FORESTDENT LIMITED

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

Registered number: 7537075

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,104		1,202

			7,104		1,202
CURRENT ASSETS
Debtors	5	8,238,551		5,801,992
Cash at bank and in hand		169,557		604,735

		8,408,108		6,406,727
Creditors: Amounts Falling Due Within One Year	6	(7,310,749 )		(5,446,140 )

NET CURRENT ASSETS (LIABILITIES)			1,097,359		960,587

TOTAL ASSETS LESS CURRENT LIABILITIES			1,104,463		961,789

Creditors: Amounts Falling Due After More Than One Year	7		(133,844 )		(140,244 )

PROVISIONS FOR LIABILITIES
Provisions For Charges	8		(6,500 )		(6,500 )

NET ASSETS			964,119		815,045

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			964,118		815,044

SHAREHOLDERS' FUNDS			964,119		815,045

Page 1

Page 2

FORESTDENT 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

FORESTDENT LIMITED Registered number 7537075 is a limited by shares company incorporated in England & Wales. The Registered Office is 5 Hayfield Road, Orpington, Kent, 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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and the Companies Act 2006.

2.2. Turnover

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

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:

Leasehold	20%
Plant & Machinery	25%
Motor Vehicles	33.3%
Fixtures & Fittings	15%
Computer Equipment	25%

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: 41 (2024: 40)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2024	126,027	51,570	32,268	11,703	221,568
Additions	-	-	-	7,156	7,156

As at 31 March 2025	126,027	51,570	32,268	18,859	228,724

Depreciation
As at 1 April 2024	126,026	51,570	32,268	10,502	220,366
Provided during the period	-	-	-	1,254	1,254

As at 31 March 2025	126,026	51,570	32,268	11,756	221,620

...CONTINUED

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FORESTDENT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	1	-	-	7,103	7,104

As at 1 April 2024	1	-	-	1,201	1,202

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	(346 )	-
Amounts Receivable (Debtors < 1 year)	1,734,259	112,514
Prepayments and accrued income	23,765	3,169
Other debtors	183,973	179,657
Other debtors (1)	(6,024 )	(3,965 )
Amounts owed by group undertakings	6,284,583	5,510,617

	8,220,210	5,801,992
Due after more than one year
Other debtors (1)	18,341	-

	8,238,551	5,801,992

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(17,584 )	47,075
Corporation tax	22,019	2,622
Other taxes and social security	5,933	6,002
Other creditors	583,827	529,429
Provision for Clawbacks	311,797	356,570
NHS Contract Control	2,297,099	696,652
Associate Dentist Fee Payable	47,716	35,721
Amounts owed to group undertakings	4,059,942	3,772,069

	7,310,749	5,446,140

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

	2025	2024
	£	£
Bank loans	15,789	22,789
Directors loan account	600	-
Amounts owed to parent undertaking	117,455	117,455

	133,844	140,244

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Page 5

FORESTDENT LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Provisions for Liabilities


	Other Provisions	Total
	£	£
As at 1 April 2024	6,500	6,500

Balance at 31 March 2025	6,500	6,500

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 0.500 each	1	1

10. Dividends

11. Ultimate Controlling Party

The company's ultimate controlling party is Beacondent Holdings Limited by virtue of it's ownership of 100% of the issued share capital in the company.