HALF MOON DENTAL CENTRE LIMITED

HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of HALF MOON DENTAL CENTRE LIMITED and state those matters that we have agreed to state to the Board of Directors of HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED . You consider that HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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 24 December 2025 2

HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of HALF MOON DENTAL CENTRE LIMITED and state those matters that we have agreed to state to the Board of Directors of HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED . You consider that HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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
24 December 2025

HALF MOON DENTAL CENTRE LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	0	50,763
Tangible fixed assets	4	2,776,482	2,251,626
		2,776,482	2,302,389
Current assets
Stocks	5	67,977	59,111
Debtors	6	2,205,530	1,848,044
Cash at bank and in hand		71,681	86,631
		2,345,188	1,993,786
Creditors: amount falling due within one year	7	(741,204)	(594,141)
Net current assets		1,603,984	1,399,645

Total assets less current liabilities		4,380,466	3,702,034
Creditors: amount falling due after more than one year	8	(1,081,435)	(735,457)
Provisions for liabilities	9	(155,463)	(149,000)
Net assets		3,143,568	2,817,577

Capital and reserves
Called up share capital	10	2	2
Profit and loss account		3,143,566	2,817,575
Shareholders' funds		3,143,568	2,817,577

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.

Directors' 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 directors acknowledge 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 board of directors on 24 December 2025 and were signed on its behalf by:

-------------------------------
Daniel Hopkins
Director

HALF MOON DENTAL CENTRE LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

HALF MOON DENTAL CENTRE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08394018, registration address 1-3 HALF MOON LANE, LONDON SE24 9JU, London, SE24 9JU.

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:

Land and Buildings	50 Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	10% Reducing Balance

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 21 (2024 : 18).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	1,460,800	1,460,800
Additions	-	-
Disposals	-	-
At 31 March 2025	1,460,800	1,460,800
Amortisation
At 01 April 2024	1,410,037	1,410,037
Charge for year	50,763	50,763
On disposals	-	-
At 31 March 2025	1,460,800	1,460,800
Net book values
At 31 March 2025	-	-
At 31 March 2024	50,763	50,763

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 April 2024	1,737,214	1,346,449	-	167,719	3,251,382
Additions	549,725	50,103	91,750	63,154	754,732
Disposals	-	(11,285)	-	-	(11,285)
At 31 March 2025	2,286,939	1,385,267	91,750	230,873	3,994,829
Depreciation
At 01 April 2024	75,439	885,531	-	38,786	999,756
Charge for year	51,510	124,934	22,938	19,209	218,591
On disposals	-	-	-	-	-
At 31 March 2025	126,949	1,010,465	22,938	57,995	1,218,347
Net book values
Closing balance as at 31 March 2025	2,159,990	374,802	68,812	172,878	2,776,482
Opening balance as at 01 April 2024	1,661,775	460,918	-	128,933	2,251,626

Stocks

	2025 £		2024 £
Stocks	67,977		59,111
	67,977		59,111

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	4,737		4,401
	4,737		4,401

Debtors: amounts falling due after one year

	2025 £	2024 £
Prepayments	12,487	0
Other Debtors	333,457	246,693
Directors' Loan Accounts	1,854,849	1,596,950
	2,200,793	1,843,643

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	157,292	164,423
Bank Loans & Overdrafts (Secured)	164,946	101,800
Bank Loans & Overdrafts	0	3,095
Corporation Tax	286,729	255,003
PAYE & Social Security	13,438	12,401
Accrued Expenses	13,501	12,978
Other Creditors	21,714	19,971
Obligations under HP/Financial Leases	83,584	24,470
	741,204	594,141

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	1,081,435		735,457
	1,081,435		735,457

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	154,123	147,463
Pension Provisions	1,340	1,537
	155,463	149,000

10.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

11.	Loan to Directors At 31st March 2025, the directors owed the company £1,854,849 (2024: £1,596,950).

12.	Ultimate Controlling Party The ultimate controlling parties are Drs D & R Hopkins.

13.	Outstanding Charges As at 31st March 2024, Lloyds Bank plc held charges over the fixed and floating assets of the company and related property.

Registered Number: 08394018
England and Wales
HALF MOON DENTAL CENTRE LIMITED

Unaudited Financial Statements

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