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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC240338 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC240338 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC240338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC240338 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC240338 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC240338 dpl-frs:CostSales 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales 2021-06-30 SC240338 dpl-frs:CostSales 2022-06-30 SC240338 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 SC240338 frs-bus:Director1 2021-07-01 2022-06-30 SC240338 frs-bus:Director1 2021-06-30 SC240338 frs-bus:Director1 2022-06-30 SC240338 1 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 1 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 1 2022-06-30 SC240338 2 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 2 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 2 2022-06-30 SC240338 3 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 3 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 3 2022-06-30 SC240338 4 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 4 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 4 2022-06-30 SC240338 5 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 5 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 5 2022-06-30 SC240338 6 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 6 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 6 2022-06-30 SC240338 7 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 7 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 7 2022-06-30 SC240338 8 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 8 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 8 2022-06-30 SC240338 9 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 9 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 9 2022-06-30 SC240338 10 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 10 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 10 2022-06-30 SC240338 11 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 11 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 11 2022-06-30 SC240338 12 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 12 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 12 2022-06-30 SC240338 13 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 13 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 13 2022-06-30 SC240338 14 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 14 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 14 2022-06-30 SC240338 15 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 15 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 15 2022-06-30 SC240338 16 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 16 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 16 2022-06-30 SC240338 17 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 17 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 17 2022-06-30 SC240338 18 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 18 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 18 2022-06-30 SC240338 19 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 19 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 19 2022-06-30 SC240338 20 2021-07-01 2022-06-30 SC240338 frs-core:CurrentFinancialInstruments 20 2022-06-30 SC240338 frs-core:Non-currentFinancialInstruments 20 2022-06-30 SC240338 dpl-frs:Item1 2021-07-01 2022-06-30 SC240338 dpl-frs:Item1 2021-06-30 SC240338 dpl-frs:Item1 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 SC240338 dpl-frs:Item2 2021-07-01 2022-06-30 SC240338 dpl-frs:Item2 2021-06-30 SC240338 dpl-frs:Item2 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 SC240338 dpl-frs:Item3 2021-07-01 2022-06-30 SC240338 dpl-frs:Item3 2021-06-30 SC240338 dpl-frs:Item3 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 SC240338 dpl-frs:Item4 2021-07-01 2022-06-30 SC240338 dpl-frs:Item4 2021-06-30 SC240338 dpl-frs:Item4 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 SC240338 dpl-frs:Item5 2021-07-01 2022-06-30 SC240338 dpl-frs:Item5 2021-06-30 SC240338 dpl-frs:Item5 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 SC240338 dpl-frs:Item6 2021-07-01 2022-06-30 SC240338 dpl-frs:Item6 2021-06-30 SC240338 dpl-frs:Item6 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 SC240338 dpl-frs:Item7 2021-07-01 2022-06-30 SC240338 dpl-frs:Item7 2021-06-30 SC240338 dpl-frs:Item7 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 SC240338 dpl-frs:Item8 2021-07-01 2022-06-30 SC240338 dpl-frs:Item8 2021-06-30 SC240338 dpl-frs:Item8 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 SC240338 dpl-frs:Item9 2021-07-01 2022-06-30 SC240338 dpl-frs:Item9 2021-06-30 SC240338 dpl-frs:Item9 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 SC240338 dpl-frs:Item10 2021-07-01 2022-06-30 SC240338 dpl-frs:Item10 2021-06-30 SC240338 dpl-frs:Item10 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 SC240338 dpl-frs:Item11 2021-07-01 2022-06-30 SC240338 dpl-frs:Item11 2021-06-30 SC240338 dpl-frs:Item11 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 SC240338 dpl-frs:Item12 2021-07-01 2022-06-30 SC240338 dpl-frs:Item12 2021-06-30 SC240338 dpl-frs:Item12 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SC240338 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC240338 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SC240338 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC240338 1 2021-07-01 2022-06-30 SC240338 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC240338
Dental Express (UK) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Glass Accountancy
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC240338
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,570
Investment Properties 5 470,000 470,000
470,000 471,570
CURRENT ASSETS
Debtors 6 2,432 2,432
Cash at bank and in hand 7,000 15,821
9,432 18,253
Creditors: Amounts Falling Due Within One Year 7 (934,160 ) (925,325 )
NET CURRENT ASSETS (LIABILITIES) (924,728 ) (907,072 )
TOTAL ASSETS LESS CURRENT LIABILITIES (454,728 ) (435,502 )
Creditors: Amounts Falling Due After More Than One Year 8 (257,075 ) (269,332 )
NET LIABILITIES (711,803 ) (704,834 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (711,805 ) (704,836 )
SHAREHOLDERS' FUNDS (711,803) (704,834)
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Anne Saxby
Director
01/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dental Express (UK) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC240338 . The registered office is 310-312 Portobello High Street, Edinburgh, EH15 2DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2022 53,611 33,595 87,206
As at 30 June 2023 53,611 33,595 87,206
Depreciation
As at 1 July 2022 53,611 32,025 85,636
Provided during the period - 1,570 1,570
As at 30 June 2023 53,611 33,595 87,206
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2023 - - -
As at 1 July 2022 - 1,570 1,570
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 and 30 June 2023 470,000
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 1 1
Corporation tax recoverable assets 2,431 2,431
2,432 2,432
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 747 746
Other creditors (1) 788,284 756,054
Accruals and deferred income - 900
Director's loan account 145,129 167,625
934,160 925,325
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 257,075 269,332
257,075 269,332
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
During the period the company charged rent of £48,000 (2021: £42,000) and incurred and a managment charge of £12,000 (2021: £12,000) for administrative duties from Dental Express (Edinburgh) Ltd, a company in which director Dr A Saxby is also a director.

Included within other creditors is £756,054 (2021: £758,851) due to Dental Express (Edinburgh) Ltd.
Page 4