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Registration number: 11204366

UK Dental Design Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

UK Dental Design Group Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

UK Dental Design Group Limited

Company Information

Directors | Mr M Patterson L O'Murchu Mr H Al-Harazi

Registered office | Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants | MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
UK Dental Design Group Limited
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of UK Dental Design Group Limited for the year ended 31 December 2024 as set out on pages 3 to 8 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 UK Dental Design Group 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 UK Dental Design Group Limited and state those matters that we have agreed to state to the Board of Directors of UK Dental Design Group 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 UK Dental Design Group Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that UK Dental Design Group 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 results of UK Dental Design Group Limited. You consider that UK Dental Design Group 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 UK Dental Design Group 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.

......................................
MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

9 March 2026

UK Dental Design Group Limited

(Registration number: 11204366)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Investments | 4 | 400 | 400
Current assets |  |  |
Debtors | 5 | 494,707 | 366,787
Cash at bank and in hand |  | 2,903 | 2,903
|  | 497,610 | 369,690
Creditors: Amounts falling due within one year | 6 | (204,300) | (8,880)
Net current assets |  | 293,310 | 360,810
Total assets less current liabilities |  | 293,710 | 361,210
Creditors: Amounts falling due after more than one year | 6 | (280,825) | (348,325)
Net assets |  | 12,885 | 12,885
Capital and reserves |  |  |
Called up share capital | 7 | 50,000 | 50,000
Other reserves |  | 50,000 | 50,000
Retained earnings |  | (87,115) | (87,115)
Shareholders' funds |  | 12,885 | 12,885

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 March 2026 and signed on its behalf by:

......................................... Mr H Al-Harazi Director |  |

UK Dental Design Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

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:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the Board on 9 March 2026.

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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

UK Dental Design Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 2).

4 | Investments

| 2024 £ | 2023 £
Investments in subsidiaries | 400 | 400

UK Dental Design Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Subsidiaries | £
Cost or valuation
At 1 January 2024 | 400
Provision
Carrying amount
At 31 December 2024 | 400
At 31 December 2023 | 400

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2024 | 2023
Subsidiary undertakings
Patterson Restorative Solutions Limited | Wellesley House 204 London Road Waterlooville PO7 7AN England | Ordinary Shares | 100% | 100%
Patterson Specialist Services Limited | Wellesley House 204 London Road Waterlooville PO7 7AN England | Ordinary Shares | 100% | 100%
Patterson Digital Ltd | Wellesley House 204 London Road Waterlooville PO7 7AN England | Ordinary Shares | 100% | 100%
Same Day Dentistry Laboratories Limited | Wellesley House 204 London Road Waterlooville PO7 7AN England | Ordinary Shares | 100% | 100%

UK Dental Design Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Subsidiary undertakings
Patterson Restorative Solutions Limited The principal activity of Patterson Restorative Solutions Limited is design and manufacture of specialist dental supplies.
Patterson Specialist Services Limited The principal activity of Patterson Specialist Services Limited is specialist dental services.
Patterson Digital Ltd The principal activity of Patterson Digital Ltd is digital dental services.
Same Day Dentistry Laboratories Limited The principal activity of Same Day Dentistry Laboratories Limited is dormant company.

5 | Debtors

| Note | 2024 £ | 2023 £
Amounts owed by related parties |  | 494,567 | 366,647
Prepayments |  | 140 | 140
|  | 494,707 | 366,787

UK Dental Design Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Loans and borrowings | 8 | 204,000 | -
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 300 | 300
Accruals and deferred income |  | - | 8,580
|  | 204,300 | 8,880

Creditors: amounts falling due after more than one year

| 2024 £ | 2023 £
Due after one year |  |
Other financial liabilities | 280,825 | 348,325

7 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £1 each | 50,000 | 50,000 | 50,000 | 50,000

8 | Loans and borrowings

Current loans and borrowings

| 2024 £ | 2023 £
Other borrowings | 204,000 | -