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Company No: 12067971 (England and Wales)

# HOLT AND TURNER LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH THE REGISTRAR

HOLT AND TURNER LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

Contents

HOLT AND TURNER LTD

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
HOLT AND TURNER LTD

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

DIRECTORS | Joseph Holt
| Catherine Turner

REGISTERED OFFICE | The Walton Dental Practice 1 Sandlands Road
| Walton On The Hill
| Tadworth
| KT20 7XB
| United Kingdom

COMPANY NUMBER | 12067971 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

HOLT AND TURNER LTD

## BALANCE SHEET

AS AT 30 JUNE 2025
HOLT AND TURNER LTD

## BALANCE SHEET (continued)

AS AT 30 JUNE 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 329,875 |  | 336,514
Tangible assets | 4 | 548,949 |  | 562,195
|  | 878,824 |  | 898,709
Current assets |  |  |  |
Stocks | 5 | 5,000 |  | 4,000
Debtors | 6 | 16,028 |  | 20,806
Cash at bank and in hand | 7 | 62,987 |  | 49,068
|  | 84,015 |  | 73,874
Creditors: amounts falling due within one year | 8 | ( 128,534) |  | ( 146,186)
Net current liabilities |  | (44,519) |  | (72,312)
Total assets less current liabilities |  | 834,305 |  | 826,397
Creditors: amounts falling due after more than one year | 9 | ( 753,341) |  | ( 749,335)
Provision for liabilities | 10, 11 | ( 11,754) |  | ( 11,664)
Net assets |  | 69,210 |  | 65,398
Capital and reserves |  |  |  |
Called-up share capital | 12 | 100 |  | 100
Profit and loss account |  | 69,110 |  | 65,298
Total shareholder's funds |  | 69,210 |  | 65,398

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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Holt and Turner Ltd (registered number: 12067971) were approved and authorised for issue by the Board of Directors on 12 January 2026. They were signed on its behalf by:

Catherine Turner Director |

HOLT AND TURNER LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
HOLT AND TURNER LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Holt and Turner Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Walton Dental Practice 1 Sandlands Road, Walton On The Hill, Tadworth, KT20 7XB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents income in relation to the provision of dental services and is measured as the fair value of consideration received or receivable.

##### Taxation

Current tax
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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Plant and machinery | 3 years straight line
Fixtures and fittings | 3 years straight line
Computer equipment | 4 years straight line
Other property, plant and equipment | 50 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 7

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 366,390 |  | 366,390
At 30 June 2025 | 366,390 |  | 366,390
Accumulated amortisation |  |  |
At 01 July 2024 | 29,876 |  | 29,876
Charge for the financial year | 6,639 |  | 6,639
At 30 June 2025 | 36,515 |  | 36,515
Net book value |  |  |
At 30 June 2025 | 329,875 |  | 329,875
At 30 June 2024 | 336,514 |  | 336,514

#### 4. Tangible assets

| Land and buildings |  | Plant and machinery |  | Fixtures and fittings |  | Computer equipment |  | Other property, plant and equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 July 2024 | 525,609 |  | 68,818 |  | 5,403 |  | 5,759 |  | 44,379 |  | 649,968
Additions | 0 |  | 557 |  | 0 |  | 1,799 |  | 0 |  | 2,356
At 30 June 2025 | 525,609 |  | 69,375 |  | 5,403 |  | 7,558 |  | 44,379 |  | 652,324
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 July 2024 | 24,805 |  | 51,233 |  | 4,875 |  | 4,177 |  | 2,683 |  | 87,773
Charge for the financial year | 5,512 |  | 7,780 |  | 353 |  | 1,069 |  | 888 |  | 15,602
At 30 June 2025 | 30,317 |  | 59,013 |  | 5,228 |  | 5,246 |  | 3,571 |  | 103,375
Net book value |  |  |  |  |  |  |  |  |  |  |
At 30 June 2025 | 495,292 |  | 10,362 |  | 175 |  | 2,312 |  | 40,808 |  | 548,949
At 30 June 2024 | 500,804 |  | 17,585 |  | 528 |  | 1,582 |  | 41,696 |  | 562,195

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 5,000 |  | 4,000

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 14,858 |  | 9,875
Prepayments and accrued income | 1,020 |  | 10,781
Other debtors | 150 |  | 150
| 16,028 |  | 20,806

#### 7. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 10,669 |  | 15,225
Short-term deposits | 52,318 |  | 33,843
| 62,987 |  | 49,068

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 28,138 |  | 28,137
Trade creditors | 7,178 |  | 10,330
Amounts owed to directors | 28,841 |  | 50,780
Accruals | 33,496 |  | 18,832
Corporation tax | 17,687 |  | 10,167
Other taxation and social security | 2,680 |  | 3,735
Obligations under finance leases and hire purchase contracts | 10,091 |  | 23,950
Other creditors | 423 |  | 255
| 128,534 |  | 146,186

#### 9. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 753,341 |  | 749,335

The amounts reported under the heading “Bank Loans” are payable to Barclays Bank plc and are secured by a fixed charge over the freehold property at 1-3 Sandlands Road, Walton on the Hill.

#### 10. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 11,754 |  | 11,664

#### 11. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 11,664) |  | ( 10,934)
Charged to the Profit and Loss Account | ( 90) |  | ( 730)
At the end of financial year | ( 11,754) |  | ( 11,664)

#### 12. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 A ordinary shares of £ 1.00 each | 100 |  | 100