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Registration number: 14784734

TQ Dental Services Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

TQ Dental Services Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 14
Detailed Profit and Loss Account | 15 to 16

TQ Dental Services Limited

Company Information

Director | Mr Daniel Scott

Registered office | 61 Higher Cadewell Lane Torquay Devon TQ2 7EX

Accountants | Neil Wilson & Co Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

TQ Dental Services Limited

Director's Report for the Year Ended 30 April 2025

The director presents his report and the financial statements for the year ended 30 April 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs Anna Marie Harnett (ceased 5 June 2025)

Mr John Anderton (ceased 5 June 2025)

The following director was appointed after the year end:

Mr Daniel Scott (appointed 5 June 2025)

Principal activity

The principal activity of the company is Provison of Dental Services

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 20 November 2025

......................................... Mr Daniel Scott Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
TQ Dental Services Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TQ Dental Services Limited for the year ended 30 April 2025 as set out on pages 4 to 14 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of TQ Dental Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of TQ Dental Services Limited and state those matters that we have agreed to state to the Board of Directors of TQ Dental Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TQ Dental Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that TQ Dental Services Limited 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 of TQ Dental Services Limited. You consider that TQ Dental Services Limited 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 TQ Dental Services Limited. 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 statutory accounts.

......................................
Neil Wilson & Co
Bank Chambers
260-262 Union Street
Torquay
Devon
TQ2 5QU

20 November 2025

TQ Dental Services Limited

Profit and Loss Account for the Year Ended 30 April 2025

| Note | 2025 £ | 2024 £
Turnover |  | 64,253 | -
Cost of sales |  | (30,888) | -
Gross profit |  | 33,365 | -
Administrative expenses |  | (13,516) | -
Operating profit |  | 19,849 | -
Interest payable and similar expenses |  | (980) | -
Profit before tax | 4 | 18,869 | -
Tax on profit |  | (3,205) | -
Profit for the financial year |  | 15,664 | -

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

TQ Dental Services Limited

Statement of Comprehensive Income for the Year Ended 30 April 2025

| 2025 £ | 2024 £
Profit for the year | 15,664 | -
Total comprehensive income for the year | 15,664 | -

TQ Dental Services Limited

(Registration number: 14784734)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 5 | 18,000 | -
Current assets |  |  |
Debtors | 6 | 469 | -
Cash at bank and in hand |  | 1 | 1
|  | 470 | 1
Creditors: Amounts falling due within one year | 7 | (3,805) | -
Net current (liabilities)/assets |  | (3,335) | 1
Net assets |  | 14,665 | 1
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 14,664 | -
Shareholders' funds |  | 14,665 | 1

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 20 November 2025

......................................... Mr Daniel Scott Director

TQ Dental Services Limited

Statement of Changes in Equity for the Year Ended 30 April 2025

| Share capital £ | Retained earnings £ | Total £
At 1 May 2024 | 1 | - | 1
Profit for the year | - | 15,664 | 15,664
Dividends | - | (1,000) | (1,000)
At 30 April 2025 | 1 | 14,664 | 14,665

| Share capital £ | Total £
New share capital subscribed | 1 | 1
At 30 April 2024 | 1 | 1

TQ Dental Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
61 Higher Cadewell Lane
Torquay
Devon
TQ2 7EX
England

These financial statements were authorised for issue by the director on 20 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

TQ Dental Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 0).

TQ Dental Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Amortisation expense | 2,000 | -

TQ Dental Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
Additions acquired separately | 20,000 | 20,000
At 30 April 2025 | 20,000 | 20,000
Amortisation
Amortisation charge | 2,000 | 2,000
At 30 April 2025 | 2,000 | 2,000
Carrying amount
At 30 April 2025 | 18,000 | 18,000

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 469 | -
| 469 | -

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 3,205 | -
Accruals and deferred income | 600 | -
| 3,805 | -

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

TQ Dental Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £1,000.00 (2024 - £Nil) per ordinary share |  | 1,000 |  | -

10 | Related party transactions

TQ Dental Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Transactions with the director

2025 | At 1 May 2024 £ | Advances to director £ | Other payments made to company by director £ | At 30 April 2025 £
Mr Daniel Scott
Loan to/ from Director | - | 20,469 | (20,000) | 469

TQ Dental Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 5,000 | -

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Mr Daniel Scott |  |  |  |
Interim Dividends |  | 1,000 |  | -

TQ Dental Services Limited

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| Year ended 30 April 2025 £ | 6 April 2023 to 30 April 2024 £
turnover (analysed below) | 64,253 | -
Cost of sales (analysed below) | (30,888) | -
Gross profit | 33,365 | -
Gross profit (%) | 51.93% | 0%
Administrative expenses |  |
Employment costs (analysed below) | (5,000) | -
Establishment costs (analysed below) | (2,400) | -
General administrative expenses (analysed below) | (4,116) | -
Depreciation costs (analysed below) | (2,000) | -
| (13,516) | -
Operating profit | 19,849 | -
Interest payable and similar charges (analysed below) | (980) | -
Profit before tax | 18,869 | -

TQ Dental Services Limited

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £

Turnover |  |
Rendering of services, UK | 64,253 | -

Cost of sales |  |
Licence Fees | (30,888) | -

Employment costs |  |
Directors fees | (5,000) | -

Establishment costs |  |
Rent | (2,400) | -

General administrative expenses |  |
Motor expenses | (2,588) | -
Travel and subsistence | (928) | -
Accountancy fees | (600) | -
| (4,116) | -

Depreciation costs |  |
Amortisation of goodwill | (2,000) | -

Interest payable and similar expenses |  |
Other interest payable | (980) | -