ABC ORAL HEALTHCARE Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 7708268

ABC ORAL HEALTHCARE Ltd

Filleted Unaudited Financial Statements

30 September 2025

ABC ORAL HEALTHCARE Ltd

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	5	504,003	572,670
Tangible assets	6	1,855,223	1,833,273
		------------	------------
		2,359,226	2,405,943

Current assets

Stocks	4,500	4,500
Cash at bank and in hand	137,878	237,581
	---------	---------
	142,378	242,081

Creditors: amounts falling due within one year	7	678,031		884,648
		---------		---------
Net current liabilities			535,653	642,567
			------------	------------
Total assets less current liabilities			1,823,573	1,763,376

Creditors: amounts falling due after more than one year	8	1,263,123	1,307,759
		------------	------------
Net assets		560,450	455,617
		------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	560,350	455,517
	---------	---------
Shareholders funds	560,450	455,617
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ABC ORAL HEALTHCARE Ltd

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 10 March 2026 , and are signed on behalf of the board by:

Dr S Rai
Director

Company registration number: 7708268

ABC ORAL HEALTHCARE Ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 136 St Albans Road, Watford, Hertforshire, WD24 4FT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Over 15 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & machinery	-	25% straight line
Fixtures & fittings	-	20% straight line
MV	-	20% straight line
Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	1,030,000
	------------
Amortisation
At 1 October 2024	457,330
Charge for the year	68,667
	------------
At 30 September 2025	525,997
	------------
Carrying amount
At 30 September 2025	504,003
	------------
At 30 September 2024	572,670
	------------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Oct 2024	1,777,500	176,674	46,522	28,500	182,997	2,212,193
Additions	50,000	–	–	–	18,414	68,414
	------------	---------	--------	--------	---------	------------
At 30 Sep 2025	1,827,500	176,674	46,522	28,500	201,411	2,280,607
	------------	---------	--------	--------	---------	------------
Depreciation
At 1 Oct 2024	–	176,674	37,695	22,800	141,751	378,920
Charge for the year	–	–	8,827	5,700	31,937	46,464
	------------	---------	--------	--------	---------	------------
At 30 Sep 2025	–	176,674	46,522	28,500	173,688	425,384
	------------	---------	--------	--------	---------	------------
Carrying amount
At 30 Sep 2025	1,827,500	–	–	–	27,723	1,855,223
	------------	---------	--------	--------	---------	------------
At 30 Sep 2024	1,777,500	–	8,827	5,700	41,246	1,833,273
	------------	---------	--------	--------	---------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	7,502
Corporation tax	48,226	53,834
Other creditors	629,805	823,312
	---------	---------
	678,031	884,648
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,263,123	1,307,759
	------------	------------

9. Financial instruments

There is no material requirement to disclose Financial Instruments at fair value.

10. Director's advances, credits and guarantees

There are no material trans actions with the director requiring further disclosures.

11. Related party transactions

The company was under the control of Dr S Rai throughout the current and previous year. Dr S Rai is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.