LODGE HOUSE DENTAL LTD


Director	SANGHERA, Vandeep Singh, Dr


Company Secretary	SANGHERA, Vandeep Singh, Dr


Registered Address	Victoria Road
	Chelmsford
	CM2 6LH


Registered Number	08299133 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		95,965		109,674
Tangible assets	4		7,261		8,634
			103,226		118,308
Current assets
Stocks	5	1,518		1,641
Debtors	6	4,125		21,922
Cash at bank and on hand		6,615		7,415
		12,258		30,978
Creditors amounts falling due within one year	7	(69,586)		(77,538)
Net current assets (liabilities)			(57,328)		(46,560)
Total assets less current liabilities			45,898		71,748
Creditors amounts falling due after one year	8		-		(5,220)
Net assets			45,898		66,528
Capital and reserves
Called up share capital			1		1
Profit and loss account			45,897		66,527
Shareholders' funds			45,898		66,528

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 Director acknowledges 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 Director on 26 August 2026, and are signed on its behalf by:

SANGHERA, Vandeep Singh, Dr
Director
Registered Company No. 08299133

LODGE HOUSE DENTAL LTD

Notes to the Financial Statements
for the year ended 30 November 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 December 24	274,191	274,191
At 30 November 25	274,191	274,191
Amortisation and impairment
At 01 December 24	164,517	164,517
Charge for year	13,709	13,709
At 30 November 25	178,226	178,226
Net book value
At 30 November 25	95,965	95,965
At 30 November 24	109,674	109,674

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 December 24	3,140	15,174	74,010	7,689	100,013
At 30 November 25	3,140	15,174	74,010	7,689	100,013
Depreciation and impairment
At 01 December 24	-	14,628	71,541	5,210	91,379
Charge for year	-	136	617	620	1,373
At 30 November 25	-	14,764	72,158	5,830	92,752
Net book value
At 30 November 25	3,140	410	1,852	1,859	7,261
At 30 November 24	3,140	546	2,469	2,479	8,634

5.	Stocks

	2025	2024
	£	£
Other stocks	1,518	1,641
Total	1,518	1,641

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	250	250
Other debtors	-	18,034
Prepayments and accrued income	3,875	3,638
Total	4,125	21,922

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	38,755	43,967
Taxation and social security	10,178	8,374
Other creditors	653	198
Accrued liabilities and deferred income	20,000	24,999
Total	69,586	77,538


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	5,220
Total	-	5,220

9.	Directors advances, credits and guarantees
	Other creditors include £445 (2024: Dr £17,879) which relates to the director, Dr V S Sanghera.

10.	Related party transactions
	Lodge House Dental Ltd owed £250.00 (2024 : £250) by VKAS Subsidiary Limited.