Company registration number 07418269 (England and Wales)
HORBURY DENTAL CARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HORBURY DENTAL CARE LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Horbury Dental Care Limited
HORBURY DENTAL CARE LIMITED
Statement of financial position
as at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
488,516
574,712
Tangible assets
4
733,459
795,997
1,221,975
1,370,709
Current assets
Stocks
33,102
32,888
Debtors
5
104,977
108,783
Cash at bank and in hand
844,857
1,007,618
982,936
1,149,289
Creditors: amounts falling due within one year
6
(470,740)
(544,810)
Net current assets
512,196
604,479
Total assets less current liabilities
1,734,171
1,975,188
Creditors: amounts falling due after more than one year
7
(12,500)
(62,500)
Provisions for liabilities
8
(183,365)
(198,097)
Net assets
1,538,306
1,714,591
Capital and reserves
Called up share capital
9
200
200
Profit and loss reserves
1,538,106
1,714,391
Total equity
1,538,306
1,714,591
Horbury Dental Care Limited
HORBURY DENTAL CARE LIMITED
Statement of financial position (CONTINUED)
as at 31 March 2025
- 2 -

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

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 11 August 2025 and are signed on its behalf by:
M V Willings
Director
Company Registration No. 07418269
HORBURY DENTAL CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Horbury Dental Care Limited is a private company limited by shares incorporated in England and Wales. The registered office is Vincent House, Queen Street, Horbury, Wakefield, West Yorkshire, WF4 6LP.

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value of the consideration received fo r services provided in the normal course of business. Turnover is recognised on the provision of the services.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

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

Leasehold land and buildings
Straight line over the life of the lease
Fixtures, fittings & equipment
10% reducing balance basis & 33% straight line basis
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
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.

HORBURY DENTAL CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of the deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is then settled or the asset realised, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period.

1.7
Retirement benefits

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

1.8
Government grants

Government grants are recognised at the fair value of the asset receive d and are recognised over the same period in which related costs are incurred.

2
Employees

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

2025
2024
Number
Number
Total
41
38
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
1,724,000
Amortisation and impairment
At 1 April 2024
1,149,288
Amortisation charged for the year
86,196
At 31 March 2025
1,235,484
Carrying amount
At 31 March 2025
488,516
At 31 March 2024
574,712
HORBURY DENTAL CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Tangible fixed assets
Leasehold land and buildings
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 April 2024
135,733
1,442,250
1,577,983
Additions
-
0
18,369
18,369
At 31 March 2025
135,733
1,460,619
1,596,352
Depreciation and impairment
At 1 April 2024
135,733
646,253
781,986
Depreciation charged in the year
-
0
80,907
80,907
At 31 March 2025
135,733
727,160
862,893
Carrying amount
At 31 March 2025
-
0
733,459
733,459
At 31 March 2024
-
0
795,997
795,997
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by connected company
85,458
90,799
Other debtors
3,506
3,506
Prepayments and accrued income
16,013
14,478
104,977
108,783
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
50,000
50,000
Trade creditors
158,160
174,646
Corporation tax
247,840
146,894
Other taxation and social security
14,740
5,926
Accruals and deferred income
-
0
167,344
470,740
544,810

The obligations under finance leases are secured against the assets to which they relate.

HORBURY DENTAL CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
12,500
62,500
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
183,365
198,097
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
180
180
180
180
B Ordinary shares of £1 each
5
5
5
5
C Ordinary shares of £1 each
5
5
5
5
D Ordinary shares - non voting of £1 each
5
5
5
5
E Ordinary shares - non voting of £1 each
4
4
4
4
F Ordinary shares - non voting of £1 each
1
1
1
1
200
200
200
200
10
Parent company

The ultimate parent company is JHH Holdings Ltd. a company registered in England & Wales and whose registered office is Vincent House, Queen Street, Horbury, Wakefield, WF4 6LP.

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