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REGISTERED NUMBER: 06211294 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

DENTAL HEALTH SPA LIMITED

DENTAL HEALTH SPA LIMITED (REGISTERED NUMBER: 06211294)






Contents of the Financial Statements
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENTAL HEALTH SPA LIMITED

Company Information
for the year ended 30 September 2024







DIRECTORS: C A Chatfield
C T Oram
N F A Van Der Meulen





REGISTERED OFFICE: 14-15 Queens Road
Brighton
East Sussex
BN1 3WA





REGISTERED NUMBER: 06211294 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

DENTAL HEALTH SPA LIMITED (REGISTERED NUMBER: 06211294)

Balance Sheet
30 September 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 47,794 65,095

CURRENT ASSETS
Stocks 7,500 5,000
Debtors 5 15,516 11,700
Cash at bank and in hand 17,726 36,978
40,742 53,678
CREDITORS
Amounts falling due within one year 6 (170,979 ) (162,473 )
NET CURRENT LIABILITIES (130,237 ) (108,795 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(82,443

)

(43,700

)

CREDITORS
Amounts falling due after more than one
year

7

(75,515

)

(87,251

)
NET LIABILITIES (157,958 ) (130,951 )

CAPITAL AND RESERVES
Called up share capital 25,000 25,000
Retained earnings (182,958 ) (155,951 )
SHAREHOLDERS' FUNDS (157,958 ) (130,951 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DENTAL HEALTH SPA LIMITED (REGISTERED NUMBER: 06211294)

Balance Sheet - continued
30 September 2024


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 Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





C T Oram - Director


DENTAL HEALTH SPA LIMITED (REGISTERED NUMBER: 06211294)

Notes to the Financial Statements
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Dental Health Spa 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the fair value of consideration received or receivable for the sale of dental treatments. Revenue from the sale of dental services is recognised at the point of sale or when income is earned.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property-straight line over 7 years
Equipment -straight line over 5 years
Furniture and fixtures-straight line over 5 years
Computer equipment-straight line over 3 years

Impairment policy
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial liabilities, financial assets and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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 balance sheet date.


DENTAL HEALTH SPA LIMITED (REGISTERED NUMBER: 06211294)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of comprehensive income then they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Going concern
The company continues to be loss making, the directors have agreed to continue supporting the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing the financial statements.

Government grants
Bounce-back Loan
Included in creditors is a "Bounce Back Loan" which was available to support small companies through the Covid 19 pandemic. The loan is 100% guaranteed by the government and a 12 month capital repayment holiday is automatically applied at inception. No loan repayments are therefore due during the first 12 months and the government has agreed to pay any interest and fees due in this time. The interest rate is fixed at 2.5% and the loan term is 6 years although early repayment is possible without any additional charges.

The bounce back loan is accounted for at its fair value being the capital amount owing split between creditors due within one year and creditors greater than one year dependent on the repayment terms. No adjustment has been made to reflect the fair value of the fees and interest paid by the government.

Other grants
Grants received to purchase capital assets will be recognised in the profit and loss account on a systematic basis over the expected life of the capital asset acquired. Grants not yet recognised in the profit and loss account have been deferred and are included in other creditors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 10 ) .

DENTAL HEALTH SPA LIMITED (REGISTERED NUMBER: 06211294)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Furniture
Improvements and Computer
to property Equipment fixtures equipment Totals
£ £ £ £ £
COST
At 1 October 2023 72,387 165,148 121,146 33,657 392,338
Additions - 9,475 210 1,298 10,983
At 30 September 2024 72,387 174,623 121,356 34,955 403,321
DEPRECIATION
At 1 October 2023 72,387 110,542 112,267 32,047 327,243
Charge for year - 25,657 1,789 838 28,284
At 30 September 2024 72,387 136,199 114,056 32,885 355,527
NET BOOK VALUE
At 30 September 2024 - 38,424 7,300 2,070 47,794
At 30 September 2023 - 54,606 8,879 1,610 65,095

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 15,516 11,700

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 10,003 9,464
Trade creditors 30,337 21,509
Taxation and social security 32,096 31,860
Other creditors 98,543 99,640
170,979 162,473

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 56,904 66,729
Other creditors 18,611 20,522
75,515 87,251

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 12,108 22,818

DENTAL HEALTH SPA LIMITED (REGISTERED NUMBER: 06211294)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£ £
Within one year 36,256 53,580

9. SECURED DEBTS

National Westminster Bank PLC holds floating and fixed charges over the assets of the company.