REGISTERED NUMBER: 14334238 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

Procerus Orthodontics Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

18,370

2,542

Investment property

5

91,861

-

110,231

2,542

CURRENT ASSETS

Debtors

6

645

250

Cash at bank

1,790

77,074

2,435

77,324

CREDITORS

Amounts falling due within one year

7

50,552

48,372

NET CURRENT (LIABILITIES)/ASSETS

(48,117

)

28,952

TOTAL ASSETS LESS CURRENT LIABILITIES

62,114

31,494

PROVISIONS FOR LIABILITIES

1,888

483

NET ASSETS

60,226

31,011

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

60,223

31,008

SHAREHOLDERS' FUNDS

60,226

31,011

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th January 2026 and were signed by:

Dr J A B Deans - Director

1.	COMPANY INFORMATION

Procerus Orthodontics Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14334238

Registered office:

Second Floor

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st October 2024

3,128

Additions

18,059

At 30th September 2025

21,187

DEPRECIATION

At 1st October 2024

586

Charge for year

2,231

At 30th September 2025

2,817

NET BOOK VALUE

At 30th September 2025

18,370

At 30th September 2024

2,542

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

91,861

At 30th September 2025

91,861

NET BOOK VALUE

At 30th September 2025

91,861

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

645

250

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Tax

6,682

13,421

Directors' current accounts

31,475

33,897

Accrued expenses

12,395

1,054

50,552

48,372

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

3

3

The Ordinary shares carry full voting, dividend and distribution rights.

The Ordinary B and C shares carry no voting rights and are entitles to receive dividends at the discretion of the company. In the event of winding up or sale, the B and C shareholders are entitled to receive capital distributions in accordance with the number of shares held.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2025 and 30th September 2024:

30.9.25

30.9.24

£

£

Dr J A B Deans

Balance outstanding at start of year

(33,897

)

(6,289

)

Amounts advanced

139,880

-

Amounts repaid

(137,458

)

(27,608

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(31,475

)

(33,897

)

The loan is repayable on demand and no interest was charged during the year.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr J A B Deans.