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ARON MARCUS ORAL HEALTH CARE LIMITED

Registered Number
12489027
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

ARON MARCUS ORAL HEALTH CARE LIMITED
Company Information
for the period from 1 November 2024 to 31 December 2025

Director | S Marcus

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 12489027 (England and Wales)

ARON MARCUS ORAL HEALTH CARE LIMITED
Statement of Financial Position
31 December 2025

| Notes | 31 Dec 2025 |  | 31 Oct 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 4,821 |  |  |  | - |  |
Cash at bank and on hand |  | 48,896 |  |  |  | 66,068 |  |
|  | 53,717 |  |  |  | 66,068 |  |
Creditors amounts falling due within one year | 4 | (14,001) |  |  |  | (45,524) |  |
Net current assets (liabilities) |  |  |  | 39,716 |  |  |  | 20,544
Total assets less current liabilities |  |  |  | 39,716 |  |  |  | 20,544
Net assets |  |  |  | 39,716 |  |  |  | 20,544
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 39,714 |  |  |  | 20,542
Shareholders' funds |  |  |  | 39,716 |  |  |  | 20,544

- 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 under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 July 2026, and are signed on its behalf by:
S Marcus Director Registered Company No. 12489027

ARON MARCUS ORAL HEALTH CARE LIMITED
Notes to the Financial Statements
for the period ended 31 December 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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.

| 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
--- | ---
| 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 4,821 |  | -
| Total | 4,821 |  | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,187 |  | -
| Taxation and social security | 4,656 |  | 3,109
| Other creditors | 3,508 |  | 33,506
| Accrued liabilities and deferred income | 4,650 |  | 8,909
| Total | 14,001 |  | 45,524

5. | Related party transactions
--- | ---
| At the balance sheet date, included in creditors due within one year is £3,508 (2024: £33,506), due and payable to the director. The amount is interest free and repayable on demand.