Company No: 09538803 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Miss L Malas
	Dr M A E K Malas
	Y Malas
	Mrs A Ramadan

REGISTERED OFFICE	32a Warrior Square
	St Leonards On Sea
	TN37 6BS
	United Kingdom

COMPANY NUMBER

09538803 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	500		2,500
Tangible assets	4	49,412		53,187
		49,912		55,687
Current assets
Stocks		757		763
Debtors
- due within one year	5	19,698		12,146
- due after more than one year	5	157,834		164,962
Cash at bank and in hand		97,784		50,978
		276,073		228,849
Creditors: amounts falling due within one year	6	( 89,263)		( 55,117)
Net current assets		186,810		173,732
Total assets less current liabilities		236,722		229,419
Provision for liabilities	7	( 12,353)		( 13,297)
Net assets		224,369		216,122
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		224,269		216,022
Total shareholders' funds		224,369		216,122

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of WARRIOR SQUARE DENTAL PRACTICE LTD (registered number: 09538803) were approved and authorised for issue by the Board of Directors on 23 December 2025. They were signed on its behalf by:

Dr M A E K Malas Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

WARRIOR SQUARE DENTAL PRACTICE LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 32a Warrior Square, St Leonards On Sea, TN37 6BS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover relates to the provision of dental services and reflects services provided in the period.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	25 % reducing balance
Plant and machinery	25 % reducing balance
Fixtures and fittings	25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	20,000		20,000
At 31 March 2025	20,000		20,000
Accumulated amortisation
At 01 April 2024	17,500		17,500
Charge for the financial year	2,000		2,000
At 31 March 2025	19,500		19,500
Net book value
At 31 March 2025	500		500
At 31 March 2024	2,500		2,500

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 April 2024	5,608		175,858		1,086		182,552
Additions	0		10,004		0		10,004
At 31 March 2025	5,608		185,862		1,086		192,556
Accumulated depreciation
At 01 April 2024	4,092		124,553		720		129,365
Charge for the financial year	380		13,307		92		13,779
At 31 March 2025	4,472		137,860		812		143,144
Net book value
At 31 March 2025	1,136		48,002		274		49,412
At 31 March 2024	1,516		51,305		366		53,187

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	1,484		2,624
Prepayments and accrued income	11,632		3,544
Other debtors	6,582		5,978
	19,698		12,146
Debtors: amounts falling due after more than one year
Other debtors	157,834		164,962

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	8,491		11,550
Amounts owed to directors	21,050		2,091
Accruals	2,950		2,800
Corporation tax	44,681		34,787
Other taxation and social security	2,042		( 3,995)
Other creditors	10,049		7,884
	89,263		55,117

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 13,297)		( 12,152)
Credited/(charged) to the Statement of Income and Retained Earnings	944		( 1,145)
At the end of financial year	( 12,353)		( 13,297)

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

9. Related party transactions

Included within other debtors in note 5 is an amount of £164,416 (2024: £170,940) in relation to a loan to Macaw Homes Ltd, a company under the control of the directors. During the year the company charged interest of £1,574 (2024 : £1,639) on the loan.