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| REGISTRAR OF COMPANIES

Registration number: 10045589

Kendal Dental Practice Limited
Unaudited Financial Statements
30 June 2025

Kendal Dental Practice Limited

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Kendal Dental Practice Limited
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kendal Dental Practice Limited for the year ended 30 June 2025 as set out on pages 2 to 9 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 Kendal Dental Practice Limited, as a body, in accordance with the terms of our engagement letter dated 9 February 2021. Our work has been undertaken solely to prepare for your approval the accounts of Kendal Dental Practice Limited and state those matters that we have agreed to state to the Board of Directors of Kendal Dental Practice Limited, 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 Kendal Dental Practice Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Kendal Dental Practice Limited 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 Kendal Dental Practice Limited. You consider that Kendal Dental Practice Limited 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 Kendal Dental Practice Limited. 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.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

8 December 2025

Kendal Dental Practice Limited

(Registration number: 10045589)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 574,062 | 574,062
Current assets |  |  |
Cash at bank and in hand |  | 313 | 4,510
Creditors: Amounts falling due within one year | 5 | (47,026) | (32,649)
Net current liabilities |  | (46,713) | (28,139)
Total assets less current liabilities |  | 527,349 | 545,923
Creditors: Amounts falling due after more than one year | 5 | (485,865) | (503,578)
Net assets |  | 41,484 | 42,345
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 100 | 100
Profit and loss account |  | 41,384 | 42,245
Total equity |  | 41,484 | 42,345

Kendal Dental Practice Limited

(Registration number: 10045589)
Balance Sheet as at 30 June 2025 (continued)

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 December 2025 and signed on its behalf by:

.........................................

S R Crook

Director

.........................................

R J Crook

Director

Kendal Dental Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Clint Mill
Cornmarket
PENRITH
CA11 7HW

The principal place of business is:
56 Stramongate
KENDAL
LA9 4BD

2 | 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.

The company has net current liabilities at 30 June 2025 and meets its day to day working capital requirements through its bank borrowings which, in common with all such facilities, is repayable on demand. On the basis of this support, the director considers it appropriate to prepare the financial statements on the going concern basis.
However, should the company not have the support of their bank, and therefore be unable to continue trading, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for any further liabilities which might arise, and to reclassify fixed assets and long term liabilities as current assets and current liabilities.

Kendal Dental Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

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.

Investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

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 creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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 where due after more than one year.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Kendal Dental Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Kendal Dental Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 574,062 | 574,062

Subsidiaries | £
Cost
At 1 July 2024 | 574,062
At 30 June 2025 | 574,062
Provision
Carrying amount
At 30 June 2025 | 574,062
At 30 June 2024 | 574,062

Kendal Dental Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

5 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6 | 40,379 | 26,855
Trade creditors |  | 276 | 485
Corporation tax liability |  | 4,837 | -
Other creditors |  | 1,534 | 5,309
|  | 47,026 | 32,649
Due after one year |  |  |
Loans and borrowings | 6 | 485,865 | 503,578

| 2025 £ | 2024 £
After more than five years by instalments | 404,169 | 422,336
| 404,169 | 422,336

Kendal Dental Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025 (continued)

6 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 17,720 | 17,707
Other borrowings | 22,659 | 9,148
| 40,379 | 26,855

Current loans and borrowings includes the following liabilities, on which security has been given by the company:

| 2025 £ | 2024 £
Bank borrowings | 17,720 | 17,707

Bank borrowings are secured by a mortgage containing fixed and floating charges over the company's assets.

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 485,865 | 503,578

Non-current loans and borrowings includes the following liabilities, on which security has been given by the company:

| 2025 £ | 2024 £
Bank borrowings | 485,865 | 503,578

Bank borrowings are secured by a mortgage containing fixed and floating charges over the company's assets.