BEACONDENT LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07465951

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		330,809		142,924

			330,809		142,924
CURRENT ASSETS
Debtors	5	7,439,249		5,355,070
Cash at bank and in hand		208,408		758,467

		7,647,657		6,113,537
Creditors: Amounts Falling Due Within One Year	6	(6,926,950 )		(5,091,307 )

NET CURRENT ASSETS (LIABILITIES)			720,707		1,022,230

TOTAL ASSETS LESS CURRENT LIABILITIES			1,051,516		1,165,154

Creditors: Amounts Falling Due After More Than One Year	7		(100,000 )		(100,000 )

PROVISIONS FOR LIABILITIES
Provisions For Charges	8		(390,306 )		(491,862 )

NET ASSETS			561,210		573,292

CAPITAL AND RESERVES
Called up share capital	9		1		1
Other reserves			50,000		50,000
Profit and Loss Account			511,209		523,291

SHAREHOLDERS' FUNDS			561,210		573,292

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BEACONDENT LIMITED

Balance Sheet (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 Profit and Loss Account.

On behalf of the board

Mr Oluwole Adeloye

Director

15/12/2025

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

1. General Information

BEACONDENT LIMITED Registered number 07465951 is a limited by shares company incorporated in England & Wales. The Registered Office is 5 Hayfield Road, Orpington, BR5 2DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The company is a wholly owned subsidiary of Beacondent Holdings Limited and it is included in the consolidated financial statements of that holding company

The company is exempt by virtue of section 400 of the Companies act 2006 from the requirement to prepare group financial statements. These financial statements present information about the company as an individual undertaking and not about its group

The company has taken advantage of the special provision applicable to companies subject to small company regime and in accordance with the Financial Reporting Standard for Smaller entities (effective 2008). The company is also exempt under the terms of paragraph 3(c) FRS 8 “Related Party Disclosure” from disclosing related party transactions with entities that are part of the Beacondent Holdings Ltd group of companies.

A summary of the more important accounting policies, which have been consistently applied are set out below

2.2. Turnover

Turnover comprises the invoiced value of dental care services and dental hygiene products supplied by the company to NHS and Private clients.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	15% straight line basis
Leasehold	15% straight line basis
Plant & Machinery	25% straight line basis
Fixtures & Fittings	15% straight line basis
Computer Equipment	25% straight line basis

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 36 (2024: 35)

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BEACONDENT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	26,750	-	486,471	200,244
Additions	47,038	166,772	27,450	11,343

As at 31 March 2025	73,788	166,772	513,921	211,587

Depreciation
As at 1 April 2024	4,013	-	445,777	120,751
Provided during the period	7,806	27,676	17,036	13,626

As at 31 March 2025	11,819	27,676	462,813	134,377

Net Book Value
As at 31 March 2025	61,969	139,096	51,108	77,210

As at 1 April 2024	22,737	-	40,694	79,493


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	44,608	758,073
Additions	2,139	254,742

As at 31 March 2025	46,747	1,012,815

Depreciation
As at 1 April 2024	44,608	615,149
Provided during the period	713	66,857

As at 31 March 2025	45,321	682,006

Net Book Value
As at 31 March 2025	1,426	330,809

As at 1 April 2024	-	142,924

5. Debtors

	2025	2024
	£	£
Due within one year
Accounts Receivable (Debtors < 1 year)	2,184,723	705,936
Prepayments and accrued income	40,822	122,557
Other debtors	32,374	33,624
Other debtors (1)	651	651
Amounts owed by group undertakings	5,180,679	4,492,302

	7,439,249	5,355,070

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BEACONDENT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(6,462 )	117,117
Corporation tax	-	18,764
Other taxes and social security	3,655	2,988
Other creditors	132,312	102,509
Provision for Income Clawback	232,577	232,577
NHS Contract Control account	177,657	177,657
NHS Contract Control	1,954,116	408,364
Other creditors (6)	(84,793 )	-
Accruals and deferred income	4,500	4,500
Amounts owed to group undertakings	4,513,388	4,026,831

	6,926,950	5,091,307

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

	2025	2024
	£	£
Directors loan account	100,000	100,000

8. Provisions for Liabilities


	Other Provisions	Total
	£	£
As at 1 April 2024	491,862	491,862
Utilised	(101,556 )	(101,556)

Balance at 31 March 2025	390,306	390,306

Provision for contracted NHS Rent £401,754

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Beacondent Holdings Limited incorporated in England. Copies of the group accounts may be obtained from the secretary. The directors consider the above mentioned parent as the ultimate controlling party controliing 100% of the shares of Beacondent Limited.

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