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COMPANY REGISTRATION NUMBER: 12475836

Hampstead Dental Studio Limited

Filleted Unaudited Financial Statements

31 December 2025

Hampstead Dental Studio Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

Hampstead Dental Studio Limited

Balance Sheet

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | 78,375 | 94,875
Tangible assets | 6 | 456,946 | 509,065
| --------- | ---------
| 535,321 | 603,940

Current assets

Stocks | 6,890 | 5,985
Debtors | 7 | 66,391 | 90,021
Cash at bank and in hand | 45,925 | 24,315
| --------- | ---------
| 119,206 | 120,321

Creditors: amounts falling due within one year | 8 | 131,811 | 174,431
| --------- | ---------
Net current liabilities | 12,605 | 54,110
| --------- | ---------
Total assets less current liabilities | 522,716 | 549,830

Creditors: amounts falling due after more than one year | 9 | 459,241 | 527,840
| --------- | ---------
Net assets | 63,475 | 21,990
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 63,375 | 21,890
| -------- | --------
Shareholders funds | 63,475 | 21,990
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Hampstead Dental Studio Limited

Balance Sheet (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 23 March 2026 , and are signed on behalf of the board by:

Khilan Shah |
Director |

Company registration number: 12475836

Hampstead Dental Studio Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kimberley House, 31 Burnt Oak Broadway, Edgware, HA8 5LD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 10 years
| Fixtures and fittings | - | 15% Reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset .
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 9 (2024: 9 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 January 2025 and 31 December 2025 | 165,000
| ---------
Amortisation |
At 1 January 2025 | 70,125
Charge for the year | 16,500
| ---------
At 31 December 2025 | 86,625
| ---------
Carrying amount |
At 31 December 2025 | 78,375
| ---------
At 31 December 2024 | 94,875
| ---------

6. Tangible assets

| Short leasehold property | Furniture,fixtures,fittings and equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 3,109 | 728,756 | 731,865
Additions | – | 28,513 | 28,513
| ------- | --------- | ---------
At 31 December 2025 | 3,109 | 757,269 | 760,378
| ------- | --------- | ---------
Depreciation |  |  |
At 1 January 2025 | 1,005 | 221,795 | 222,800
Charge for the year | 311 | 80,321 | 80,632
| ------- | --------- | ---------
At 31 December 2025 | 1,316 | 302,116 | 303,432
| ------- | --------- | ---------
Carrying amount |  |  |
At 31 December 2025 | 1,793 | 455,153 | 456,946
| ------- | --------- | ---------
At 31 December 2024 | 2,104 | 506,961 | 509,065
| ------- | --------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Prepayments and accrued income | 52,141 | 61,796
Corporation tax repayable | – | 13,975
Other debtors | 14,250 | 14,250
| -------- | --------
| 66,391 | 90,021
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 40,206 | 40,180
Trade creditors | 2,598 | 4,427
Accruals and deferred income | 3,121 | 1,000
Corporation tax | 285 | –
Social security and other taxes | 5,596 | 6,441
Obligations under finance leases and hire purchase contracts | 46,961 | 13,449
Other creditors | 33,044 | 108,934
| --------- | ---------
| 131,811 | 174,431
| --------- | ---------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 245,368 | 263,153
Obligations under finance leases and hire purchase contracts | 136,057 | 194,034
Director loan accounts | 77,816 | 70,653
| --------- | ---------
| 459,241 | 527,840
| --------- | ---------