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Registered number: 10076934
| Drayton Norwich Ltd Financial statements Information for filing with the registrar 27 March 2025 |
Drayton Norwich Ltd
Balance sheet At 27 March 2025
|  | 27 March |  | 31 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 23,189 |  | 37,836
Tangible assets | 5 |  | 177,736 |  | 195,316
|  |  | 200,925 |  | 233,152
Current assets |  |  |  |  |
Stocks |  | 15,263 |  | 8,385 |
Debtors | 6 | 42,919 |  | 8,127 |
Cash at bank and in hand |  | 69,950 |  | 161,758 |
|  | 128,132 |  | 178,270 |
Creditors: amounts falling due within one year | 7 | (109,731) |  | (184,813) |
Net current assets/(liabilities) |  |  | 18,401 |  | (6,543)
Total assets less current liabilities |  |  | 219,326 |  | 226,609
Creditors: amounts falling due after more than one year | 8 |  | - |  | (21,878)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (35,903) |  | (37,345)
Net assets |  |  | 183,423 |  | 167,386
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 183,323 |  | 167,286
Shareholders' funds |  |  | 183,423 |  | 167,386
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Drayton Norwich Ltd
Balance sheet (continued) At 27 March 2025 The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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 10 November 2025.
G Sharma
Director
Company registered number: 10076934 The notes on pages 3 to 7 form part of these financial statements. 2
Drayton Norwich Ltd
Notes to the financial statements Period ended 27 March 2025
1. | General information
The company is a private company limited by shares, incorporated and registered in England and Wales. The address of the registered office is 91 Soho Hill, Birmingham, B19 1AY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
The turnover shown in the profit and loss account represents private dental fee income receivable during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 10 | years
| 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. 3
Drayton Norwich Ltd
Notes to the financial statements Period ended 27 March 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 20% | reducing balance
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. | Employees
| The average monthly number of employees, including directors, during the period was 7 (2023: 7).
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Drayton Norwich Ltd
Notes to the financial statements Period ended 27 March 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 146,466
| At 27 March 2025 | 146,466
| Amortisation |
| At 1 April 2024 | 108,630
| Charge for the year | 14,647
| At 27 March 2025 | 123,277
| Net book value |
| At 27 March 2025 | 23,189
| At 31 March 2024 | 37,836
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Drayton Norwich Ltd
Notes to the financial statements Period ended 27 March 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 April 2024 | 134,970 | 159,980 | 1,140 | 14,247 | 310,337
| Additions | - | 5,446 | - | 814 | 6,260
| At 27 March 2025 | 134,970 | 165,426 | 1,140 | 15,061 | 316,597
| Depreciation |  |  |  |  |
| At 1 April 2024 | 10,292 | 98,854 | 297 | 5,578 | 115,021
| Charge for the period | 2,699 | 16,314 | 126 | 4,701 | 23,840
| At 27 March 2025 | 12,991 | 115,168 | 423 | 10,279 | 138,861
| Net book value |  |  |  |  |
| At 27 March 2025 | 121,979 | 50,258 | 717 | 4,782 | 177,736
| At 31 March 2024 | 124,678 | 61,126 | 843 | 8,669 | 195,316
6. | Debtors
|  |  |  |  | 27 March | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 21,244 | -
| Other debtors | 21,675 | 5,000
| Prepayments and accrued income | - | 3,127
|  | 42,919 | 8,127
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Drayton Norwich Ltd
Notes to the financial statements Period ended 27 March 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 27 March | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 37,010 | 10,698
| Amounts owed to other participating interests | - | 89,450
| Corporation tax | 19,153 | 20,981
| Other taxation and social security | 2,232 | 4,877
| Obligations under finance lease and hire purchase contracts | 27,480 | 18,633
| Other creditors | - | 7,074
| Accruals and deferred income | 23,856 | 33,100
|  | 109,731 | 184,813
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 27 March | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | - | 21,878
|  | - | 21,878
9. | Related party transactions
| During the period the company operated an intercompany account with LATO Holdings Limited to record amounts due to and from the company. At 27 March 2025 the amount owed to LATO Holdings Limited was £nil (2024: £93,673). During the period the company operated an intercompany account with Lincoln Orthodontics Limited to record amounts due to and from the company. At 27 March 2025 the company was owed £nil by Lincoln Orthodontics Limited (2024: £4,223).
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