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REGISTERED NUMBER: SC340357 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| SAYEGH ORTHODONTICS LTD. |

SAYEGH ORTHODONTICS LTD. (REGISTERED NUMBER: SC340357) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| SAYEGH ORTHODONTICS LTD. |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Dr S S Nandhra

| Dr J Nandhra

| REGISTERED OFFICE: | 36 London Street

| Edinburgh

| EH3 6NA

| REGISTERED NUMBER: | SC340357 (Scotland)

| ACCOUNTANTS: | AGK Partners

| Chartered Accountants

| 1 Kings Avenue

| Winchmore Hill

| London

| N21 3NA

SAYEGH ORTHODONTICS LTD. (REGISTERED NUMBER: SC340357) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 62,800 |  | 94,200 |  |

Property, plant and equipment | 5 | 400,020 |  | 467,208 |  |

462,820 |  | 561,408 |  |

CURRENT ASSETS

Inventories | 234,694 |  | 212,390 |  |

Debtors | 6 | 706,531 |  | 991,666 |  |

Cash at bank and in hand | 513,573 |  | 66,657 |  |

1,454,798 |  | 1,270,713 |  |

CREDITORS

Amounts falling due within one year | 7 | 726,935 |  | 423,994 |  |

NET CURRENT ASSETS | 727,863 |  | 846,719 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,190,683 |  | 1,408,127 |  |

PROVISIONS FOR LIABILITIES | 72,390 |  | 94,603 |  |

NET ASSETS | 1,118,293 |  | 1,313,524 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 1,118,292 |  | 1,313,523 |  |

1,118,293 |  | 1,313,524 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 December 2025 and were signed on its behalf by:

Dr J Nandhra - Director

SAYEGH ORTHODONTICS LTD. (REGISTERED NUMBER: SC340357) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Sayegh Orthodontics Ltd. is a private company, limited by shares , registered in Scotland. 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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

| Revenue

| Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

| Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

| Intangible assets - goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

| For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

SAYEGH ORTHODONTICS LTD. (REGISTERED NUMBER: SC340357) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| 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:

| Leasehold properties |  | Straight line over the life of the lease |  |

| Plant and machinery |  | 20% on Reducing Balance |  |

| Computer equipment |  | 33% on Reducing Balance |  |

| Furniture fittings and equipment |  | 33% on Reducing Balance |  |

| At each reporting period end date, the company review the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less that its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

| Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Financial instruments

| Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| 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.

SAYEGH ORTHODONTICS LTD. (REGISTERED NUMBER: SC340357) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 75 (2024 - 75 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 314,000 |  |

| AMORTISATION

| At 1 April 2024 | 219,800 |  |

| Charge for year | 31,400 |  |

| At 31 March 2025 | 251,200 |  |

| NET BOOK VALUE

| At 31 March 2025 | 62,800 |  |

| At 31 March 2024 | 94,200 |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Short |  | Leasehold |  | Plant and

| leasehold |  | improvements |  | machinery

£ | £ | £ |

| COST

| At 1 April 2024 | 86,026 |  | 377,746 |  | 1,423,050 |  |

| Additions | - |  | - |  | 3,035 |  |

| At 31 March 2025 | 86,026 |  | 377,746 |  | 1,426,085 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 288,741 |  | 1,174,333 |  |

| Charge for year | - |  | 8,900 |  | 50,350 |  |

| At 31 March 2025 | - |  | 297,641 |  | 1,224,683 |  |

| NET BOOK VALUE

| At 31 March 2025 | 86,026 |  | 80,105 |  | 201,402 |  |

| At 31 March 2024 | 86,026 |  | 89,005 |  | 248,717 |  |

SAYEGH ORTHODONTICS LTD. (REGISTERED NUMBER: SC340357) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | PROPERTY, PLANT AND EQUIPMENT - continued

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | - |  | 97,774 |  | 1,984,596 |  |

| Additions | 5,268 |  | - |  | 8,303 |  |

| At 31 March 2025 | 5,268 |  | 97,774 |  | 1,992,899 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 54,314 |  | 1,517,388 |  |

| Charge for year | 1,756 |  | 14,485 |  | 75,491 |  |

| At 31 March 2025 | 1,756 |  | 68,799 |  | 1,592,879 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,512 |  | 28,975 |  | 400,020 |  |

| At 31 March 2024 | - |  | 43,460 |  | 467,208 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 706,531 |  | 991,666 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 45,619 |  |

| Trade creditors | 44,281 |  | 36,874 |  |

| Taxation and social security | 257,836 |  | 52,682 |  |

| Other creditors | 424,818 |  | 288,819 |  |

726,935 |  | 423,994 |  |

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.