REGISTERED NUMBER: 11692110 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

ND Dentaire Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr N Dad

Miss N Shabir

REGISTERED OFFICE:

51 Hazelhurst Road

Birmingham

B36 0BH

REGISTERED NUMBER:

11692110 (England and Wales)

ACCOUNTANTS:

Briants Limited

Maritime House

Discovery Quay

Falmouth

Cornwall

TR11 3XA

FIXED ASSETS

Tangible assets

4

243

304

CURRENT ASSETS

Debtors

5

107,096

33,028

Cash at bank

7,186

6,869

114,282

39,897

CREDITORS

Amounts falling due within one year

6

45,013

17,470

NET CURRENT ASSETS

69,269

22,427

TOTAL ASSETS LESS CURRENT LIABILITIES

69,512

22,731

CREDITORS

Amounts falling due after more than one year

7

-

(3,305

)

PROVISIONS FOR LIABILITIES

(46

)

(58

)

NET ASSETS

69,466

19,368

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

69,465

19,367

69,466

19,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Dr N Dad - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

890

DEPRECIATION

At 1 December 2024

586

Charge for year

61

At 30 November 2025

647

NET BOOK VALUE

At 30 November 2025

243

At 30 November 2024

304

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

99,864

27,000

Other debtors

7,232

6,028

107,096

33,028

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,518

7,145

Taxation and social security

33,255

10,204

Other creditors

8,240

121

45,013

17,470

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

3,305

8.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the total amount outstanding from connected company's was £7,094 (previous year: £6,028). The loan is unsecured, has flexible repayable terms and is provided at a below-market interest rate of 1% per annum.