REGISTERED NUMBER: 05469727 (England and Wales)

Audited Financial Statements

for the Year Ended

31 March 2025

for

Dentek Oral Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Lombardi

C Sacco

REGISTERED OFFICE:

Clockhouse Court

5-7 London Road

St Albans

Hertfordshire

AL1 1LA

REGISTERED NUMBER:

05469727 (England and Wales)

AUDITORS:

DJH Audit Limited

Statutory Auditors

Church Court

Stourbridge Road

Halesowen

West Midlands

B63 3TT

FIXED ASSETS

Investments

4

21,292

21,292

CURRENT ASSETS

Stocks

1,000,189

695,976

Debtors

5

2,451,006

2,000,056

Cash at bank

407,253

719,899

3,858,448

3,415,931

CREDITORS

Amounts falling due within one year

6

399,120

568,208

NET CURRENT ASSETS

3,459,328

2,847,723

TOTAL ASSETS LESS CURRENT LIABILITIES

3,480,620

2,869,015

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Share premium

35,040

35,040

Retained earnings

3,425,580

2,813,975

SHAREHOLDERS' FUNDS

3,480,620

2,869,015

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

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 18 November 2025 and were signed on its behalf by:

C Sacco - Director

1.	STATUTORY INFORMATION

Dentek Oral Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Preparation of consolidated financial statements

The financial statements contain information about Dentek Oral Care Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Prestige Consumer Healthcare Inc., 660 White Plains Road 250, Tarrytown, New York 10591 USA.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has been transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

21,292

NET BOOK VALUE

At 31 March 2025

21,292

At 31 March 2024

21,292

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,073,750

1,064,915

Amounts owed by group undertakings

1,377,256

935,141

2,451,006

2,000,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

207,383

366,835

Tax

-

527

Social security and other taxes

170,737

152,814

Accrued expenses

21,000

48,032

399,120

568,208

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Howell FCA (Senior Statutory Auditor)

for and on behalf of DJH Audit Limited

8.	ULTIMATE CONTROLLING PARTY

Dentek Oral Care Limited is a wholly owned subsidiary of Dentek Oral Care Inc, a company incorporated in the United States of America.

The ultimate parent company is Prestige Consumer Healthcare Inc. a company incorporated in the United States of America. Group accounts may be obtained from Prestige Consumer Healthcare Inc at 660 White Plains Road 250, Tarrytown, New York 10591 USA.