Company registration number 10983227 (England and Wales)
@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
632,603
341,524
Current assets
Stocks
120,382
33,057
Debtors
5
365,131
233,821
Cash at bank and in hand
207,141
43,690
692,654
310,568
Creditors: amounts falling due within one year
6
(508,994)
(442,527)
Net current assets/(liabilities)
183,660
(131,959)
Total assets less current liabilities
816,263
209,565
Creditors: amounts falling due after more than one year
7
(339,124)
(297,905)
Net assets/(liabilities)
477,139
(88,340)
Capital and reserves
Called up share capital
8
4
4
Share premium account
985,300
-
0
Profit and loss reserves
(508,165)
(88,344)
Total equity
477,139
(88,340)
@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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.

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 4 November 2025 and are signed on its behalf by:
Mr J Marney
Director
Company registration number 10983227 (England and Wales)
@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

@homedental Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wessex House, Teign Road, Newton Abbot, Devon, TQ12 4AA.

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 £1.

1.2
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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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:

Leasehold land and buildings
On a straight-line basis over the life of the lease
Fixtures and fittings
20% per annum on a straight-line basis
Computer equipment
25% per annum on a straight-line basis
Motor vehicles
20% per annum on a straight-line basis
Dental equipment
20% per annum on a straight-line basis

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.

1.4
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.

1.5
Taxation

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

@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
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.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

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

1.8
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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 lease s asset are consumed.

@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

NHS Contract Overperformance

The company's domiciliary contract with the NHS provides for a discretionary premium of up to 10% of the contract value, should the course of treatment delivered exceed the contracted amount. The determination of the amount receivable at each accounting date requires estimation based upon the courses of treatment delivered during the year. The actual amount receivable is not generally known with certainty until after the financial statements have been approved.

At 31 March 2025 the amount of accrued income in respect of the above was £45,619 (2024: £59,886).

3
Employees

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

2025
2024
Number
Number
Total
49
27
@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Dental equipment
Total
£
£
£
£
Cost
At 1 April 2024
100,175
340,234
151,528
591,937
Additions
35,451
292,959
157,798
486,208
At 31 March 2025
135,626
633,193
309,326
1,078,145
Depreciation and impairment
At 1 April 2024
14,311
145,233
90,869
250,413
Depreciation charged in the year
19,828
121,406
53,895
195,129
At 31 March 2025
34,139
266,639
144,764
445,542
Carrying amount
At 31 March 2025
101,487
366,554
164,562
632,603
At 31 March 2024
85,864
195,001
60,659
341,524
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
233,746
171,301
Other debtors
13,215
233
Prepayments and accrued income
118,170
62,287
365,131
233,821

Amounts receivable from the NHS settled soon after the year end, previously recognised as a bank receipt at the year end, have now been included in Trade debtors in order to give a better indication of the true liquidity position. An amount of £159,195 has been reclassified for the year ended 31 March 2024 and the comparatives restated accordingly.

@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,630
4,750
Obligations under finance leases
121,234
62,359
Trade creditors
98,473
138,005
Taxation and social security
47,234
43,516
Deferred income
31,623
37,786
Other creditors
99,491
156,000
Accruals
105,309
111
508,994
442,527

The bank loan is secured by a fixed and floating charge over the company's assets.

Obligations under finance leases and hire purchase contracts are secured upon the assets acquired.

Other creditors includes £92,546 (2024: £156,000) owed to a director which is unsecured, interest free and repayable within one year.

7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
24,349
31,140
Obligations under finance leases
314,775
161,889
Other borrowings
-
0
104,876
339,124
297,905

The bank loan is secured by a fixed and floating charge over the company's assets.

Obligations under finance leases and hire purchase contracts are secured upon the assets acquired.

Other borrowings at 31 March 2024 represent a director's loan account which is unsecured, interest free and repayable within 2-5 years.

8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of 0.001p each
468,024
2
4
2
A Ordinary of £1 each
0
1
-
0
1
B Ordinary of £1 each
0
1
-
0
1
468,024
4
4
4
@HOMEDENTAL LIMITED
TRADING AS AT HOME DENTAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8
Called up share capital
(Continued)
- 8 -

During the year:

- The '£1 A Ordinary shares' and '£1 B Ordinary shares' were reclassified as '£1 Ordinary shares.'

- 4 x £1 Ordinary shares were subdivided into 400,000 x 0.001p Ordinary shares.

- 68,024 Ordinary shares of 0.001p each were issued fully paid for cash at a premium of £14.4846 per share.

All ordinary shares rank equally with regard to rights to dividends, votes and entitlement to the company's residual assets on a winding up.

9
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
213,990
216,497
10
Ultimate controlling party

The ultimate controlling party is Mr J Marney, the majority shareholder.

2025-03-31 2024-04-01 false false false 04 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr J Marney Mr J D Sutton 10983227 2024-04-01 2025-03-31 10983227 2025-03-31 10983227 2024-03-31 10983227 core:LandBuildings 2025-03-31 10983227 core:OtherPropertyPlantEquipment 2025-03-31 10983227 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-03-31 10983227 core:LandBuildings 2024-03-31 10983227 core:OtherPropertyPlantEquipment 2024-03-31 10983227 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 10983227 core:ShareCapital 2025-03-31 10983227 core:ShareCapital 2024-03-31 10983227 core:SharePremium 2025-03-31 10983227 core:SharePremium 2024-03-31 10983227 core:RetainedEarningsAccumulatedLosses 2025-03-31 10983227 core:RetainedEarningsAccumulatedLosses 2024-03-31 10983227 core:ShareCapitalOrdinaryShareClass1 2025-03-31 10983227 core:ShareCapitalOrdinaryShareClass1 2024-03-31 10983227 core:ShareCapitalOrdinaryShareClass2 2025-03-31 10983227 core:ShareCapitalOrdinaryShareClass2 2024-03-31 10983227 core:ShareCapitalOrdinaryShareClass3 2025-03-31 10983227 core:ShareCapitalOrdinaryShareClass3 2024-03-31 10983227 core:ShareCapitalOrdinaryShares 2025-03-31 10983227 core:ShareCapitalOrdinaryShares 2024-03-31 10983227 bus:Director1 2024-04-01 2025-03-31 10983227 core:LandBuildings core:LongLeaseholdAssets 2024-04-01 2025-03-31 10983227 core:FurnitureFittings 2024-04-01 2025-03-31 10983227 core:ComputerEquipment 2024-04-01 2025-03-31 10983227 core:MotorVehicles 2024-04-01 2025-03-31 10983227 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-01 2025-03-31 10983227 2023-04-01 2024-03-31 10983227 core:LandBuildings 2024-03-31 10983227 core:OtherPropertyPlantEquipment 2024-03-31 10983227 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-03-31 10983227 2024-03-31 10983227 core:LandBuildings 2024-04-01 2025-03-31 10983227 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 10983227 core:CurrentFinancialInstruments 2025-03-31 10983227 core:CurrentFinancialInstruments 2024-03-31 10983227 core:Non-currentFinancialInstruments 2025-03-31 10983227 core:Non-currentFinancialInstruments 2024-03-31 10983227 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 10983227 bus:OrdinaryShareClass2 2024-04-01 2025-03-31 10983227 bus:OrdinaryShareClass3 2024-04-01 2025-03-31 10983227 bus:OrdinaryShareClass1 2025-03-31 10983227 bus:OrdinaryShareClass1 2024-03-31 10983227 bus:OrdinaryShareClass2 2025-03-31 10983227 bus:OrdinaryShareClass2 2024-03-31 10983227 bus:OrdinaryShareClass3 2025-03-31 10983227 bus:OrdinaryShareClass3 2024-03-31 10983227 bus:AllOrdinaryShares 2025-03-31 10983227 bus:AllOrdinaryShares 2024-03-31 10983227 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10983227 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10983227 bus:FRS102 2024-04-01 2025-03-31 10983227 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 10983227 bus:Director2 2024-04-01 2025-03-31 10983227 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP