Dental Design Holdings Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 14303553

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,152,489		1,167,823
Tangible Assets	5		43,407		51,743
Investments	6		230,005		230,005

			1,425,901		1,449,571
CURRENT ASSETS
Stocks	7	1,344		2,752
Debtors	8	160,254		92,285
Cash at bank and in hand		53,467		59,628

		215,065		154,665
Creditors: Amounts Falling Due Within One Year	9	(1,986,421 )		(1,915,004 )

NET CURRENT ASSETS (LIABILITIES)			(1,771,356 )		(1,760,339 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(345,455 )		(310,768 )

Creditors: Amounts Falling Due After More Than One Year	10		(300,000 )		(300,000 )

NET LIABILITIES			(645,455 )		(610,768 )

CAPITAL AND RESERVES
Called up share capital	11		2		2
Income Statement			(645,457 )		(610,770 )

SHAREHOLDERS' FUNDS			(645,455)		(610,768)

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Dental Design Holdings Ltd

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Dr Larry Levin Director	Dr Jeffrey Sherer Director
03/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dental Design Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14303553 . The registered office is Oak House , Reeds Crescent, Watford, WD24 4QP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

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

Rendering of services

Turnover 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	7.5%
Computer Equipment	33%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	1,188,403

As at 31 March 2025	1,188,403

...CONTINUED

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Dental Design Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Amortisation
As at 1 April 2024	20,580
Provided during the period	15,334

As at 31 March 2025	35,914

Net Book Value
As at 31 March 2025	1,152,489

As at 1 April 2024	1,167,823

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	62,646	3,053	65,699
Additions	5,183	858	6,041

As at 31 March 2025	67,829	3,911	71,740

Depreciation
As at 1 April 2024	12,953	1,003	13,956
Provided during the period	12,845	1,532	14,377

As at 31 March 2025	25,798	2,535	28,333

Net Book Value
As at 31 March 2025	42,031	1,376	43,407

As at 1 April 2024	49,693	2,050	51,743

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2024	230,005

As at 31 March 2025	230,005

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	230,005

As at 1 April 2024	230,005

7. Stocks

	2025	2024
	£	£
Stock	1,344	2,752

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Dental Design Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,684	1,501
Prepayments and accrued income	53,836	51,419
Other debtors	62,635	24,818
Directors' loan accounts	35,099	14,547

	160,254	92,285

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	62,833	50,530
Other taxes and social security	18,122	4,616
Net wages	5,803	5,657
Other creditors	809,910	839,771
Intercompany	1,077,300	1,004,413
Accruals and deferred income	12,453	10,017

	1,986,421	1,915,004

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	300,000	300,000

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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