Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-01 false orthodontic dental practice activities 19 true 18 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09441164 2024-10-01 2025-09-30 09441164 2023-10-01 2024-09-30 09441164 2025-09-30 09441164 2024-09-30 09441164 c:Director1 2024-10-01 2025-09-30 09441164 d:Buildings d:LongLeaseholdAssets 2024-10-01 2025-09-30 09441164 d:Buildings d:LongLeaseholdAssets 2025-09-30 09441164 d:Buildings d:LongLeaseholdAssets 2024-09-30 09441164 d:PlantMachinery 2024-10-01 2025-09-30 09441164 d:PlantMachinery 2025-09-30 09441164 d:PlantMachinery 2024-09-30 09441164 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09441164 d:FurnitureFittings 2024-10-01 2025-09-30 09441164 d:FurnitureFittings 2025-09-30 09441164 d:FurnitureFittings 2024-09-30 09441164 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09441164 d:ComputerEquipment 2024-10-01 2025-09-30 09441164 d:ComputerEquipment 2025-09-30 09441164 d:ComputerEquipment 2024-09-30 09441164 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09441164 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09441164 d:Goodwill 2024-10-01 2025-09-30 09441164 d:Goodwill 2025-09-30 09441164 d:Goodwill 2024-09-30 09441164 d:CurrentFinancialInstruments 2025-09-30 09441164 d:CurrentFinancialInstruments 2024-09-30 09441164 d:Non-currentFinancialInstruments 2025-09-30 09441164 d:Non-currentFinancialInstruments 2024-09-30 09441164 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09441164 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09441164 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 09441164 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 09441164 d:ShareCapital 2025-09-30 09441164 d:ShareCapital 2024-09-30 09441164 d:RetainedEarningsAccumulatedLosses 2025-09-30 09441164 d:RetainedEarningsAccumulatedLosses 2024-09-30 09441164 c:FRS102 2024-10-01 2025-09-30 09441164 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09441164 c:FullAccounts 2024-10-01 2025-09-30 09441164 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09441164 2 2024-10-01 2025-09-30 09441164 d:Goodwill d:OwnedIntangibleAssets 2024-10-01 2025-09-30 09441164 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 09441164
| Orthodontics For You (Solihull) Limited Financial statements Information for filing with the registrar 30 September 2025 |
Orthodontics For You (Solihull) Limited
Balance sheet At 30 September 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 850,000 |  | 1,020,000
Tangible assets | 5 |  | 55,662 |  | 48,455
|  |  | 905,662 |  | 1,068,455
Current assets |  |  |  |  |
Stocks |  | 57,760 |  | 57,760 |
Debtors | 6 | 695,920 |  | 1,315,443 |
Cash at bank and in hand |  | 50,253 |  | 9,667 |
|  | 803,933 |  | 1,382,870 |
Creditors: amounts falling due within one year | 7 | (264,614) |  | (328,190) |
Net current assets |  |  | 539,319 |  | 1,054,680
Total assets less current liabilities |  |  | 1,444,981 |  | 2,123,135
Creditors: amounts falling due after more than one year | 8 |  | (123,732) |  | (145,722)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (11,109) |  | (11,192) |
|  |  | (11,109) |  | (11,192)
Net assets |  |  | 1,310,140 |  | 1,966,221
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,310,040 |  | 1,966,121
Shareholders' funds |  |  | 1,310,140 |  | 1,966,221
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Orthodontics For You (Solihull) Limited
Balance sheet (continued) At 30 September 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 March 2026.
M Forty
Director
Registered number: 09441164 The notes on pages 3 to 8 form part of these financial statements. 2
Orthodontics For You (Solihull) Limited
Notes to the financial statements for the year ended 30 September 2025
1. | General information
Orthodontics For You (Solihull) Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 532 Streetsbrook Road, Solihull, West Midlands, B91 1RD, United Kingdom. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue
The turnover shown in the profit and loss account represents NHS contract income, private fees and capitation schemes income receivable during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. 3
Orthodontics For You (Solihull) Limited
Notes to the financial statements for the year ended 30 September 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 10 | years
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Orthodontics For You (Solihull) Limited
Notes to the financial statements for the year ended 30 September 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - |  |
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 5
Orthodontics For You (Solihull) Limited
Notes to the financial statements for the year ended 30 September 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 19 (2024 - 18).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2024 | 1,700,000
| At 30 September 2025 | 1,700,000
| Amortisation |
| At 1 October 2024 | 680,000
| Charge for the year | 170,000
| At 30 September 2025 | 850,000
| Net book value |
| At 30 September 2025 | 850,000
| At 30 September 2024 | 1,020,000
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Orthodontics For You (Solihull) Limited
Notes to the financial statements for the year ended 30 September 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 October 2024 | - | 78,211 | 12,487 | 12,943 | 103,641
| Additions | 7,040 | 2,603 | 3,584 | 5,165 | 18,392
| At 30 September 2025 | 7,040 | 80,814 | 16,071 | 18,108 | 122,033
| Depreciation |  |  |  |  |
| At 1 October 2024 | - | 46,701 | 3,371 | 5,114 | 55,186
| Charge for the year | 59 | 7,878 | 1,406 | 1,842 | 11,185
| At 30 September 2025 | 59 | 54,579 | 4,777 | 6,956 | 66,371
| Net book value |  |  |  |  |
| At 30 September 2025 | 6,981 | 26,235 | 11,294 | 11,152 | 55,662
| At 30 September 2024 | - | 31,510 | 9,116 | 7,829 | 48,455
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 104,654 | 82,327
| Amounts owed by group undertakings | 591,266 | 1,232,932
| Other debtors | - | 184
|  | 695,920 | 1,315,443
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Orthodontics For You (Solihull) Limited
Notes to the financial statements for the year ended 30 September 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 16,078 | 14,277
| Trade creditors | 11,549 | 19,399
| Corporation tax | 149,930 | 193,179
| Other taxation and social security | 11,752 | 9,118
| Obligations under finance lease and hire purchase contracts | 4,109 | 5,399
| Other creditors | 3,002 | 2,873
| Accruals and deferred income | 68,194 | 83,945
|  | 264,614 | 328,190
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 123,732 | 141,613
| Net obligations under finance leases and hire purchase contracts | - | 4,109
|  | 123,732 | 145,722
9. | Related party transactions
| During the year the company operated an intercompany account with Orthodontics For You (Bromsgrove) Limited to record amounts due and from the company. At 30 September 2025 the company owed £182,796 (2024: £106,556) to Orthodontics For You (Bromsgrove) Limited. During the year the company operated an intercompany account with Primrose Holdings Limited to record amounts due and from the company. At 30 September 2025 the company was owed £753,345 (2024: £1,318,771) by Primrose Holdings Limited. During the year the company operated an intercompany account with Quality Orthodontics Limited to record amounts due and from the company. At 30 September 2025 the company was owed £20,716 (2024: £20,716) by Quality Orthodontics Limited.
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