OCCLUDE (UK) LIMITED

OCCLUDE (UK) LIMITED Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of OCCLUDE (UK) LIMITED for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of OCCLUDE (UK) LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of OCCLUDE (UK) LIMITED , as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of OCCLUDE (UK) LIMITED and state those matters that we have agreed to state to the Board of Directors of OCCLUDE (UK) LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OCCLUDE (UK) LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that OCCLUDE (UK) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of OCCLUDE (UK) LIMITED . You consider that OCCLUDE (UK) LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of OCCLUDE (UK) LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... S J Mayled Ltd t/a Stephen Mayled & Associates Suite G2 The Business Centre Cardiff House, Cardiff Road Barry Vale of Glamorgan CF63 2AW 16 December 2025 2

OCCLUDE (UK) LIMITED
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of OCCLUDE (UK) LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of OCCLUDE (UK) LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of OCCLUDE (UK) LIMITED , as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of OCCLUDE (UK) LIMITED and state those matters that we have agreed to state to the Board of Directors of OCCLUDE (UK) LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OCCLUDE (UK) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that OCCLUDE (UK) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of OCCLUDE (UK) LIMITED . You consider that OCCLUDE (UK) LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of OCCLUDE (UK) LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.

....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
16 December 2025

OCCLUDE (UK) LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	21,651	51,204
Tangible fixed assets	4	366,357	405,320
Investments	5	82,500	0
		470,508	456,524
Current assets
Stocks	6	18,588	13,483
Debtors: amounts falling due after one year	7	1,208,664	849,068
Cash at bank and in hand		142,621	708,709
		1,369,873	1,571,260
Creditors: amount falling due within one year		(65,897)	(146,526)
Net current assets		1,303,976	1,424,734

Total assets less current liabilities		1,774,484	1,881,258
Creditors: amount falling due after more than one year		(157,639)	(168,617)
Provisions for liabilities	8	(39,328)	(50,242)
Net assets		1,577,517	1,662,399

Capital and reserves
Called up share capital	9	3	3
Profit and loss account		1,577,514	1,662,396
Shareholders' funds		1,577,517	1,662,399

For the 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 16 December 2025 and were signed by:

-------------------------------
Christopher Leech
Director

OCCLUDE (UK) LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

OCCLUDE (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08714206, registration address 17 Collins Lane, Hursley, Hampshire, SO21 2JX. The trading address of the company is Clear Dentistry, Hoe Road, Bishops Waltham, Hampshire, SO32 1DS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	10% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.

Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 9).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	295,524	295,524
Additions	-	-
Disposals	-	-
At 31 March 2025	295,524	295,524
Amortisation
At 01 April 2024	244,320	244,320
Charge for year	29,553	29,553
On disposals	-	-
At 31 March 2025	273,873	273,873
Net book values
At 31 March 2025	21,651	21,651
At 31 March 2024	51,204	51,204

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 April 2024	206,148	281,074	130,271	50,208	667,701
Additions	-	6,156	-	1,450	7,606
Disposals	-	(1,450)	-	-	(1,450)
At 31 March 2025	206,148	285,780	130,271	51,658	673,857
Depreciation
At 01 April 2024	-	211,738	32,568	18,075	262,381
Charge for year	-	17,334	24,426	3,359	45,119
On disposals	-	-	-	-	-
At 31 March 2025	-	229,072	56,994	21,434	307,500
Net book values
Closing balance as at 31 March 2025	206,148	56,708	73,277	30,224	366,357
Opening balance as at 01 April 2024	206,148	69,336	97,703	32,133	405,320

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	-	-
Additions	82,500	82,500
Disposals	-	-
At 31 March 2025	82,500	82,500

Stocks

	2025 £		2024 £
Stocks	18,588		13,483
	18,588		13,483

Debtors: amounts falling due after one year

	2025 £	2024 £
Other Debtors	938,860	578,860
Directors' Loan Accounts	269,804	270,208
	1,208,664	849,068

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	38,809	49,793
Pension Provisions	519	449
	39,328	50,242

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
1 Class A share of £1.00 each	1	1
1 Class B share of £1.00 each	1	1
1 Class C share of £1.00 each	1	1
	3	3

10.	Ultimate Controlling Party The ultimate controlling party is Sunshine Heat (UK) Ltd

11.	Financial Commitments , guarantees and contingencies Lloyds bank hold 2 charges over the fixed and floating assets of the company.

12.	Directors Loan As at the 31st March 2025 the director owed the company £269,804 (2024: £270,208).

Registered Number: 08714206
England and Wales
OCCLUDE (UK) LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025