| REGISTERED NUMBER: |
| BEYOND DENTAL LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| REGISTERED NUMBER: |
| BEYOND DENTAL LIMITED |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 | to | 3 |
| Notes to the Financial Statements | 4 | to | 8 |
| BEYOND DENTAL LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| CHARTERED ACCOUNTANTS |
| 3 Lyttleton Court |
| Birmingham Street |
| Halesowen |
| West Midlands |
| B63 3HN |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| BALANCE SHEET |
| 31 DECEMBER 2024 |
| 2024 | 2023 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings | ( |
) | ( |
) |
| 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. |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 1. | STATUTORY INFORMATION |
| Beyond Dental Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Revenue |
| 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 |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer and office equipment | - |
| 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. |
| 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 pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Website |
| £ |
| COST |
| At 1 January 2024 |
| and 31 December 2024 |
| AMORTISATION |
| At 1 January 2024 |
| Amortisation for year |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| 5. | TANGIBLE FIXED ASSETS |
| Computer |
| and |
| Plant and | Motor | office |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 January 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1 January 2024 |
| Additions |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| 9. | RELATED PARTY DISCLOSURES |
| Claydon Cheltenham Limited |
| Beyond Dental Limited is controlled by the directors of Claydon Cheltenham Limited. |
| Management services were sold to Claydon Cheltenham Limited to the value of £61,829 (Dec 2023: £19,809). At the year end £nil (Dec 2023: £nil) was owed for these sales. |
| During the year funds were loaned from Claydon Cheltenham Limited. At the year end Beyond Dental Limited owed Claydon Cheltenham Limited £20,000 (Dec 2023: £3,253). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Claydon Oakgrove Limited |
| For a period of the year, Claydon Oakgrove Limited was controlled by the directors of Beyond Dental Limited. |
| Management services were sold to Claydon Oakgrove Limited to the value of £33,876 (Dec 2023: £19,656). At the year end £nil (Dec 2023: £nil) was owed for these sales. |
| During the year funds were loaned to Claydon Oakgrove Limited. At the year end Claydon Oakgrove Limited owed Beyond Dental Limited £nil (Dec 2023: £3,948). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Beyond Leamington Limited |
| Beyond Leamington Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited. |
| Management services were sold to Beyond Leamington Limited to the value of £58,234 (Dec 2023: £19,048). At the year end £nil (Dec 2023: £nil) was owed for these sales. |
| During the year funds were loaned to Beyond Leamington Limited. At the year end Beyond Leamington Limited owed Beyond Dental Limited £502,891 (Dec 2023: £482,891). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Beyond Worcester Limited |
| Beyond Worcester Limited is is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited. |
| During the year funds were loaned to Beyond Worcester Limited. At the year end Beyond Worcester |
| Limited owed Beyond Dental Limited £171,232 (Dec 2023: £83,532). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Beyond Skin Aesthetics Limited |
| Beyond Skin Aesthetics Limited is is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited. |
| During the year funds were loaned to Beyond Skin Aesthetics Limited. At the year end Beyond Skin Aesthetics Limited owed Beyond Dental Limited £15,377 (Dec 2023: £83,532). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 DECEMBER 2024 |
| Beyond Solihull Limited |
| Beyond Solihull Limited is is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited. |
| Management services were sold to Beyond Solihull Limited to the value of £51,057 (Dec 2023: £11,988). At the year end £nil (Dec 2023: £nil) was owed for these sales. |
| During the year funds were loaned to Beyond Solihull Limited. At the year end Beyond Solihull Limited owed Beyond Dental Limited £735,738 (April 2023: £505,129). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Beyond Prop Co Limited |
| Beyond Prop Co Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited. |
| During the year funds were loaned to Beyond Prop Co Limited. At the year end Beyond Prop Co Limited owed Beyond Dental Limited £165,611 (Dec 2023: £118,967). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Beyond Oxford Limited |
| Beyond Oxford Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited. |
| Management services were sold to Beyond Oxford Limited to the value of £26,080 (Dec 2023: £nil). At the year end £nil (Dec 2023: £nil) was owed for these sales. |
| During the year funds were loaned to Beyond Oxford Limited. At the year end Beyond Oxford Limited owed Beyond Dental Limited £733,545 (Dec 2023: £266,534). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Beyond Acquisitions Limited |
| Beyond Acquisitions Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited. |
| During the year funds were loaned to Beyond Acquisitions Limited. At the year end Beyond Acquisitions Limited owed Beyond Dental Limited £4,272 (Dec 2023: £4,200). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| McAleer Holdings Limited |
| McAleer Holdings Ltd is controlled by G P McAleer, a director of Beyond Dental Limited. |
| During the year funds were loaned from McAleer Holdings Limited. At the year end Beyond Dental Limited owed McAleer Holdings Limited £49,819 (Dec 2023: £49,819). No interest is being charged on the loan and no set repayment terms have been placed on it. |
| Xandercorp Limited |
| Xandercorp Ltd is controlled by A J Ogden, a director of Beyond Dental Limited. |
| During the year funds were loaned to Xandercorp Limited. At the year end Xandercorp Limited owed Beyond Dental Limited £1,900 (Dec 2023: £500 owed to Xandercorp Ltd). No interest is being charged on the loan and no set repayment terms have been placed on it. |