Chichester Smiles Dental Practice Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06270491 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Chichester Smiles Dental Practice

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

9

DIRECTORS:

J Kunjur

Mrs A Kunjur

REGISTERED OFFICE:

46 West Street

Chichester

West Sussex

PO19 1RP

REGISTERED NUMBER:

06270491 (England and Wales)

ACCOUNTANTS:

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

8,886

8,307

Investments

6

821,748

830,635

830,056

CURRENT ASSETS

Debtors

7

17,811

35,048

Cash at bank

732

2,181

18,543

37,229

CREDITORS

Amounts falling due within one year

8

510,247

660,052

NET CURRENT LIABILITIES

(491,704

)

(622,823

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

338,931

207,233

CREDITORS

Amounts falling due after more than
one year

9

203,000

79,538

NET ASSETS

135,931

127,695

CAPITAL AND RESERVES

Called up share capital

11

2

Retained earnings

12

135,929

127,693

SHAREHOLDERS' FUNDS

135,931

127,695

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 2 June 2026 and were signed on its behalf by:

J Kunjur - Director

1.	STATUTORY INFORMATION

Chichester Smiles Dental Practice Limited is a private company, limited by shares , registered in England and Wales. 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

Turnover 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 2007, is being amortised evenly over its estimated useful life of ten 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.

Fixtures & equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

355,500

AMORTISATION

At 1 September 2024

and 31 August 2025

355,499

NET BOOK VALUE

At 31 August 2025

1

At 31 August 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

& equipment

£

COST

At 1 September 2024

118,452

Additions

2,800

At 31 August 2025

121,252

DEPRECIATION

At 1 September 2024

110,145

Charge for year

2,221

At 31 August 2025

112,366

NET BOOK VALUE

At 31 August 2025

8,886

At 31 August 2024

8,307

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

821,748

NET BOOK VALUE

At 31 August 2025

821,748

At 31 August 2024

821,748

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

17,811

35,048

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

-

81,000

Trade creditors

27,556

40,110

Taxation and social security

24,686

16,371

Other creditors

458,005

522,571

510,247

660,052

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.8.25

31.8.24

£

Bank loans

203,000

79,538

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

203,000

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Bank loans

203,000

160,538

The bank loan is secured by a first debenture from Chichester Smiles Dental Practice Limited over all of their assets and undertaking.

Other security held includes the following:

- a personal guarantee from the directors of the company in respect of the obligations of Chichester Smiles Dental Practice.

- an assignment of insurance on the life of the directors with a minimum benefit of £722,000 over 10 years.

- a first legal charge over the leasehold property known as 46 West Street, Chichester, PO19 1RP.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

2

Ordinary

£1

2

12.

RESERVES

Retained

earnings

£

At 1 September 2024

127,693

Profit for the year

26,236

Dividends

(18,000

)

At 31 August 2025

135,929

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is is the two directors, J Kunjur and Mrs A Kunjur.

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 August 2025 set out on pages three to ten 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.

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

2 June 2026