EXPERT ORTHODONTICS LIMITED


Directors	ANWAR, Hamza Aijaz
	MALIK, Ovais Humair
	SALAM, Samer


Company Secretary	MALIK, Ovais Humair, Dr


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	11413027 (England and Wales)

Balance Sheet as at
27 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		880,377		888,489
			880,377		888,489
Current assets
Stocks	5	37,500		15,000
Debtors	6	498,835		106,698
Cash at bank and on hand		702,593		4,782
		1,238,928		126,480
Creditors amounts falling due within one year	7	(1,590,820)		(358,785)
Net current assets (liabilities)			(351,892)		(232,305)
Total assets less current liabilities			528,485		656,184
Creditors amounts falling due after one year	8		(461,356)		(553,505)
Provisions for liabilities	10		(24,514)		(36,568)
Net assets			42,615		66,111
Capital and reserves
Called up share capital			3		3
Profit and loss account			42,612		66,108
Shareholders' funds			42,615		66,111

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 June 2026, and are signed on its behalf by:

MALIK, Ovais Humair
Director
Registered Company No. 11413027

EXPERT ORTHODONTICS LIMITED

Notes to the Financial Statements
for the period ended 27 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following rates: Improvements to Properties - 10% on cost Plant and machinery - 20% reducing balance Computer equipment - 20% reducing balance

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	32		12

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 29 June 24	529,338	522,459	56,029	1,107,826
Additions	51,186	68,622	33,072	152,880
At 27 June 25	580,524	591,081	89,101	1,260,706
Depreciation and impairment
At 29 June 24	92,250	110,377	16,710	219,337
Charge for year	57,769	88,567	14,656	160,992
At 27 June 25	150,019	198,944	31,366	380,329
Net book value
At 27 June 25	430,505	392,137	57,735	880,377
At 28 June 24	437,088	412,082	39,319	888,489

5.	Stocks

	2025	2024
	£	£
Other stocks	37,500	15,000
Total	37,500	15,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	377,882	82,476
Other debtors	98,370	7,025
Prepayments and accrued income	22,583	17,197
Total	498,835	106,698

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	55,518	112,427
Bank borrowings and overdrafts	50,000	50,000
Amounts owed to related parties	49,000	118,400
Taxation and social security	-	2,610
Finance lease and HP contracts	40,530	54,818
Other creditors	12,733	12,729
Accrued liabilities and deferred income	1,383,039	7,801
Total	1,590,820	358,785

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	262,084	310,201
Other creditors	199,272	243,304
Total	461,356	553,505

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	239,802		298,122

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	24,514	36,568
Total	24,514	36,568

11.	Related party transactions
	Amounts due from related parties (included within Other Debtors): Malik & Waring Properties Limited: £22,745 (2024: £Nil) Northwest Orthodontists Limited: £44,600 (2024: £40,400 in Credit) Preston Orthodontics Limited: £24,000 (2024: £41,000 in Credit) Amounts due to related parties of £49,000 (2024: £37,000) is in relation to Malik & Waring Orthodontists Limited.