Company registration number 14115140 (England and Wales)
DENTAQUEST LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
DENTAQUEST LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
DENTAQUEST LTD
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
442,764
508,913
Current assets
Stocks
16,950
4,680
Debtors
4
339,916
34,493
Cash at bank and in hand
7,578
2,394
364,444
41,567
Creditors: amounts falling due within one year
5
(509,858)
(292,522)
Net current liabilities
(145,414)
(250,955)
Total assets less current liabilities
297,350
257,958
Creditors: amounts falling due after more than one year
6
(327,900)
(355,368)
Net liabilities
(30,550)
(97,410)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(30,650)
(97,510)
Total equity
(30,550)
(97,410)
DENTAQUEST LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

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

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.

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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 November 2025 and are signed on its behalf by:
Dr M F Abdelaziz
Director
Company registration number 14115140 (England and Wales)
DENTAQUEST LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Dentaquest Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 62 Beach Road, Weston-Super-Mare, Somerset, BS23 4BE.

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
Going concern

These financial statements are prepared on the going concern basis. The directors have reasonable expectations that the company will continue in operational existence for the foreseeable future. The company meets its day-to-day financial commitments through the continued financial support of the directors and connected companies.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

1.4
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
15% on cost
Fixtures and fittings
5% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

DENTAQUEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
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.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8
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 profit and loss account 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 profit and loss account, 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.

1.9
Retirement benefits

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

DENTAQUEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
9
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
540,212
Additions
19,572
Disposals
(20,254)
At 31 May 2025
539,530
Depreciation and impairment
At 1 June 2024
31,299
Depreciation charged in the year
66,094
Eliminated in respect of disposals
(627)
At 31 May 2025
96,766
Carrying amount
At 31 May 2025
442,764
At 31 May 2024
508,913
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
293,780
-
0
Other debtors
35,920
1,990
329,700
1,990
DENTAQUEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
4
Debtors
(Continued)
- 6 -
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
10,216
32,503
Total debtors
339,916
34,493
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
8,136
-
0
Other creditors
501,722
292,522
509,858
292,522

Included within other creditors are balances totalling £102,468 (202 4 - £93,423) relating to amounts owed under hire purchase contracts. Hire purchase contracts are secured over assets of the company.

Other creditors include a balance of £Nil (202 4 - £18,900) owed to directors and participators.

Outstanding balances are unsecured, interest free and deemed repayable on demand

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
327,900
355,368

Included within other creditors are balances totalling £252,899 (202 4 - £355,368) relating to amounts owed under hire purchase contracts. Hire purchase contracts are secured over assets of the company.

7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
88,400
41,600
DENTAQUEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Connected companies

During the period the company provided loans to three companies with a director in common. At the period end date the balances owed by the connected companies totalled £293,780 (2024 - £Nil). Outstanding balances are unsecured, interest free and deemed repayable on demand.

During the period the company extended a loan from a company with a director in common. At the period end date the balance owed to the connected company totalled £378,266 (2024 - £190,409). Outstanding balances are unsecured, interest free and deemed repayable on demand.

9
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
1 Director
2.25
-
98,300
570
(62,950)
35,920
-
98,300
570
(62,950)
35,920

Advances made to directors were unsecured, interest bearing and repayable upon demand.

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