ACCOUNTS - Final Accounts preparation

Registered number: 07027405

DHS Dental Practices Limited

Financial statements

Information for filing with the registrar

31 March 2025


DHS Dental Practices Limited

Balance sheet

At 31 March 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,400		1,686
			1,400		1,686
Current assets
Debtors	5	25,367		45,687
Cash at bank and in hand		11,969		12,353
		37,336		58,040
Creditors: amounts falling due within one year	6	(94,690)		(106,116)
Net current liabilities			(57,354)		(48,076)
Total assets less current liabilities			(55,954)		(46,390)
Provisions for liabilities
Deferred tax			(338)		(413)
Net liabilities			(56,292)		(46,803)

Capital and reserves
Called up share capital	300	300
Profit and loss account	(56,592)	(47,103)
Shareholders' deficit	(56,292)	(46,803)


DHS Dental Practices Limited

Balance sheet (continued)

At 31 March 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 December 2025.

A Hussain

Director

Company registered number: 07027405
The notes on pages 3 to 6 form part of these financial statements.


DHS Dental Practices Limited

Notes to the financial statements

Year ended 31 March 2025

1.	General information

DHS Dental Practices Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England & Wales. The address of the registered office is The Phoenix Centre, 1 Church St, Heywood, Lancashire, OL10 1LR.

2.Accounting policies

2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic
of Ireland' (FRS 102) and the Companies Act 2006.

2.2

Going concern

The director believes that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.

2.3

Revenue

The turnover shown in the profit and loss account represents NHS contract income, private fees and product income receivable during the period.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Plant and machinery	-	25%	reducing balance
				Fixtures and fittings	-	15%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to


DHS Dental Practices Limited

Notes to the financial statements

Year ended 31 March 2025

2.Accounting policies (continued)

2.5

Financial instruments (continued)

settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including directors, during the year was 6 (2024: 6).


DHS Dental Practices Limited

Notes to the financial statements

Year ended 31 March 2025

4.	Tangible fixed assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
At 1 April 2024	33,867	-	33,867
Additions	-	155	155
At 31 March 2025	33,867	155	34,022
Depreciation
At 1 April 2024	32,181	-	32,181
Charge for the year	422	19	441
At 31 March 2025	32,603	19	32,622
Net book value
At 31 March 2025	1,264	136	1,400
At 31 March 2024	1,686	-	1,686

Debtors

					2025	2024
					£	£


Trade debtors	25,165	24,438
Called up share capital not paid	-	200
Prepayments and accrued income	202	-
Tax recoverable	-	21,049
	25,367	45,687


DHS Dental Practices Limited

Notes to the financial statements

Year ended 31 March 2025

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	39,747	37,778
Corporation tax	8,835	11,698
Other taxation and social security	4,492	3,144
Other creditors	37,616	49,572
Accruals and deferred income	4,000	3,924
	94,690	106,116