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REGISTERED NUMBER: 10723785 (England and Wales)









DENTAL HEALTH SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






DENTAL HEALTH SOLUTIONS LIMITED (REGISTERED NUMBER: 10723785)






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 SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Dr G Louw
Dr H A Muller





REGISTERED OFFICE: Oakwood Dental Practice
61 High Street
Botley
Southampton
Hampshire
SO30 2ES





REGISTERED NUMBER: 10723785 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

DENTAL HEALTH SOLUTIONS LIMITED (REGISTERED NUMBER: 10723785)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 141,362 152,305
Tangible assets 5 982,042 661,719
1,123,404 814,024

CURRENT ASSETS
Stocks 13,000 12,000
Debtors 6 51,438 5,274
Cash at bank 174,142 493,036
238,580 510,310
CREDITORS
Amounts falling due within one year 7 84,248 246,168
NET CURRENT ASSETS 154,332 264,142
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,277,736

1,078,166

CREDITORS
Amounts falling due after more than one
year

8

(7,500

)

(17,500

)

PROVISIONS FOR LIABILITIES 9 (152,335 ) (23,227 )
NET ASSETS 1,117,901 1,037,439

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,117,899 1,037,437
SHAREHOLDERS' FUNDS 1,117,901 1,037,439

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 SOLUTIONS LIMITED (REGISTERED NUMBER: 10723785)

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 26 June 2025 and were signed on its behalf by:





Dr G Louw - Director


DENTAL HEALTH SOLUTIONS LIMITED (REGISTERED NUMBER: 10723785)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Dental Health Solutions 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.

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 provision of dental and facial cosmetic services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 1% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 10% on cost

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
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 SOLUTIONS LIMITED (REGISTERED NUMBER: 10723785)

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 218,863
AMORTISATION
At 1 October 2023 66,558
Charge for year 10,943
At 30 September 2024 77,501
NET BOOK VALUE
At 30 September 2024 141,362
At 30 September 2023 152,305

DENTAL HEALTH SOLUTIONS LIMITED (REGISTERED NUMBER: 10723785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to Plant and and
property property machinery fittings Totals
£    £    £    £    £   
COST
At 1 October 2023 361,316 218,798 281,602 23,119 884,835
Additions - 240,958 124,172 26,943 392,073
At 30 September 2024 361,316 459,756 405,774 50,062 1,276,908
DEPRECIATION
At 1 October 2023 9,053 2,248 198,835 12,980 223,116
Charge for year 4,526 4,933 57,285 5,006 71,750
At 30 September 2024 13,579 7,181 256,120 17,986 294,866
NET BOOK VALUE
At 30 September 2024 347,737 452,575 149,654 32,076 982,042
At 30 September 2023 352,263 216,550 82,767 10,139 661,719

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 51,438 5,274

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 17,344 11,871
Taxation and social security 51,835 78,774
Other creditors 5,069 145,523
84,248 246,168

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,500 17,500

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 152,335 23,227

DENTAL HEALTH SOLUTIONS LIMITED (REGISTERED NUMBER: 10723785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 23,227
Accelerated capital allowances 129,108
Balance at 30 September 2024 152,335

10. OTHER FINANCIAL COMMITMENTS

Total amount of commitments is £738 (2023: £2,510).

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Dr G Louw and Dr H A Muller
Balance outstanding at start of year (140,900 ) (219,009 )
Amounts advanced 271,309 156,240
Amounts repaid (85,234 ) (78,131 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 45,175 (140,900 )