MHR Dental Ltd - Filleted accounts

Registered number

08698711

MHR Dental Ltd

Filleted Accounts

30 September 2025

MHR Dental Ltd
Registered number:		08698711
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		294,069			349,009

Current assets
Debtors	4	235,517			64,575
Cash at bank and in hand		269,393			74,341
		504,910			138,916

Creditors: amounts falling due within one year	5	(113,363)			(14,443)

Net current assets			391,547			124,473

Total assets less current liabilities			685,616			473,482

Creditors: amounts falling due after more than one year	6		(19)			(30)



Net assets			685,597			473,452

Capital and reserves
Called up share capital			200			200
Profit and loss account			685,397			473,252

Shareholders' funds			685,597			473,452

The director is 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 director acknowledges his 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.




Mohammad Hadi Rajabi
Director
Approved by the board on 26 June 2026

MHR 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.

	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:

	Fixtures, fittings and equipment			20% reducing balance
	Computer			20% reducing balance
	Leasehold improvements			15% reducing balance
	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					8		8

3	Tangible fixed assets
		Leasehold improvements		Fixture , fittings and equipment		Computer		Total
£			£		£		£
	Cost
	At 1 October 2024	252,409		346,212		13,908		612,529
	Additions	-		2,620		2,548		5,168
	At 30 September 2025	252,409		348,832		16,456		617,697

	Depreciation
	At 1 October 2024	37,862		217,836		7,822		263,520
	Charge for the year	32,182		26,199		1,727		60,108
	At 30 September 2025	70,044		244,035		9,549		323,628

	Net book value
	At 30 September 2025	182,365		104,797		6,907		294,069
	At 30 September 2024	214,547		128,376		6,086		349,009


4	Debtors					2025		2024
£							£

	Loan to associate company					190,942		-
	Other debtors					44,575		64,575
						235,517		64,575


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					99,739		848
	Other creditors					13,624		13,595
						113,363		14,443

6	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					19		30

7	Other information

	MHR Dental Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	137 Gravel Lane
	Wilmslow
	SK9 6EG