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REGISTERED NUMBER: 11186216 (England and Wales)















Financial Statements for the Year Ended 31 July 2024

for

Dental Excellence Academy UK Limited

Dental Excellence Academy UK Limited (Registered number: 11186216)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dental Excellence Academy UK Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Dr R Hughes





REGISTERED OFFICE: 116 Duke Street
Liverpool
Merseyside
L1 5JW





REGISTERED NUMBER: 11186216 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Dental Excellence Academy UK Limited (Registered number: 11186216)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £   
CURRENT ASSETS
Debtors 4 280,358 252,858
Cash at bank 668 1,232
281,026 254,090
CREDITORS
Amounts falling due within one year 5 61,594 58,180
NET CURRENT ASSETS 219,432 195,910
TOTAL ASSETS LESS CURRENT
LIABILITIES

219,432

195,910

CREDITORS
Amounts falling due after more than one
year

6

8,333

18,333
NET ASSETS 211,099 177,577

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 210,999 177,477
211,099 177,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 22 July 2025 and were signed by:





Dr R Hughes - Director


Dental Excellence Academy UK Limited (Registered number: 11186216)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Dental Excellence Academy UK 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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of training fees received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised when it is probable that future economic benefits will flow to the entity.

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand) are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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.

3. EMPLOYEES AND DIRECTORS

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

Dental Excellence Academy UK Limited (Registered number: 11186216)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Amounts owed by participating interests 81,700 74,700
Amounts owed by associates 198,658 178,158
280,358 252,858

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 10,000 10,000
Amounts owed to associates 25,567 67
Taxation and social security 26,027 48,113
61,594 58,180

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 8,333 18,333

7. RELATED PARTY DISCLOSURES

Included in debtors is £81,700 (2023: £74,700) due from the parent company and a net amount of £173,091 (2023: £178,091) due from companies which share a director with Dental Excellence Academy UK Limited. All of which are interest free and repayable on demand. Group accounts are not required.