EXPRESSIONS DENTAL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S D Taylor

S G Taylor

REGISTERED OFFICE:

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

REGISTERED NUMBER:

07260898 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Intangible assets

4

-

2,103

Tangible assets

5

116,048

130,864

Investments

6

22,000

22,000

138,048

154,967

CURRENT ASSETS

Stocks

12,530

12,530

Debtors

7

6,000

7,933

Cash at bank and in hand

131,776

73,514

150,306

93,977

CREDITORS

Amounts falling due within one year

8

117,456

124,809

NET CURRENT ASSETS/(LIABILITIES)

32,850

(30,832

)

TOTAL ASSETS LESS CURRENT LIABILITIES

170,898

124,135

CREDITORS

Amounts falling due after more than one year

9

(17,910

)

(46,332

)

PROVISIONS FOR LIABILITIES

12

(19,000

)

(32,700

)

NET ASSETS

133,988

45,103

CAPITAL AND RESERVES

Called up share capital

13

7

7

Share premium

44,993

44,993

Capital redemption reserve

3

3

Retained earnings

88,985

100

SHAREHOLDERS' FUNDS

133,988

45,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs S D Taylor - Director

1.	STATUTORY INFORMATION

Expressions Dental Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

177,002

AMORTISATION

At 1 September 2024

174,899

Amortisation for year

2,103

At 31 August 2025

177,002

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

2,103

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

19,002

255,247

43,897

17,815

335,961

Additions

-

13,658

4,061

-

17,719

At 31 August 2025

19,002

268,905

47,958

17,815

353,680

DEPRECIATION

At 1 September 2024

4,067

162,453

28,189

10,388

205,097

Charge for year

118

25,821

4,737

1,859

32,535

At 31 August 2025

4,185

188,274

32,926

12,247

237,632

NET BOOK VALUE

At 31 August 2025

14,817

80,631

15,032

5,568

116,048

At 31 August 2024

14,935

92,794

15,708

7,427

130,864

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

22,000

NET BOOK VALUE

At 31 August 2025

22,000

At 31 August 2024

22,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

6,000

7,933

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,500

10,000

Hire purchase contracts (see note 10)

20,921

20,961

Trade creditors

8,882

12,409

Amounts owed to group undertakings

29,722

29,722

Taxation and social security

6,585

11,950

Other creditors

43,846

39,767

117,456

124,809

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

Hire purchase contracts (see note 10)

17,910

38,832

17,910

46,332

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

20,921

20,961

Between one and five years

17,910

38,832

38,831

59,793

Non-cancellable

operating leases

2025

2024

£

£

Within one year

7,500

7,500

Between one and five years

-

7,500

7,500

15,000

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

38,831

59,793

Liabilities under hire purchase agreements are secured on the individual assets concerned.

12.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

19,000

32,700

Deferred

tax

£

Balance at 1 September 2024

32,700

Provided during year

(13,700

)

Balance at 31 August 2025

19,000

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

7

Ordinary

£1

7

7

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mrs S D Taylor

Balance outstanding at start of year

1,933

-

Amounts advanced

2,400

24,011

Amounts repaid

(4,333

)

(22,078

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

1,933

Interest is charged on loans to directors at HMRC approved rates. The interest charged during the year amounted to £Nil (PY £295)