WHITER DENTAL LIMITED


Director	WADHWANI, Rajesh Mohankumar


Registered Address	Falkner House Dentistry Office Mill Lane
	Sawston
	Cambridge
	CB22 3HY


Registered Number	08482315 (England and Wales)

Notes to the Financial Statements
for the year ended 30 April 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.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	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 (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	20	-
Fixtures and fittings	25	-
Office Equipment	33	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 May 24	297,767	297,767
At 30 April 25	297,767	297,767
Amortisation and impairment
At 01 May 24	297,767	297,767
At 30 April 25	297,767	297,767
Net book value
At 30 April 25	-	-
At 30 April 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 May 24	5,655	96,761	13,519	29,447	145,382
Additions	-	1,611	-	41	1,652
Disposals	-	-	(700)	-	(700)
At 30 April 25	5,655	98,372	12,819	29,488	146,334
Depreciation and impairment
At 01 May 24	226	29,359	4,942	22,976	57,503
Charge for year	113	13,634	1,968	2,138	17,853
At 30 April 25	339	42,993	6,910	25,114	75,356
Net book value
At 30 April 25	5,316	55,379	5,909	4,374	70,978
At 30 April 24	5,429	67,402	8,577	6,471	87,879

5.	Stocks

	2025	2024
	£	£
Finished goods	1,875	1,875
Total	1,875	1,875

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	146	500
Amounts owed by group undertakings	258,043	219,795
Other debtors	4,100	4,864
Total	262,289	225,159

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,704	22,460
Taxation and social security	-	1,866
Finance lease and HP contracts	6,287	-
Other creditors	40,411	102,990
Accrued liabilities and deferred income	104,700	7,200
Total	153,102	134,516

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	44,550	57,124
Total	44,550	57,124

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	50,837		57,124


	LEASING AGREEMENTS: Minimum lease payments under non-cancellable hire purchase lease in respect of equipment fall due as follows: Due within one year: £6,287 (2024: Nil) Between one and five years: £44,550 (2024:£57,124)

10.	Related party transactions
	Included in other creditors due with in one year at the year end is an amount of £39,787(2024: Nil) due to the director.

11.	Parent-subsidiary relationships
	The company's parent company is Abbey Dental Practice Limited, a company registered in UK and its registered office address is Falkner House Dentistry Office, Mill Lane, Sawston, Cambridge, Cambridgeshire, England, CB22 3HY.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		70,978		87,879
			70,978		87,879
Current assets
Stocks	5	1,875		1,875
Debtors	6	262,289		225,159
Cash at bank and on hand		20,124		778
		284,288		227,812
Creditors amounts falling due within one year	7	(153,102)		(134,516)
Net current assets (liabilities)			131,186		93,296
Total assets less current liabilities			202,164		181,175
Creditors amounts falling due after one year	8		(44,550)		(57,124)
Net assets			157,614		124,051
Capital and reserves
Called up share capital			2		2
Profit and loss account			157,612		124,049
Shareholders' funds			157,614		124,051