Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Dr R J Glenning 22/08/2013 Mrs J Glenning 22/08/2013 01 April 2026 The principal activity of the Company during the financial year was the provision of dental services. 08661541 2025-09-30 08661541 bus:Director1 2025-09-30 08661541 bus:Director2 2025-09-30 08661541 2024-09-30 08661541 core:CurrentFinancialInstruments 2025-09-30 08661541 core:CurrentFinancialInstruments 2024-09-30 08661541 core:Non-currentFinancialInstruments 2025-09-30 08661541 core:Non-currentFinancialInstruments 2024-09-30 08661541 core:ShareCapital 2025-09-30 08661541 core:ShareCapital 2024-09-30 08661541 core:RetainedEarningsAccumulatedLosses 2025-09-30 08661541 core:RetainedEarningsAccumulatedLosses 2024-09-30 08661541 core:OfficeEquipment 2024-09-30 08661541 core:OfficeEquipment 2025-09-30 08661541 core:CurrentFinancialInstruments core:Secured 2025-09-30 08661541 bus:OrdinaryShareClass1 2025-09-30 08661541 2024-10-01 2025-09-30 08661541 bus:FilletedAccounts 2024-10-01 2025-09-30 08661541 bus:SmallEntities 2024-10-01 2025-09-30 08661541 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08661541 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08661541 bus:Director1 2024-10-01 2025-09-30 08661541 bus:Director2 2024-10-01 2025-09-30 08661541 core:OfficeEquipment core:TopRangeValue 2024-10-01 2025-09-30 08661541 2023-10-01 2024-09-30 08661541 core:OfficeEquipment 2024-10-01 2025-09-30 08661541 core:CurrentFinancialInstruments 2024-10-01 2025-09-30 08661541 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 08661541 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 08661541 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 08661541 (England and Wales)

# PENINSULA DENTAL SERVICES LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

PENINSULA DENTAL SERVICES LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

PENINSULA DENTAL SERVICES LIMITED

## BALANCE SHEET

As at 30 September 2025
PENINSULA DENTAL SERVICES LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 126 |  | 203
|  | 126 |  | 203
Current assets |  |  |  |
Debtors | 4 | 46,461 |  | 35,889
Cash at bank and in hand |  | 17,235 |  | 17,582
|  | 63,696 |  | 53,471
Creditors: amounts falling due within one year | 5 | ( 13,074) |  | ( 15,930)
Net current assets |  | 50,622 |  | 37,541
Total assets less current liabilities |  | 50,748 |  | 37,744
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 833)
Net assets |  | 50,748 |  | 36,911
Capital and reserves |  |  |  |
Called-up share capital | 7 | 720 |  | 720
Profit and loss account |  | 50,028 |  | 36,191
Total shareholder's funds |  | 50,748 |  | 36,911

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

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Peninsula Dental Services Limited (registered number: 08661541) were approved and authorised for issue by the Board of Directors on 01 April 2026. They were signed on its behalf by:

Dr R J Glenning Director |

PENINSULA DENTAL SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
PENINSULA DENTAL SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Peninsula Dental Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. The company recognises revenue when the value of services provided to date can be reliably measured.

##### Employee benefits

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

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Office equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 306 |  | 306
At 30 September 2025 | 306 |  | 306
Accumulated depreciation |  |  |
At 01 October 2024 | 103 |  | 103
Charge for the financial year | 77 |  | 77
At 30 September 2025 | 180 |  | 180
Net book value |  |  |
At 30 September 2025 | 126 |  | 126
At 30 September 2024 | 203 |  | 203

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by directors | 46,461 |  | 10,887
Other debtors | 0 |  | 25,002
| 46,461 |  | 35,889

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other loans (secured) | 833 |  | 5,000
Accruals | 2,341 |  | 1,850
Taxation and social security | 9,900 |  | 9,080
| 13,074 |  | 15,930

The director has personally guaranteed the loan on behalf of the company.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other loans | 0 |  | 833

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
720 Ordinary shares of £ 1.00 each | 720 |  | 720

#### 8. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Opening Balance as at 1 October 2024 | 10,887 |  | 35,434
Advances to director | 65,009 |  | 14,057
Repayments by director | (29,435) |  | (38,604)
Closing Balance as at 30 September 2025 | 46,461 |  | 10,887

The company operates a loan account with the director, there is no fixed date of repayment and the loan bears interest at the rate stipulated by HM Revenue & Customs on any amounts exceeding £10,000.