REGISTERED NUMBER: 08743380 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CENTURY DENTAL CLINIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr S A Salt

REGISTERED OFFICE:

Century House

Ravenna Road

Putney

London

SW15 6AW

REGISTERED NUMBER:

08743380 (England and Wales)

ACCOUNTANTS:

Xeinadin

1st Floor

Isabella House

12 Union Court

Richmond upon Thames

London

TW9 1AA

FIXED ASSETS

Intangible assets

4

41,667

61,667

Property, plant and equipment

5

359,756

378,692

401,423

440,359

CURRENT ASSETS

Inventories

4,000

4,100

Debtors

6

334,095

262,604

Cash at bank

31,185

41,505

369,280

308,209

CREDITORS

Amounts falling due within one year

7

(266,798

)

(209,240

)

NET CURRENT ASSETS

102,482

98,969

TOTAL ASSETS LESS CURRENT LIABILITIES

503,905

539,328

CREDITORS

Amounts falling due after more than one year

8

(346,485

)

(414,239

)

PROVISIONS FOR LIABILITIES

(11,933

)

(16,660

)

NET ASSETS

145,487

108,429

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

145,387

108,329

SHAREHOLDERS' FUNDS

145,487

108,429

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 director acknowledges his 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 director and authorised for issue on 2 January 2026 and were signed by:

Dr S A Salt - Director

1.	STATUTORY INFORMATION

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Goodwill additions in the period, relate to an acquisition in this accounting period. This is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

341,607

AMORTISATION

At 1 April 2024

279,940

Charge for year

20,000

At 31 March 2025

299,940

NET BOOK VALUE

At 31 March 2025

41,667

At 31 March 2024

61,667

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 April 2024

200,000

112,054

3,596

Additions

-

-

-

At 31 March 2025

200,000

112,054

3,596

DEPRECIATION

At 1 April 2024

-

-

3,320

Charge for year

-

-

276

At 31 March 2025

-

-

3,596

NET BOOK VALUE

At 31 March 2025

200,000

112,054

-

At 31 March 2024

200,000

112,054

276

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

240,553

892

13,082

570,177

Additions

1,779

-

1,669

3,448

At 31 March 2025

242,332

892

14,751

573,625

DEPRECIATION

At 1 April 2024

175,382

892

11,891

191,485

Charge for year

20,846

-

1,262

22,384

At 31 March 2025

196,228

892

13,153

213,869

NET BOOK VALUE

At 31 March 2025

46,104

-

1,598

359,756

At 31 March 2024

65,171

-

1,191

378,692

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

28,565

47,406

Amounts owed by group undertakings

366

-

Other debtors

305,164

215,198

334,095

262,604

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

52,080

52,080

Hire purchase contracts

-

3,727

Trade creditors

25,169

11,584

Amounts owed to group undertakings

10,465

-

Taxation and social security

140,298

124,403

Other creditors

38,786

17,446

266,798

209,240

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

337,383

350,528

Other creditors

9,102

63,711

346,485

414,239

9.

RESERVES

Retained

earnings

£

At 1 April 2024

108,329

Profit for the year

87,058

Dividends

(50,000

)

At 31 March 2025

145,387

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Dr S A Salt

Balance outstanding at start of year

157,957

19,341

Amounts advanced

70,672

138,616

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

228,629

157,957

11.	RELATED PARTY DISCLOSURES

It is confirmed that the director’s current account is debited with personal transactions and credited with director’s remuneration as well as dividends.

The loan is unsecured, interest is charged @ 2.25% and no repayment terms have been agreed.

During the year under review, no dividend were declared to Century Dental Holdings Ltd (2024 - £43,478) to restructure the holdings of inter group assets.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr S A Salt.