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GREENSIDE DENTAL CARE LIMITED

Registered Number
08714299
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

GREENSIDE DENTAL CARE LIMITED
Company Information
for the period from 1 October 2023 to 31 March 2025

Directors | KIVALU, Katherine Margaret
| WOODS, Christopher

Company Secretary | WOODS, Katie, Dr.

Registered Address | 1-3 Mortimer Street
| Cleckheaton
| BD19 5AR

Registered Number | 08714299 (England and Wales)

GREENSIDE DENTAL CARE LIMITED
Statement of Financial Position
31 March 2025

| Notes | 31 Mar 2025 |  | 30 Sep 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 164,160 |  |  |  | 164,160
Tangible assets | 4 |  |  | 84,089 |  |  |  | 83,179
|  |  |  | 248,249 |  |  |  | 247,339
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 17,500 |  |  |  | 10,000 |  |
Debtors |  | 26,763 |  |  |  | 32,531 |  |
Cash at bank and on hand |  | - |  |  |  | 14,758 |  |
|  | 44,263 |  |  |  | 57,289 |  |
Creditors amounts falling due within one year | 6 | (148,516) |  |  |  | (111,539) |  |
Net current assets (liabilities) |  |  |  | (104,253) |  |  |  | (54,250)
Total assets less current liabilities |  |  |  | 143,996 |  |  |  | 193,089
Creditors amounts falling due after one year | 7 |  |  | (31,059) |  |  |  | (18,443)
Provisions for liabilities | 8 |  |  | (15,977) |  |  |  | (13,251)
Net assets |  |  |  | 96,960 |  |  |  | 161,395
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 96,960 |  |  |  | 161,395
Shareholders' funds |  |  |  | 96,960 |  |  |  | 161,395

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2025, and are signed on its behalf by:
WOODS, Christopher Director Registered Company No. 08714299

GREENSIDE DENTAL CARE LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Revenue from sale of goods
--- | ---
| The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

| Current taxation
--- | ---
| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

| Financial instruments
--- | ---
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2023
| Average number of employees during the year | 11 |  | 8

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 23 | 608,000 |  | 608,000
| At 31 March 25 | 608,000 |  | 608,000
| Amortisation and impairment
| At 01 October 23 | 443,840 |  | 443,840
| At 31 March 25 | 443,840 |  | 443,840
| Net book value
| At 31 March 25 | 164,160 |  | 164,160
| At 30 September 23 | 164,160 |  | 164,160

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 October 23 | 13,435 |  | 176,652 |  | 14,188 |  | 28,599 |  | 232,874
| Additions | - |  | 16,910 |  | 4,025 |  | 4,504 |  | 25,439
| At 31 March 25 | 13,435 |  | 193,562 |  | 18,213 |  | 33,103 |  | 258,313
| Depreciation and impairment
| At 01 October 23 | - |  | 115,734 |  | 8,668 |  | 25,293 |  | 149,695
| Charge for year | - |  | 17,512 |  | 2,148 |  | 4,869 |  | 24,529
| At 31 March 25 | - |  | 133,246 |  | 10,816 |  | 30,162 |  | 174,224
| Net book value
| At 31 March 25 | 13,435 |  | 60,316 |  | 7,397 |  | 2,941 |  | 84,089
| At 30 September 23 | 13,435 |  | 60,918 |  | 5,520 |  | 3,306 |  | 83,179

5. | Stocks
--- | ---

|  | 2025 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 17,500 |  | 10,000
| Total | 17,500 |  | 10,000

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 39,487 |  | 42,778
| Bank borrowings and overdrafts | 30,893 |  | 10,147
| Taxation and social security | 71,536 |  | 46,313
| Finance lease and HP contracts | - |  | 1,992
| Accrued liabilities and deferred income | 6,600 |  | 10,309
| Total | 148,516 |  | 111,539

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 31,059 |  | 18,443
| Total | 31,059 |  | 18,443

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 15,977 |  | 13,251
| Total | 15,977 |  | 13,251

9. | Related party transactions
--- | ---
| The director operates a directors loan account with the company. At 31 March 2025 the company owed the director £90 (2023: £333). Interest was charged on this loan and it is repayable upon demand.