OMIDENTISTRY LIMITED

OMIDENTISTRY LIMITED - Company Information

2021-04-012022-03-312022-03-31false10659490OMIDENTISTRY LIMITED2023-01-1586230iso4217:GBPxbrli:pure106594902021-04-01106594902022-03-31106594902021-04-012022-03-31106594902020-04-01106594902021-03-31106594902020-04-012021-03-3110659490bus:SmallEntities2021-04-012022-03-3110659490bus:AuditExempt-NoAccountantsReport2021-04-012022-03-3110659490bus:FullAccounts2021-04-012022-03-3110659490bus:PrivateLimitedCompanyLtd2021-04-012022-03-3110659490core:WithinOneYear2022-03-3110659490core:AfterOneYear2022-03-3110659490core:WithinOneYear2021-03-3110659490core:AfterOneYear2021-03-3110659490core:ShareCapital2022-03-3110659490core:SharePremium2022-03-3110659490core:RevaluationReserve2022-03-3110659490core:OtherReservesSubtotal2022-03-3110659490core:RetainedEarningsAccumulatedLosses2022-03-3110659490core:ShareCapital2021-03-3110659490core:SharePremium2021-03-3110659490core:RevaluationReserve2021-03-3110659490core:OtherReservesSubtotal2021-03-3110659490core:RetainedEarningsAccumulatedLosses2021-03-3110659490core:LandBuildings2022-03-3110659490core:PlantMachinery2022-03-3110659490core:Vehicles2022-03-3110659490core:FurnitureFittings2022-03-3110659490core:OfficeEquipment2022-03-3110659490core:NetGoodwill2022-03-3110659490core:IntangibleAssetsOtherThanGoodwill2022-03-3110659490core:ListedExchangeTraded2022-03-3110659490core:UnlistedNon-exchangeTraded2022-03-3110659490core:LandBuildings2021-03-3110659490core:PlantMachinery2021-03-3110659490core:Vehicles2021-03-3110659490core:FurnitureFittings2021-03-3110659490core:OfficeEquipment2021-03-3110659490core:NetGoodwill2021-03-3110659490core:IntangibleAssetsOtherThanGoodwill2021-03-3110659490core:ListedExchangeTraded2021-03-3110659490core:UnlistedNon-exchangeTraded2021-03-3110659490core:LandBuildings2021-04-012022-03-3110659490core:PlantMachinery2021-04-012022-03-3110659490core:Vehicles2021-04-012022-03-3110659490core:FurnitureFittings2021-04-012022-03-3110659490core:OfficeEquipment2021-04-012022-03-3110659490core:NetGoodwill2021-04-012022-03-3110659490core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3110659490core:ListedExchangeTraded2021-04-012022-03-3110659490core:UnlistedNon-exchangeTraded2021-04-012022-03-3110659490core:MoreThanFiveYears2021-04-012022-03-3110659490core:Non-currentFinancialInstruments2022-03-3110659490core:Non-currentFinancialInstruments2021-03-3110659490dpl:CostSales2021-04-012022-03-3110659490dpl:DistributionCosts2021-04-012022-03-3110659490dpl:AdministrativeExpenses2021-04-012022-03-3110659490core:LandBuildings2021-04-012022-03-3110659490core:PlantMachinery2021-04-012022-03-3110659490core:Vehicles2021-04-012022-03-3110659490core:FurnitureFittings2021-04-012022-03-3110659490core:OfficeEquipment2021-04-012022-03-3110659490core:NetGoodwill2021-04-012022-03-3110659490core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3110659490dpl:GroupUndertakings2021-04-012022-03-3110659490dpl:ParticipatingInterests2021-04-012022-03-3110659490dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3110659490core:ListedExchangeTraded2021-04-012022-03-3110659490dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3110659490core:UnlistedNon-exchangeTraded2021-04-012022-03-3110659490dpl:CostSales2020-04-012021-03-3110659490dpl:DistributionCosts2020-04-012021-03-3110659490dpl:AdministrativeExpenses2020-04-012021-03-3110659490core:LandBuildings2020-04-012021-03-3110659490core:PlantMachinery2020-04-012021-03-3110659490core:Vehicles2020-04-012021-03-3110659490core:FurnitureFittings2020-04-012021-03-3110659490core:OfficeEquipment2020-04-012021-03-3110659490core:NetGoodwill2020-04-012021-03-3110659490core:IntangibleAssetsOtherThanGoodwill2020-04-012021-03-3110659490dpl:GroupUndertakings2020-04-012021-03-3110659490dpl:ParticipatingInterests2020-04-012021-03-3110659490dpl:GroupUndertakingscore:ListedExchangeTraded2020-04-012021-03-3110659490core:ListedExchangeTraded2020-04-012021-03-3110659490dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-04-012021-03-3110659490core:UnlistedNon-exchangeTraded2020-04-012021-03-3110659490core:NetGoodwill2022-03-3110659490core:IntangibleAssetsOtherThanGoodwill2022-03-3110659490core:LandBuildings2022-03-3110659490core:PlantMachinery2022-03-3110659490core:Vehicles2022-03-3110659490core:FurnitureFittings2022-03-3110659490core:OfficeEquipment2022-03-3110659490core:AfterOneYear2022-03-3110659490core:WithinOneYear2022-03-3110659490core:ListedExchangeTraded2022-03-3110659490core:UnlistedNon-exchangeTraded2022-03-3110659490core:ShareCapital2022-03-3110659490core:SharePremium2022-03-3110659490core:RevaluationReserve2022-03-3110659490core:OtherReservesSubtotal2022-03-3110659490core:RetainedEarningsAccumulatedLosses2022-03-3110659490core:NetGoodwill2021-03-3110659490core:IntangibleAssetsOtherThanGoodwill2021-03-3110659490core:LandBuildings2021-03-3110659490core:PlantMachinery2021-03-3110659490core:Vehicles2021-03-3110659490core:FurnitureFittings2021-03-3110659490core:OfficeEquipment2021-03-3110659490core:AfterOneYear2021-03-3110659490core:WithinOneYear2021-03-3110659490core:Liste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Registered Number
10659490
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2022

OMIDENTISTRY LIMITED

Company Information
for the year from 1 April 2021 to 31 March 2022


Directors	Dr Omid Sobhani Ezabadi


Registered Address	107 Harley Street
	London
	W1G 6AL


Registered Number	10659490 (England and Wales)

OMIDENTISTRY LIMITED

Balance Sheet as at
31 March 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	5		23,994		24,141
			23,994		24,141
Current assets
Debtors	6	129,577		48,022
Cash at bank and on hand		4,387		59,619
		133,964		107,641
Creditors amounts falling due within one year	8	(57,723)		(131,321)
Net current assets (liabilities)			76,241		(23,680)
Total assets less current liabilities			100,235		461
Net assets			100,235		461
Capital and reserves
Called up share capital			100		100
Profit and loss account			100,135		361
Shareholders' funds			100,235		461

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.

The financial statements were approved and authorised for issue by the Director on 15 January 2023, and are signed on its behalf by:

Dr Omid Sobhani Ezabadi
Director
Registered Company No. 10659490

OMIDENTISTRY LIMITED

Notes to the Financial Statements
for the year ended 31 March 2022

1.	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.

2.	Compliance with applicable reporting framework
	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.

3.	Accounting policies

	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.

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

	Taxation policy
	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.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

4.	Employee information


		2022		2021
	Average number of employees during the year	1		1

5.	Property, plant and equipment

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 April 21	24,141	-	24,141
Additions	-	3,023	3,023
At 31 March 22	24,141	3,023	27,164
Depreciation and impairment
Charge for year	2,414	755	3,169
Other adjustments	-	1	1
At 31 March 22	2,414	756	3,170
Net book value
At 31 March 22	21,727	2,267	23,994
At 31 March 21	24,141	-	24,141

6.	Debtors

	2022	2021
	£	£
Amounts owed by group undertakings	129,577	-
Other debtors	-	48,022
Total	129,577	48,022


	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.

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.

7.	Debtors within one year

	2022	2021
	£	£
Amounts owed by group undertakings	129,577	-
Other debtors	-	48,022
Total	129,577	48,022


	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. Included in other debtors, the director's current account has a debit balance of £Nil (2021 £48,022 ) relates to Dr O Ezabadi. Included in other debtors, is the amount owed from Sobhani Investment Limited of £129,576.88 ( 2021 Nil).

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.

Included in other debtors, the director's current account has a debit balance of £Nil (2021 £48,022 ) relates to Dr O Ezabadi.

Included in other debtors, is the amount owed from Sobhani Investment Limited of £129,576.88 ( 2021 Nil).

8.	Creditors within one year

	2022	2021
	£	£
Taxation and social security	48,543	29,521
Other creditors	-	100,000
Accrued liabilities and deferred income	9,180	1,800
Total	57,723	131,321


	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.