Registration number: 11267837

Dentata Charta Ltd

Contents
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Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Notes to the Unaudited Financial Statements	7 to 10

Dentata Charta Ltd

Company Information
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Director

J Viljoen

Registered office

342 Regents Park Road Finchley London N3 2LJ

Accountants

Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Dentata Charta Ltd

Director's Report for the Year Ended 31 March 2025
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The director presents his report and the financial statements for the year ended 31 March 2025.

Director of the company

The director who held office during the year was as follows:

J Viljoen

Principal activity

The principal activity of the company is that of Dentistry

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 16 December 2025 and signed on its behalf by:

......................................... J Viljoen Director

Chartered Accountants' Report to the Director on the Preparation of the Statutory Accounts of
Dentata Charta Ltd
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dentata Charta Ltd for the year ended 31 March 2025 as set out on pages 4 to 10 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Dentata Charta Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dentata Charta Ltd and state those matters that we have agreed to state to the Board of Directors of Dentata Charta Ltd, 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 Dentata Charta Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dentata Charta Ltd 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 Dentata Charta Ltd. You consider that Dentata Charta Ltd 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 Dentata Charta Ltd. 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.

Brooks Green Chartered Accountants
Abbey House
342 Regents Park Road
London
N3 2LJ

16 December 2025

Dentata Charta Ltd

Profit and Loss Account for the Year Ended 31 March 2025
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	Note	2025 £	2024 £
Turnover		550,726	507,525
Cost of sales		(289,991)	(268,422)
Gross profit		260,735	239,103
Administrative expenses		(48,147)	(40,612)
Operating profit		212,588	198,491
Profit before tax		212,588	198,491
Taxation		(53,328)	(53,058)
Profit for the financial year		159,260	145,433
Retained earnings brought forward		596,202	490,769
Dividends paid		(40,000)	(40,000)
Retained earnings carried forward		715,462	596,202

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Dentata Charta Ltd

Statement of Comprehensive Income for the Year Ended 31 March 2025
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	2025 £	2024 £
Profit for the year	159,260	145,433
Total comprehensive income for the year	159,260	145,433

Dentata Charta Ltd

(Registration number: 11267837)
Balance Sheet as at 31 March 2025
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	Note	2025 £		2024 £
Fixed assets
Tangible assets	3		61,967		63,512
Current assets
Debtors	4	215,000		290,000
Investments	5	172,271		172,271
Cash at bank and in hand		324,561		127,919
		711,832		590,190
Creditors: Amounts falling due within one year	6	(58,335)		(57,498)
Net current assets			653,497		532,692
Net assets			715,464		596,204
Capital and reserves
Called up share capital	7	2		2
Retained earnings		715,462		596,202
Shareholders' funds			715,464		596,204

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.

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 16 December 2025
 

......................................... J Viljoen Director

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture fittings and equipment	20% on reducing balance basis

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	130,352	130,352
Additions	13,947	13,947
At 31 March 2025	144,299	144,299
Depreciation
At 1 April 2024	66,840	66,840
Charge for the year	15,492	15,492
At 31 March 2025	82,332	82,332
Carrying amount
At 31 March 2025	61,967	61,967
At 31 March 2024	63,512	63,512

4

Debtors

Current	2025 £	2024 £
Other debtors	215,000	290,000
	215,000	290,000

5	Current asset investments

	2025 £	2024 £
Other investments	172,271	172,271

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	53,328	53,058
Accruals and deferred income	1,680	1,440
Other creditors	3,327	3,000
	58,335	57,498

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	2	2	2	2