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Registered number: 09578653
University Dental Care Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
HMA Accountancy Services
University Dental Care Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
University Dental Care Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09578653

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 240,948 |  | 265,043
Tangible Assets | 5 |  | 22,907 |  | 34,191
|  |  | 263,855 |  | 299,234
CURRENT ASSETS
Stocks | 6 | 650 |  | 1,650 |
Debtors | 7 | 32,964 |  | 44,111 |
Cash at bank and in hand |  | 283,086 |  | 182,095 |
|  | 316,700 |  | 227,856 |
Creditors: Amounts Falling Due Within One Year | 8 | (97,617 ) |  | (82,424 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 219,083 |  | 145,432
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 482,938 |  | 444,666
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (4,085 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 12 |  | (5,303 ) |  | (8,550 )
NET ASSETS |  |  | 477,635 |  | 432,031
CAPITAL AND RESERVES
Called up share capital | 13 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 476,635 |  | 431,031
SHAREHOLDERS' FUNDS |  |  | 477,635 |  | 432,031

Page 1
Page 2
University Dental Care Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Dr Gayathri Kini Director
09/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
University Dental Care Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
University Dental Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09578653 . The registered office is Horton Residences, Swansea University, Swansea, SA2 8PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts receivable for the provision of general dental services, to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery | 20% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 25% on cost

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stock consists of dental materials and is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Page 3
Page 4
University Dental Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Dentists and dental assistants | 9 |  | 11
| 9 |  | 11

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 481,897
As at 30 September 2025 | 481,897
Amortisation
As at 1 October 2024 | 216,854
Provided during the period | 24,095
As at 30 September 2025 | 240,949
Net Book Value
As at 30 September 2025 | 240,948
As at 1 October 2024 | 265,043

Page 4
Page 5
University Dental Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 111,170 | 44,709 | 1,510 | 13,970 | 171,359
Additions | - | - | 1,866 | 903 | 2,769
As at 30 September 2025 | 111,170 | 44,709 | 3,376 | 14,873 | 174,128
Depreciation
As at 1 October 2024 | 96,825 | 15,834 | 494 | 24,015 | 137,168
Provided during the period | 2,208 | 11,177 | 302 | 365 | 14,052
Transfers | - | 11,178 | - | (11,177 ) | 1
As at 30 September 2025 | 99,033 | 38,189 | 796 | 13,203 | 151,221
Net Book Value
As at 30 September 2025 | 12,137 | 6,520 | 2,580 | 1,670 | 22,907
As at 1 October 2024 | 14,345 | 28,875 | 1,016 | (10,045 ) | 34,191

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 650 |  | 1,650

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,964 |  | 36,130
Prepayments and accrued income | - |  | 7,981
| 32,964 |  | 44,111

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,085 |  | 6,127
Trade creditors | 25,001 |  | 24,387
Corporation tax | 61,034 |  | 45,205
Other taxes and social security | 1,866 |  | 2,728
Other creditors | 1,982 |  | 1,103
Pension | 432 |  | 439
Accruals and deferred income | 3,202 |  | 2,360
Director's loan account | 15 |  | 75
| 97,617 |  | 82,424

Page 5
Page 6
University Dental Care Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,085

10. Secured Creditors
Net obligations under hire purchase agreements are secured by fixed charges on the assets concerned.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,085 |  | 10,212

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,085 |  | 6,127
Later than one year and not later than five years | - |  | 4,085
| 4,085 |  | 10,212
| 4,085 |  | 10,212

12. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 5,303 |  | 8,550

13. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

14. Other Commitments
The company had total other commitments at the balance sheet date of £96,080 (2024: £102,625).

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 32,608 |  | 25,000
Later than one year and not later than five years | 63,472 |  | 77,625
| 96,080 |  | 102,625

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