REGISTERED NUMBER: 12247216 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Dental Wellness Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr Sameer Satish Patel

Dr Shivani Indrakant Patel

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

12247216 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Intangible assets

4

408,542

413,125

Tangible assets

5

541,533

541,177

950,075

954,302

CURRENT ASSETS

Debtors

6

5,680

21,107

Cash at bank

54,890

33,290

60,570

54,397

CREDITORS

Amounts falling due within one year

7

1,149,019

698,009

NET CURRENT LIABILITIES

(1,088,449

)

(643,612

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(138,374

)

310,690

CREDITORS

Amounts falling due after more than one year

8

-

(383,366

)

PROVISIONS FOR LIABILITIES

(7,068

)

(9,211

)

NET LIABILITIES

(145,442

)

(81,887

)

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

12

(145,443

)

(81,888

)

SHAREHOLDERS' FUNDS

(145,442

)

(81,887

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22nd December 2025 and were signed on its behalf by:

Dr Sameer Satish Patel - Director

1.	STATUTORY INFORMATION

Dental Wellness Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Going concern

The company is reliant on the support of its director and shareholders and having made appropriate enquiries, the director has considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the director has continued to adopt the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

525,000

Additions

50,000

At 31st March 2025

575,000

AMORTISATION

At 1st April 2024

111,875

Charge for year

54,583

At 31st March 2025

166,458

NET BOOK VALUE

At 31st March 2025

408,542

At 31st March 2024

413,125

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1st April 2024

504,333

37,311

14,476

556,120

Additions

-

14,370

-

14,370

At 31st March 2025

504,333

51,681

14,476

570,490

DEPRECIATION

At 1st April 2024

-

10,105

4,838

14,943

Charge for year

-

10,395

3,619

14,014

At 31st March 2025

-

20,500

8,457

28,957

NET BOOK VALUE

At 31st March 2025

504,333

31,181

6,019

541,533

At 31st March 2024

504,333

27,206

9,638

541,177

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

Additions

14,370

At 31st March 2025

14,370

DEPRECIATION

Charge for year

3,593

At 31st March 2025

3,593

NET BOOK VALUE

At 31st March 2025

10,777

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

-

3,129

Directors' current accounts

-

12,969

Tax

4,336

3,793

Prepayments

1,344

1,216

5,680

21,107

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

394,884

17,762

Hire purchase contracts (see note 9)

3,203

-

Tax

-

543

Social security and other taxes

5,641

9,881

Other creditors

742,789

587,747

Directors' current accounts

324

-

Deferred income

-

80,000

Accrued expenses

2,178

2,076

1,149,019

698,009

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

-

17,762

Bank loans - 2-5 years

-

53,286

Bank loans more 5 yr by instal

-

312,318

-

383,366

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

312,318

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.25

31.3.24

£

£

Net obligations repayable:

Within one year

3,203

-

Non-cancellable

operating leases

31.3.25

31.3.24

£

£

Within one year

12,928

12,928

Between one and five years

15,083

28,011

28,011

40,939

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

394,884

401,128

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary shares

£1

1

1

12.

RESERVES

Retained

earnings

£

At 1st April 2024

(81,888

)

Deficit for the year

(63,555

)

At 31st March 2025

(145,443

)