Company registration number 15783762 (England and Wales)
HILTON DENTAL CARE (DERBY) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
HILTON DENTAL CARE (DERBY) LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 8
HILTON DENTAL CARE (DERBY) LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HILTON DENTAL CARE (DERBY) LIMITED FOR THE YEAR ENDED 31 AUGUST 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hilton Dental Care (Derby) Limited for the year ended 31 August 2025 which comprise, the statement of financial position and the related notes 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Hilton Dental Care (Derby) Limited, as a body, in accordance with the terms of our engagement letter dated 10 January 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Hilton Dental Care (Derby) Limited and state those matters that we have agreed to state to the b oard of d irectors of Hilton Dental Care (Derby) 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 Hilton Dental Care (Derby) Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Hilton Dental Care (Derby) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hilton Dental Care (Derby) Limited. You consider that Hilton Dental Care (Derby) 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 financial statements of Hilton Dental Care (Derby) 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 f inancial statements.

HSKS Greenhalgh Ltd
HSKS Greenhalgh Ltd is part of the Dains Group
Charlotte House
Stanier Way
The Wyvern Business Park
Derby
DE21 6BF
6 February 2026
HILTON DENTAL CARE (DERBY) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
557,354
-
0
Tangible assets
4
134,354
-
0
691,708
-
0
Current assets
Debtors
7,581
-
0
Cash at bank and in hand
162,810
100
170,391
100
Creditors: amounts falling due within one year
(764,521)
-
Net current (liabilities)/assets
(594,130)
100
Total assets less current liabilities
97,578
100
Creditors: amounts falling due after more than one year
(20,648)
-
Provisions for liabilities
(5,940)
-
0
Net assets
70,990
100
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
70,890
-
0
Total equity
70,990
100
HILTON DENTAL CARE (DERBY) LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 3 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 February 2026 and are signed on its behalf by:
Mr J Dhadli
Ms R Gill
Director
Director
Company registration number 15783762 (England and Wales)
HILTON DENTAL CARE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
1
Accounting policies
Company information

Hilton Dental Care (Derby) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Welland Road, Hilton, Derby, DE65 5GZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

HILTON DENTAL CARE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
no depreciation
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Computers
20% reducing balalnce
Motor vehicles
25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

HILTON DENTAL CARE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.10
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

HILTON DENTAL CARE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 7 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
0
3
Intangible fixed assets
Total
£
Cost
At 1 September 2024
-
0
Additions
619,282
At 31 August 2025
619,282
Amortisation and impairment
At 1 September 2024
-
0
Amortisation charged for the year
61,928
At 31 August 2025
61,928
Carrying amount
At 31 August 2025
557,354
At 31 August 2024
-
0
4
Tangible fixed assets
Total
£
Cost
At 1 September 2024
-
0
Additions
155,594
At 31 August 2025
155,594
Depreciation and impairment
At 1 September 2024
-
0
Depreciation charged in the year
21,240
At 31 August 2025
21,240
Carrying amount
At 31 August 2025
134,354
At 31 August 2024
-
0
HILTON DENTAL CARE (DERBY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 8 -
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
40
40
40
40
Ordinary B of £1 each
40
40
40
40
Ordinary C of £1 each
10
10
10
10
Ordinary D of £1 each
10
10
10
10
100
100
100
100
6
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
27,327
-
0
7
Related party transactions
Remuneration of key management personnel

At the year end, there was an amount owing to the Company of £7,500 from a company that Mr. J. Dhadli is also a director of.

The amount outstanding is unsecured, interest free, and is repayable on demand.

2025-08-31 2024-09-01 false false false 06 February 2026 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr J Dhadli Ms R Gill 15783762 2024-09-01 2025-08-31 15783762 2025-08-31 15783762 2024-08-31 15783762 core:ShareCapital 2025-08-31 15783762 core:ShareCapital 2024-08-31 15783762 core:RetainedEarningsAccumulatedLosses 2025-08-31 15783762 core:RetainedEarningsAccumulatedLosses 2024-08-31 15783762 core:ShareCapitalOrdinaryShareClass1 2025-08-31 15783762 core:ShareCapitalOrdinaryShareClass1 2024-08-31 15783762 core:ShareCapitalOrdinaryShareClass2 2025-08-31 15783762 core:ShareCapitalOrdinaryShareClass2 2024-08-31 15783762 core:ShareCapitalOrdinaryShareClass3 2025-08-31 15783762 core:ShareCapitalOrdinaryShareClass3 2024-08-31 15783762 core:ShareCapitalOrdinaryShareClass4 2025-08-31 15783762 core:ShareCapitalOrdinaryShareClass4 2024-08-31 15783762 core:ShareCapitalOrdinaryShares 2025-08-31 15783762 core:ShareCapitalOrdinaryShares 2024-08-31 15783762 bus:Director1 2024-09-01 2025-08-31 15783762 bus:Director2 2024-09-01 2025-08-31 15783762 core:Goodwill 2024-09-01 2025-08-31 15783762 core:LandBuildings core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 15783762 core:PlantMachinery 2024-09-01 2025-08-31 15783762 core:FurnitureFittings 2024-09-01 2025-08-31 15783762 core:ComputerEquipment 2024-09-01 2025-08-31 15783762 core:MotorVehicles 2024-09-01 2025-08-31 15783762 2024-06-17 2024-08-31 15783762 2024-08-31 15783762 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 15783762 bus:OrdinaryShareClass2 2024-09-01 2025-08-31 15783762 bus:OrdinaryShareClass3 2024-09-01 2025-08-31 15783762 bus:OrdinaryShareClass4 2024-09-01 2025-08-31 15783762 bus:OrdinaryShareClass1 2025-08-31 15783762 bus:OrdinaryShareClass1 2024-08-31 15783762 bus:OrdinaryShareClass2 2025-08-31 15783762 bus:OrdinaryShareClass2 2024-08-31 15783762 bus:OrdinaryShareClass3 2025-08-31 15783762 bus:OrdinaryShareClass3 2024-08-31 15783762 bus:OrdinaryShareClass4 2025-08-31 15783762 bus:OrdinaryShareClass4 2024-08-31 15783762 bus:AllOrdinaryShares 2025-08-31 15783762 bus:AllOrdinaryShares 2024-08-31 15783762 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15783762 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15783762 bus:FRS102 2024-09-01 2025-08-31 15783762 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15783762 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP