H4UBR Limited 14029161 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is the provision of dental services. Digita Accounts Production Advanced 6.30.9574.0 true true 14029161 2024-07-01 2025-06-30 14029161 2025-06-30 14029161 bus:Director1 1 2025-06-30 14029161 core:ProvisionsDeferredTax 2025-06-30 14029161 core:CurrentFinancialInstruments 2025-06-30 14029161 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 14029161 core:Non-currentFinancialInstruments 2025-06-30 14029161 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 14029161 core:Goodwill 2025-06-30 14029161 core:FurnitureFittingsToolsEquipment 2025-06-30 14029161 bus:SmallEntities 2024-07-01 2025-06-30 14029161 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 14029161 bus:FilletedAccounts 2024-07-01 2025-06-30 14029161 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14029161 bus:RegisteredOffice 2024-07-01 2025-06-30 14029161 bus:Director1 2024-07-01 2025-06-30 14029161 bus:Director1 1 2024-07-01 2025-06-30 14029161 bus:Director2 2024-07-01 2025-06-30 14029161 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14029161 bus:Agent1 2024-07-01 2025-06-30 14029161 core:Goodwill 2024-07-01 2025-06-30 14029161 core:FurnitureFittingsToolsEquipment 2024-07-01 2025-06-30 14029161 countries:EnglandWales 2024-07-01 2025-06-30 14029161 2024-06-30 14029161 bus:Director1 1 2024-06-30 14029161 core:Goodwill 2024-06-30 14029161 core:FurnitureFittingsToolsEquipment 2024-06-30 14029161 2023-07-01 2024-06-30 14029161 2024-06-30 14029161 bus:Director1 1 2024-06-30 14029161 core:ProvisionsDeferredTax 2024-06-30 14029161 core:CurrentFinancialInstruments 2024-06-30 14029161 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 14029161 core:Non-currentFinancialInstruments 2024-06-30 14029161 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 14029161 core:Goodwill 2024-06-30 14029161 core:FurnitureFittingsToolsEquipment 2024-06-30 14029161 bus:Director1 1 2023-07-01 2024-06-30 14029161 bus:Director1 1 2023-06-30 iso4217:GBP xbrli:pure

Registration number: 14029161

Prepared for the registrar
H4UBR Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

H4UBR Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 9

H4UBR Limited

Company Information

Directors | Dr U Zein Dr H Rasllani

Registered office | Staverton Court Staverton Cheltenham GL51 0UX

Accountants | Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX

H4UBR Limited

(Registration number: 14029161)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 5 | 656,100 | 692,550
Tangible assets | 6 | 20,983 | 27,977
|  | 677,083 | 720,527
Current assets |  |  |
Stocks |  | 5,000 | 600
Debtors | 7 | 392,983 | 219,549
Cash at bank and in hand |  | 249 | 244
|  | 398,232 | 220,393
Creditors: Amounts falling due within one year | 8 | (175,210) | (111,366)
Net current assets |  | 223,022 | 109,027
Total assets less current liabilities |  | 900,105 | 829,554
Creditors: Amounts falling due after more than one year | 8 | (889,448) | (817,197)
Deferred tax liabilities | 10 | (5,246) | (6,994)
Net assets |  | 5,411 | 5,363
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 5,311 | 5,263
Shareholders' funds |  | 5,411 | 5,363

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 March 2026 and signed on its behalf by:

Dr U Zein
Director

H4UBR Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Staverton Court
Staverton
Cheltenham
GL51 0UX

The principal place of business is:
Dovecot Dental Practice
Longreach Road
Liverpool
L14 0NL

| 2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements

No significant judgements have been made by management in preparing these financial statements.

H4UBR Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% reducing balance

Goodwill

Purchased goodwill is capitalised and written off in equal annual instalments over twenty years. The directors believe this is a reasonable estimate of its useful economic life due to the location of the dental practice and consistent patient base.

Intangible assets

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date.
Negative goodwill arising on an acquisition is recognised on the face of the balance sheet on the acquisition date and subsequently the excess up to the fair value of non-monetary assets acquired is recognised in profit or loss in the periods in which the non-monetary assets are recovered.

H4UBR Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

H4UBR Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below.
A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
The recoverable amount of goodwill is derived from measurement of the present value of the future cash flows of the cash-generating units ('CGUs') of which the goodwill is a part. Any impairment loss in respect of a CGU is allocated first to the goodwill attached to that CGU, and then to other assets within that CGU on a pro-rata basis.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised. Where a reversal of impairment occurs in respect of a CGU, the reversal is applied first to the assets (other than goodwill) of the CGU on a pro-rata basis and then to any goodwill allocated to that CGU.
For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

| 3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was as follows:

| 2025 No. | 2024 No.
Average number of employees | 6 | 6

H4UBR Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 4 | Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 47,465 | 9,100

| 5 | Intangible assets

| Goodwill £ | Total £
Cost
At 1 July 2024 | 729,000 | 729,000
At 30 June 2025 | 729,000 | 729,000
Amortisation
At 1 July 2024 | 36,450 | 36,450
Amortisation charge for the year | 36,450 | 36,450
At 30 June 2025 | 72,900 | 72,900
Carrying amount
At 30 June 2025 | 656,100 | 656,100
At 30 June 2024 | 692,550 | 692,550

H4UBR Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 6 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost
At 1 July 2024 | 36,619 | 36,619
At 30 June 2025 | 36,619 | 36,619
Depreciation
At 1 July 2024 | 8,642 | 8,642
Charge for the year | 6,994 | 6,994
At 30 June 2025 | 15,636 | 15,636
Carrying amount
At 30 June 2025 | 20,983 | 20,983
At 30 June 2024 | 27,977 | 27,977

| 7 | Debtors

| Note | 2025 £ | 2024 £
Receivables from related parties | 11 | 303,372 | 203,855
Prepayments |  | 1,854 | 2,493
Other debtors |  | 87,757 | 13,201
|  | 392,983 | 219,549

| 8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 115,048 | 55,173
Trade creditors |  | 3,233 | 6,007
Taxation and social security |  | 47,211 | 42,978
Accruals and deferred income |  | 9,319 | 6,471
Other creditors |  | 399 | 737
|  | 175,210 | 111,366

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 889,448 | 817,197

H4UBR Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 86,057 | 49,920
Bank overdrafts | 28,991 | 5,253
| 115,048 | 55,173

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 889,448 | 817,197

| 10 | Deferred tax

Deferred tax assets and liabilities

2025 | Liability £
Difference between accumulated depreciation and amortisation and capital allowances | 5,246

2024 | Liability £
Difference between accumulated depreciation and amortisation and capital allowances | 6,994

| 11 | Related party transactions

Transactions with directors

2025 | At 1 July 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
Dr U Zein
| 203,855 | 305,229 | (205,712) | 303,372

2024 | At 1 July 2023 £ | Advances to director £ | Repayments by director £ | At 30 June 2024 £
Dr U Zein
| 4,396 | 491,156 | (291,697) | 203,855