Company registration number 02518479 (England and Wales)
DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
COMPANY INFORMATION
Directors
A Keller
N Keller
Secretary
N Keller
Company number
02518479
Registered office
5 Technology Park
Colindeep Lane
London
United Kingdom
NW9 6BX
Accountants
Grunberg & Co Limited
5 Technology Park
Colindeep Lane
Colindale
London
United Kingdom
NW9 6BX
DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7
DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
131,157
137,559
Current assets
Stocks
307,102
274,307
Debtors
4
1,341,192
844,208
Cash at bank and in hand
281,492
265,207
1,929,786
1,383,722
Creditors: amounts falling due within one year
5
(1,040,799)
(938,494)
Net current assets
888,987
445,228
Total assets less current liabilities
1,020,144
582,787
Creditors: amounts falling due after more than one year
6
(91,224)
(107,902)
Provisions for liabilities
(34,390)
(34,390)
Net assets
894,530
440,495
Capital and reserves
Called up share capital
500
500
Profit and loss reserves
894,030
439,995
Total equity
894,530
440,495
DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial year ended 31 December 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 July 2025 and are signed on its behalf by:
A Keller
Director
Company registration number 02518479 (England and Wales)
DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Dent.O.Care Professional Limited (previously known as Dent.O.Care Limited) is a private company limited by shares incorporated in England and Wales. The registered office is 5 Technology Park, Colindeep Lane, London, United Kingdom, NW9 6BX.

1.1
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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents net invoiced sales of goods, excluding value added tax. Turnover is recognised at point of sales.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
33% on cost
Motor vehicles
25% on reducing balance
1.4
Stocks

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

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

1.6
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial asset and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

 

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment.If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities 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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
24
22
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2024
6,970
24,868
33,997
150,230
216,065
Additions
-
0
-
0
5,625
43,208
48,833
Disposals
-
0
-
0
-
0
(31,230)
(31,230)
At 31 December 2024
6,970
24,868
39,622
162,208
233,668
Depreciation and impairment
At 1 January 2024
6,774
21,551
22,643
27,538
78,506
Depreciation charged in the year
131
534
7,544
39,616
47,825
Eliminated in respect of disposals
-
0
-
0
-
0
(23,820)
(23,820)
At 31 December 2024
6,905
22,085
30,187
43,334
102,511
Carrying amount
At 31 December 2024
65
2,783
9,435
118,874
131,157
At 31 December 2023
196
3,317
11,354
122,692
137,559
DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
640,154
608,208
Other debtors
692,179
236,000
Prepayments and accrued income
8,859
-
0
1,341,192
844,208
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
4,783
10,867
Obligations under finance leases
7
17,979
17,978
Other borrowings
-
0
7,211
Trade creditors
532,050
326,795
Amounts owed to group undertakings
318,927
450,855
Corporation tax
46,480
23,214
Other taxation and social security
110,031
89,706
Other creditors
5,299
5,242
Accruals and deferred income
5,250
6,626
1,040,799
938,494

The bank loan is a Bounce Back Loan and is covered by a Government guarantee.

6
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans and overdrafts
21,522
20,220
Obligations under finance leases
7
69,702
87,682
91,224
107,902

Other loans amounting to £Nil (2023: £7,211) represents a loan to the company by the Dent.O.Care Limited pension scheme in which the directors are members.

 

Interest was chargeable on the loans at the rate of 4.5% per annum. The loan was rapid in full during the year.

DENT.O.CARE PROFESSIONAL LIMITED (PREVIOUSLY KNOWN AS DENT.O.CARE LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
7
Finance lease obligations
2024
2023
Future minimum lease payments due under finance leases:
£
£
Within one year
17,978
17,978
In two to five years
72,066
90,044
90,044
108,022
Less: future finance charges
(2,363)
(2,362)
87,681
105,660
8
Related party transactions

Included in other debtors are amounts due from related undertakings that relate to entities in which the directors have a material interest and control. These amounts are interest free and repayable on demand.

 

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

 

 

 

 

 

 

 

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