DENTAL PLAN DIRECT LIMITED

REPORT OF THE DIRECTOR AND

ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Dr R D Patel

REGISTERED OFFICE:

4 Churchill Court

58 Station Road

North Harrow

HA2 7ST

REGISTERED NUMBER:

04398684 (England and Wales)

ACCOUNTANTS:

ADAMS MOORHOUSE LIMITED, Chartered Accountants

4 Churchill Court

58 Station Road

North Harrow

Middlesex

HA2 7ST

FIXED ASSETS

Tangible assets

5

1,006

1,342

CURRENT ASSETS

Debtors

6

4,979

5,342

Cash at bank and in hand

139,428

138,709

144,407

144,051

CREDITORS

Amounts falling due within one year

7

3,306

3,864

NET CURRENT ASSETS

141,101

140,187

TOTAL ASSETS LESS CURRENT LIABILITIES

142,107

141,529

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

142,007

141,429

SHAREHOLDERS' FUNDS

142,107

141,529

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 7 November 2025 and were signed by:

Dr R D Patel - Director

1.	STATUTORY INFORMATION

Dental Plan Direct Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Plant and machinery etc

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

Cost

At 1 April 2024

and 31 March 2025

10,553

Depreciation

At 1 April 2024

9,211

Charge for year

336

At 31 March 2025

9,547

Net book value

At 31 March 2025

1,006

At 31 March 2024

1,342

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,979

5,342

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

375

1,957

Other creditors

2,931

1,907

3,306

3,864

8.	CONTINGENT LIABILITIES

As far as the director is aware, there were no contingent liabilities at the balance sheet date.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Interest at official rates was paid by the director on amounts advanced.

10.	RELATED PARTY DISCLOSURES

The entire turnover of the company is derived from a company in which the director has a controlling interest.