanding at start of year | (233 | ) | (12 | ) |

| Amounts advanced | 29 |  | - |  |

| Amounts repaid | - |  | (221 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (204 | ) | (233 | ) |

| Aone Dental Practices Limited (Registered number: SC457177) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

11. | RELATED PARTY DISCLOSURES

| The company was under the control of Mr Raghu Lal, a director throughout the current period. Mr Raghu Lal is personally interested in 50% (2024 - 50%) of the company share capital. In addition his spouse and close member of family control a further 50% (2024 - 50%) of the company's issued share capital.

| No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.

| Aone Dental Practices Limited |

Report of the Accountants to the Directors of

Aone Dental Practices Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

Date: .............................................