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Registered number: 07167177
Dale Road Oral Care Ltd
Financial Statements
For The Year Ended 31 March 2024
Samera Ltd
Chartered Accountants
136 High Street
Esher
Surrey
KT10 9QJ
Dale Road Oral Care Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Dale Road Oral Care Ltd
Statement of Financial Position
As At 31 March 2024
Statement of Financial Position
Registered number: 07167177

| 2024 | 2023 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 36,668
Tangible Assets | 5 |  | 16,076 |  | 24,453
|  |  | 16,076 |  | 61,121
CURRENT ASSETS
Stocks | 6 | 781 |  | 781 |
Debtors | 7 | 1,000,189 |  | 1,044,543 |
Cash at bank and in hand |  | 14 |  | 2,368 |
|  | 1,000,984 |  | 1,047,692 |
Creditors: Amounts Falling Due Within One Year | 8 | (761,523 ) |  | (863,162 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 239,461 |  | 184,530
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 255,537 |  | 245,651
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (185,723 ) |  | (199,396 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,831 ) |  | -
NET ASSETS |  |  | 67,983 |  | 46,255
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Income Statement |  |  | 67,981 |  | 46,253
SHAREHOLDERS' FUNDS |  |  | 67,983 |  | 46,255

Page 1
Page 2
Dale Road Oral Care Ltd
Statement of Financial Position (continued)
As At 31 March 2024
For the year ending 31 March 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Income Statement.
On behalf of the board

Dr Ashkan Pitchforth Director
19 June 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dale Road Oral Care Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2024
Notes to the Financial Statements
1. General Information
Dale Road Oral Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07167177 . The registered office is The Galleria, Station Road, Crawley, West Sussex, England, RH10 1WW.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. 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:

Leasehold | 12 years
Plant & Machinery | 25% Straight line method
Fixtures & Fittings | 25% Straight line method

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Dale Road Oral Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2024
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Accounting Convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2023: 12)
20 12
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2023 | 550,000
As at 31 March 2024 | 550,000
Amortisation
As at 1 April 2023 | 513,332
Provided during the period | 36,668
As at 31 March 2024 | 550,000
Net Book Value
As at 31 March 2024 | -
As at 1 April 2023 | 36,668

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2023 | 9,834 | 65,260 | 37,051 | 112,145
As at 31 March 2024 | 9,834 | 65,260 | 37,051 | 112,145
Depreciation
As at 1 April 2023 | 3,339 | 47,321 | 37,032 | 87,692
Provided during the period | 542 | 7,816 | 19 | 8,377
As at 31 March 2024 | 3,881 | 55,137 | 37,051 | 96,069

...CONTINUED
Page 4
Page 5
Dale Road Oral Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2024

Net Book Value
As at 31 March 2024 | 5,953 | 10,123 | - | 16,076
As at 1 April 2023 | 6,495 | 17,939 | 19 | 24,453

6. Stocks

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 781 |  | 781

7. Debtors

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 34,843 |  | 65,908
Amounts owed by group undertakings | 669,095 |  | 761,847
Other debtors | 296,251 |  | 216,788
| 1,000,189 |  | 1,044,543

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 41,270 |  | 40,169
Other loans | 42,160 |  | 199,055
Other creditors | 664,617 |  | 618,467
Taxation and social security | 13,476 |  | 5,471
| 761,523 |  | 863,162

9. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Other loans | 185,723 |  | 199,396

10. Share Capital

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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