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Registered number: 09995041
Dr S Etemadi Dental Practice Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Dr S Etemadi Dental Practice Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Dr S Etemadi Dental Practice Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 09995041

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 91,007 |  | 107,673
Tangible Assets | 5 |  | 63,960 |  | 10,463
|  |  | 154,967 |  | 118,136
CURRENT ASSETS
Stocks | 6 | 750 |  | 750 |
Investments | 7 | 62,522 |  | 62,522 |
Cash at bank and in hand |  | 50,662 |  | 128,666 |
|  | 113,934 |  | 191,938 |
Creditors: Amounts Falling Due Within One Year | 8 | (29,890 ) |  | (63,718 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 84,044 |  | 128,220
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 239,011 |  | 246,356
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (1,620 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,058 ) |  | (918 )
NET ASSETS |  |  | 224,953 |  | 243,818
CAPITAL AND RESERVES
Called up share capital | 10 |  | 110 |  | 110
Profit and Loss Account |  |  | 224,843 |  | 243,708
SHAREHOLDERS' FUNDS |  |  | 224,953 |  | 243,818

Page 1
Page 2
Dr S Etemadi Dental Practice Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

S Etemadi Director | M Naderi Ghobash Director
15th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dr S Etemadi Dental Practice Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Dr S Etemadi Dental Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09995041 . The registered office is 155 Wellingborough Road, Rushden, Northants, NN10 9TB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 March 2026.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 3)
5 3
Page 3
Page 4
Dr S Etemadi Dental Practice Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 200,000
As at 31 March 2026 | 200,000
Amortisation
As at 1 April 2025 | 92,327
Provided during the period | 16,666
As at 31 March 2026 | 108,993
Net Book Value
As at 31 March 2026 | 91,007
As at 1 April 2025 | 107,673

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | - | 34,071 | 6,077 | 40,148
Additions | 58,928 | 3,375 | 3,529 | 65,832
As at 31 March 2026 | 58,928 | 37,446 | 9,606 | 105,980
Depreciation
As at 1 April 2025 | - | 24,781 | 4,904 | 29,685
Provided during the period | 8,042 | 3,166 | 1,127 | 12,335
As at 31 March 2026 | 8,042 | 27,947 | 6,031 | 42,020
Net Book Value
As at 31 March 2026 | 50,886 | 9,499 | 3,575 | 63,960
As at 1 April 2025 | - | 9,290 | 1,173 | 10,463

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 750 |  | 750

7. Current Asset Investments

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 62,522 |  | 62,522

Page 4
Page 5
Dr S Etemadi Dental Practice Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,655 |  | 8,807
Bank loans and overdrafts | - |  | 5,880
Other creditors | 12,740 |  | 12,473
Taxation and social security | 13,495 |  | 36,558
| 29,890 |  | 63,718

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,620

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
5 Ordinary A shares of £ 1.00 each | 5 |  | 5
5 Ordinary B shares of £ 1.00 each | 5 |  | 5
| 110 |  | 110

Page 5