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REGISTERED NUMBER: 07139233 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

| FOR |

| ASHWELL DENTAL SURGERY LIMITED |

ASHWELL DENTAL SURGERY LIMITED (REGISTERED NUMBER: 07139233) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Abridged Statement of Financial Position | 1 |

| Notes to the Financial Statements | 3 |

ASHWELL DENTAL SURGERY LIMITED (REGISTERED NUMBER: 07139233) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 3 | 5,000 |  | 60,000 |  |

Tangible assets | 4 | 33,403 |  | 42,113 |  |

Investments | 5 | 2 |  | 2 |  |

38,405 |  | 102,115 |  |

CURRENT ASSETS

Debtors | 556,665 |  | 551,207 |  |

Cash at bank and in hand | 32,097 |  | 28,991 |  |

588,762 |  | 580,198 |  |

CREDITORS

Amounts falling due within one year | 165,738 |  | 184,643 |  |

NET CURRENT ASSETS | 423,024 |  | 395,555 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 461,429 |  | 497,670 |  |

CREDITORS

Amounts falling due after more than one year | 449,691 |  | 486,984 |  |

NET ASSETS | 11,738 |  | 10,686 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 200 |  | 200 |  |

Retained earnings | 11,538 |  | 10,486 |  |

SHAREHOLDERS' FUNDS | 11,738 |  | 10,686 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ASHWELL DENTAL SURGERY LIMITED (REGISTERED NUMBER: 07139233) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

31ST MARCH 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th June 2025 and were signed on its behalf by:

D Shah - Director

ASHWELL DENTAL SURGERY LIMITED (REGISTERED NUMBER: 07139233) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | 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.

| Related party exemption

| 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.

| Turnover

| Turnover represents NHS and private dental income.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of fifteen years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 6 ) .

ASHWELL DENTAL SURGERY LIMITED (REGISTERED NUMBER: 07139233) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

3. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 830,000 |  |

| AMORTISATION

| At 1st April 2024 | 770,000 |  |

| Amortisation for year | 55,000 |  |

| At 31st March 2025 | 825,000 |  |

| NET BOOK VALUE

| At 31st March 2025 | 5,000 |  |

| At 31st March 2024 | 60,000 |  |

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2024 | 68,313 |  |

| Additions | 11,040 |  |

| At 31st March 2025 | 79,353 |  |

| DEPRECIATION

| At 1st April 2024 | 26,200 |  |

| Charge for year | 19,750 |  |

| At 31st March 2025 | 45,950 |  |

| NET BOOK VALUE

| At 31st March 2025 | 33,403 |  |

| At 31st March 2024 | 42,113 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 2 |  |

| NET BOOK VALUE

| At 31st March 2025 | 2 |  |

| At 31st March 2024 | 2 |  |

ASHWELL DENTAL SURGERY LIMITED (REGISTERED NUMBER: 07139233) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

6. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 491,691 |  | 528,984 |  |

| The bank loan is secured via a fixed and floating charge on the assets of the group.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary A | 100 | 100 |  | 100 |  |

| 100 | Ordinary B | 100 | 100 |  | 100 |  |

200 |  | 200 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling parties are Mr D Shah and Dr B Shah.

| Dental Surgery Group Limited is regarded by the directors as being the company's ultimate parent company.