Ani Dental Clinic Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06163603

Ani Dental Clinic Limited

Unaudited financial statements

31 July 2025

Ani Dental Clinic Limited

Statement of financial position

31 July 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5	121,606	133,973
Tangible assets	6	1,032,691	1,154,033
		-----------	-----------
		1,154,297	1,288,006

Current assets

Stocks		16,750	16,750
Debtors	7	1,491,204	851,630
Cash at bank and in hand		275,559	494,883
		-----------	-----------
		1,783,513	1,363,263

Creditors: Amounts falling due within one year	8	( 1,922,417)		( 1,754,139)
		-----------		-----------
Net current liabilities			( 138,904)		( 390,876)
			-----------		-----------
Total assets less current liabilities			1,015,393		897,130

Creditors: Amounts falling due after more than one year	9		( 289,872)		( 310,572)

Provisions

Taxation including deferred tax	( 108,535)	( 126,795)
	-----------	---------
Net assets	616,986	459,763
	-----------	---------

Capital and reserves

Called up share capital	1	1
Share premium account	1,998	–
Profit and loss account	614,987	459,762
	---------	---------
Shareholders funds	616,986	459,763
	---------	---------

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 comprehensive income has not been delivered.

For the year ending 31 July 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Ani Dental Clinic Limited

Statement of financial position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Dr A R Patel
Director

Company registration number: 06163603

Ani Dental Clinic Limited

Notes to the financial statements

Year ended 31 July 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 Sixty Six, North Quay, Great Yarmouth, NR30 1HE, England.

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.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and by their nature, will rarely equal the related actual outcome. They key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are a follows: Amortisation of goodwill is estimated over 20 years. The carrying value at the year end was £121,606 (2024:£133,973).

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

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 20 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

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:

Long leasehold property	-	7% straight line
Plant and machinery	-	25% reducing balance
Equipment	-	25% reducing balance

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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of employees during the year was 31 (2024: 31 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 August 2024 and 31 July 2025	247,337
	---------
Amortisation
At 1 August 2024	113,364
Charge for the year	12,367
	---------
At 31 July 2025	125,731
	---------
Carrying amount
At 31 July 2025	121,606
	---------
At 31 July 2024	133,973
	---------

6. Tangible assets

	Long leasehold property	Plant and machinery	Equipment	Total
	£	£	£	£
Cost
At 1 August 2024	1,215,422	721,352	37,365	1,974,139
Additions	–	30,780	–	30,780
	-----------	---------	-------	-----------
At 31 July 2025	1,215,422	752,132	37,365	2,004,919
	-----------	---------	-------	-----------
Depreciation
At 1 August 2024	324,006	471,784	24,316	820,106
Charge for the year	82,175	66,687	3,260	152,122
	-----------	---------	-------	-----------
At 31 July 2025	406,181	538,471	27,576	972,228
	-----------	---------	-------	-----------
Carrying amount
At 31 July 2025	809,241	213,661	9,789	1,032,691
	-----------	---------	-------	-----------
At 31 July 2024	891,416	249,568	13,049	1,154,033
	-----------	---------	-------	-----------

7. Debtors

	2025	2024
	£	£
Trade debtors	66,327	62,398
Amounts owed by group undertakings and undertakings in which the company has a participating interest	939,595	–
Other debtors	485,282	789,232
	-----------	---------
	1,491,204	851,630
	-----------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loan	18,022	16,040
Trade creditors	212,997	72,354
Social security and other taxes	206,050	65,472
Other creditors	1,485,348	1,600,273
	-----------	-----------
	1,922,417	1,754,139
	-----------	-----------

The bank loan is secured on the property. Obligations under hire purchase contracts are secured on the assets concerned.

9. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Bank loan	289,872	309,876
Other creditors	–	696
	---------	---------
	289,872	310,572
	---------	---------

Included within creditors: amounts falling due after more than one year is an amount of £217,785 (2024: £242,815) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

The bank loan is secured on the property. Obligations under hire purchase contracts are secured on the assets concerned.

10. Director's advances, credits and guarantees

During the year, the director operated a loan with the company at HM Revenue & Customs approved interest rate. At the year end the director owed the company £248,882 (2024: £213,065).

11. Related party transactions

Ramco Topco Limited was incorporated in Jersey on 14 October 2024 and is the ultimate parent of Ani Dental Clinic Limited . The balance owing from Ramco Topco Limited to Ani Dental Clinic Limited at the year end was £213,064 (2024: nil). The balance owing from Ramco (Harlow) Limited to Ani Dental Clinic Limited at the year end was £326,431 (2024:£5,567 was owed by Ani Dental Clinic Limited ). Ramco (Harlow) Limited is a member of the group ultimately owned by Ramco Topco Limited. The balance owing from Pageprop Limited to Ani Dental Clinic Limited at the year end was £400,100 (2024:£400,100). Pageprop Limited is a member of the group ultimately owned by Ramco Topco Limited. The balance owed to Ramco Dental Limited from Ani Dental Clinic Limited at the year end was £1,147,989 (2024:1,065,061). Ramco Dental Limited is a member of the group ultimately owned by Ramco Topco Limited