Oremus Dental Ltd - Filleted accounts

Registered number

10983405

Oremus Dental Ltd

Filleted Accounts

30 September 2025

Oremus Dental Ltd
Registered number:		10983405
Balance Sheet
as at 30 September 2025

Notes			2025
£
Fixed assets
Intangible assets	3		1,513,824
Tangible assets	4		2
			1,513,826

Current assets
Cash at bank and in hand		6,513

Creditors: amounts falling due within one year	5	(377,683)

Net current liabilities			(371,170)

Total assets less current liabilities			1,142,656

Creditors: amounts falling due after more than one year	6		(1,261,073)



Net liabilities			(118,417)

Capital and reserves
Called up share capital			2
Profit and loss account			(118,419)

Shareholders' funds			(118,417)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R A Khan
Director
Approved by the board on 15 May 2026

Oremus Dental Ltd
Notes to the Accounts
for the year ended 30 September 2025

1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.



2	Employees		2025
Number

	Average number of persons employed by the company		10




3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 October 2024			1,513,824
	At 30 September 2025			1,513,824

	Amortisation
	At 30 September 2025			-

	Net book value
	At 30 September 2025			1,513,824
	At 30 September 2024			1,513,824

	Goodwill is not being written off, as the Directors believe it to be worth in excess of its book value.




4	Tangible fixed assets
				Office equipment
£
	Cost
	At 1 October 2024			90,401
	At 30 September 2025			90,401

	Depreciation
	At 1 October 2024			90,399
	At 30 September 2025			90,399

	Net book value
	At 30 September 2025			2
	At 30 September 2024			2





5	Creditors: amounts falling due within one year		2025
£

	Trade creditors		69,707
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		250,523
	Taxation and social security costs		45,453
	Other creditors		12,000
			377,683


6	Creditors: amounts falling due after one year		2025
£

	Bank loans		1,087,707
	Obligations under finance lease and hire purchase contracts		50,569
	Directors loans		122,797
			1,261,073

	The Bank loans are secured by way of a chjarge over all the assets of the company.

7	Other information

	Oremus Dental Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	303 Goring Road,
	Goring by Sea
	West Sussex
	BN12 4NX