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REGISTERED NUMBER: 09084173 (England and Wales)












DENTUS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






DENTUS LTD (REGISTERED NUMBER: 09084173)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENTUS LTD

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTOR: Dr K Kothand





REGISTERED OFFICE: 14 Lockyer Street
The Hoe
PLYMOUTH
Devon
PL1 2QJ





REGISTERED NUMBER: 09084173 (England and Wales)





ACCOUNTANTS: Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT

DENTUS LTD (REGISTERED NUMBER: 09084173)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 173,034 177,147
Investments 5 392,387 392,387
565,421 569,534

CURRENT ASSETS
Debtors 6 62,191 29,248
Cash at bank 870 427
63,061 29,675
CREDITORS
Amounts falling due within one year 7 (258,571 ) (212,162 )
NET CURRENT LIABILITIES (195,510 ) (182,487 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

369,911

387,047

CREDITORS
Amounts falling due after more than one year 8 (364,219 ) (386,428 )
NET ASSETS 5,692 619

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 11 5,691 618
SHAREHOLDERS' FUNDS 5,692 619

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

DENTUS LTD (REGISTERED NUMBER: 09084173)

BALANCE SHEET - continued
31 March 2025


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 5 August 2025 and were signed by:





Dr K Kothand - Director


DENTUS LTD (REGISTERED NUMBER: 09084173)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Dentus Ltd 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 dividend income from subsidiary undertakings.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 (2024 - NIL).

DENTUS LTD (REGISTERED NUMBER: 09084173)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 April 2024
and 31 March 2025 205,627
DEPRECIATION
At 1 April 2024 28,480
Charge for year 4,113
At 31 March 2025 32,593
NET BOOK VALUE
At 31 March 2025 173,034
At 31 March 2024 177,147

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 April 2024
and 31 March 2025 392,387
NET BOOK VALUE
At 31 March 2025 392,387
At 31 March 2024 392,387

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Clark House Dental Surgeries Ltd
Registered office: 14 Lockyer Street, The Hoe, Plymouth, Devon, PL1 2QJ
Nature of business: Dental practice activities
%
Class of shares: holding
Ordinary 100.00
2025 2024
£    £   
Aggregate capital and reserves 25,545 17,952
Profit for the year 187,593 217,795

DENTUS LTD (REGISTERED NUMBER: 09084173)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 927 526
Directors' current accounts 61,264 28,722
62,191 29,248

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) 21,739 17,908
Accrued expenses 1,200 1,198
Clark House Dental Limited 235,632 193,056
258,571 212,162

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans (see note 9) 364,219 386,428

Amounts falling due in more than five years:

Repayable by instalments
Bank loan 3- more than 5 years 260,941 301,353

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank loan 3 21,739 17,908

Amounts falling due between one and two years:
Bank loan 3 - 1-2 years 23,261 19,161

Amounts falling due between two and five years:
Bank loan 3 - 2-5 years 80,017 65,914

Amounts falling due in more than five years:

DENTUS LTD (REGISTERED NUMBER: 09084173)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

9. LOANS - continued
2025 2024
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loan 3- more than 5 years 260,941 301,353

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 385,958 404,336

The bank loans are secured by a fixed and floating charge over the assets of the company.

11. RESERVES
Retained
earnings
£   

At 1 April 2024 618
Profit for the year 145,073
Dividends (140,000 )
At 31 March 2025 5,691

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Dr K Kothand
Balance outstanding at start of year 28,722 18,218
Amounts advanced 172,542 190,504
Amounts repaid (140,000 ) (180,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 61,264 28,722