NIEVE DENTAL & AESTHETICS LIMITED


Directors	FAURA, Ieva
	MAJUMDAR, Neeru, Dr


Registered Address	Fulford Lodge
	1 Heslington Lane
	York
	YO10 4HN


Registered Number	15985490 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026
		£	£
Fixed assets
Intangible assets	3		526,686
Tangible assets	5		9,478
			536,164
Current assets
Stocks		3,302
Debtors		63,805
Cash at bank and on hand		76,874
		143,981
Creditors amounts falling due within one year	6	(134,493)
Net current assets (liabilities)			9,488
Total assets less current liabilities			545,652
Creditors amounts falling due after one year	7		(477,750)
Net assets			67,902
Capital and reserves
Called up share capital			100
Profit and loss account			67,802
Shareholders' funds			67,902

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 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2026, and are signed on its behalf by:

FAURA, Ieva
Director

MAJUMDAR, Neeru, Dr
Director

Registered Company No. 15985490

NIEVE DENTAL & AESTHETICS LIMITED

Notes to the Financial Statements
for the period ended 31 March 2026

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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	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 amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

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 amount 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
	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.

Deferred tax

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.

	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.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

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

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	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.

2.	Average number of employees


		2026
	Average number of employees during the year	0

3.	Intangible assets

		Total
		£
	Cost or valuation
	Additions	526,686
	At 31 March 26	526,686
	Net book value
	At 31 March 26	526,686
	At 29 September 24	-

4.	Useful life of intangible assets
	As there is an active market for dental practices, amortisation has not been charged on the goodwill held by the company.

5.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	11,897
	At 31 March 26	11,897
	Depreciation and impairment
	Charge for year	2,419
	At 31 March 26	2,419
	Net book value
	At 31 March 26	9,478
	At 29 September 24	-

6.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	31,630
	Bank borrowings and overdrafts	19,394
	Taxation and social security	16,687
	Other creditors	62,848
	Accrued liabilities and deferred income	3,934
	Total	134,493

7.	Creditors: amounts due after one year

		2026
		£
	Bank borrowings and overdrafts	477,750
	Total	477,750

8.	Related party transactions
	Nieve Dental & Aesthetics Limited operates an intercompany account with Hill Avenue Dental Practice Partnership. The amount owed to the company at the period end was £59,895. Nieve Dental & Aesthetics Limited operates an intercompany account with FJI Herts Limited. FJI Herts Limited owed Nieve Dental & Aesthetics Limited £30,494 at the end of the period. Nieve Dental & Aesthetics Limited operates an intercompany account with N.M. Smile Limited. N.M. Smile Limited owed Nieve Dental & Aesthetics Limited £30,494 at the end of the period.

Related party transactions

Nieve Dental & Aesthetics Limited operates an intercompany account with Hill Avenue Dental Practice Partnership. The amount owed to the company at the period end was £59,895. 

Nieve Dental & Aesthetics Limited operates an intercompany account with FJI Herts Limited. FJI Herts Limited owed Nieve Dental & Aesthetics Limited £30,494 at the end of the period. 

Nieve Dental & Aesthetics Limited operates an intercompany account with N.M. Smile Limited. N.M. Smile Limited owed Nieve Dental & Aesthetics Limited £30,494 at the end of the period.