True Dental Creations Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of True Dental Creations Ltd for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of True Dental Creations Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of True Dental Creations Ltd , as a body, in accordance with the terms of our engagement letter dated 02/03/2023. Our work has been undertaken solely to prepare for your approval the accounts of True Dental Creations Ltd and state those matters that we have agreed to state to the directors of True Dental Creations Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than True Dental Creations Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that True Dental Creations Ltd 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 or loss of True Dental Creations Ltd . You consider that True Dental Creations Ltd 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 True Dental Creations Ltd . 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 financial statements.

9th January 2026

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

SK9 4LY

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True Dental Creations Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 12974302

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		100,510		120,595
Tangible Assets	5		191,190		151,166

			291,700		271,761
CURRENT ASSETS
Debtors	6	31,282		35,628
Cash at bank and in hand		18,876		10,489

		50,158		46,117
Creditors: Amounts Falling Due Within One Year	7	(63,886 )		(57,015 )

NET CURRENT ASSETS (LIABILITIES)			(13,728 )		(10,898 )

TOTAL ASSETS LESS CURRENT LIABILITIES			277,972		260,863

Creditors: Amounts Falling Due After More Than One Year	8		(205,565 )		(194,306 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(6,447 )		-

NET ASSETS			65,960		66,557

CAPITAL AND RESERVES
Called up share capital	12		100		100
Fair value reserve			20,250		20,250
Profit and Loss Account			45,610		46,207

SHAREHOLDERS' FUNDS			65,960		66,557

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True Dental Creations Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Jason Davies Director	Mr Simon Sheldon Director
9th January 2026

The notes on pages 4 to 7 form part of these financial statements.

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True Dental Creations Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

True Dental Creations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12974302 . The registered office is The Mews, Abingdon Street, Ashton-Under-Lyne, Lancashire, OL6 6PN.

The companies principal place of business is The Mews, Abingdon Street, Ashton-Under-Lyne, Lancashire, OL6 6PN.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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 10 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	25% Reducing balance method
Motor Vehicles	25% Reducing balance method
Fixtures & Fittings	25% Reducing balance method
Computer Equipment	33% Straight line method

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. 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 years 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.

...CONTINUED

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True Dental Creations Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation - continued

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. 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: 4 (2024: 5)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	200,850

As at 31 October 2025	200,850

Amortisation
As at 1 November 2024	80,255
Provided during the period	20,085

As at 31 October 2025	100,340

Net Book Value
As at 31 October 2025	100,510

As at 1 November 2024	120,595

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 November 2024	120,000	40,086	12,920	9,674
Additions	-	60,303	-	246

As at 31 October 2025	120,000	100,389	12,920	9,920

Depreciation
As at 1 November 2024	-	22,677	4,126	4,951
Provided during the period	-	16,915	2,198	1,243

As at 31 October 2025	-	39,592	6,324	6,194

Net Book Value
As at 31 October 2025	120,000	60,797	6,596	3,726

As at 1 November 2024	120,000	17,409	8,794	4,723

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True Dental Creations Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 November 2024	972	183,652
Additions	-	60,549

As at 31 October 2025	972	244,201

Depreciation
As at 1 November 2024	732	32,486
Provided during the period	169	20,525

As at 31 October 2025	901	53,011

Net Book Value
As at 31 October 2025	71	191,190

As at 1 November 2024	240	151,166

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	31,282	33,781
Other debtors	-	1,847

	31,282	35,628

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,149	4,562
Other creditors	29,659	31,094
Taxation and social security	21,078	21,359

	63,886	57,015

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	50,690	9,931
Other creditors	154,875	184,375

	205,565	194,306

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True Dental Creations Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,149	4,562
Later than one year and not later than five years	50,690	9,931

	63,839	14,493

	63,839	14,493

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	6,447	(1,157)

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 November 2024	(1,157 )	(1,157)
Deferred taxation	7,604	7,604

Balance at 31 October 2025	6,447	6,447

12. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
45 Ordinary A shares of £ 1 each	45	45
45 Ordinary B shares of £ 1 each	45	45
5 Ordinary C shares of £ 1 each	5	5
5 Ordinary D shares of £ 1 each	5	5

	100	100

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