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Registration number: 07213884

Church Lane Dental Practice Limited
Unaudited Filleted Financial Statements
for the Period from 1 June 2025 to 31 January 2026

Church Lane Dental Practice Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Church Lane Dental Practice Limited

(Registration number: 07213884)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 9,988 | 10,933
Current assets |  |  |
Stocks | 6 | 4,000 | 7,000
Debtors | 7 | 192,158 | 143,197
Cash at bank and in hand |  | 48,033 | 27,699
|  | 244,191 | 177,896
Creditors: Amounts falling due within one year | 8 | (82,214) | (59,722)
Net current assets |  | 161,977 | 118,174
Total assets less current liabilities |  | 171,965 | 129,107
Provisions for liabilities |  | (2,314) | (2,526)
Net assets |  | 169,651 | 126,581
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 169,641 | 126,571
Shareholders' funds |  | 169,651 | 126,581

For the financial period ending 31 January 2026 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 period 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 13 February 2026 and signed on its behalf by:

......................................... Mr Dimitar Krastev Director

Church Lane Dental Practice Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 31 January 2026

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:
Suite I Windrush Court
Blacklands Way
Abingdon Business Park
Abingdon
Oxfordshire
OX14 1SY
United Kingdom

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Church Lane Dental Practice Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Business combinations

The company was acquired by D&D AK Ltd on 27th January 2026.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

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.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 10 (2025 - 10).

Church Lane Dental Practice Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 31 January 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 June 2025 | 500,000 | 500,000
At 31 January 2026 | 500,000 | 500,000
Amortisation
At 1 June 2025 | 500,000 | 500,000
At 31 January 2026 | 500,000 | 500,000
Carrying amount
At 31 January 2026 | - | -

5 | Tangible assets

| Long leasehold land and buildings £ | Fixtures and fittings £ | Total £
Cost or valuation
At 1 June 2025 | 11,627 | 58,136 | 69,763
At 31 January 2026 | 11,627 | 58,136 | 69,763
Depreciation
At 1 June 2025 | 3,541 | 55,289 | 58,830
Charge for the period | 233 | 712 | 945
At 31 January 2026 | 3,774 | 56,001 | 59,775
Carrying amount
At 31 January 2026 | 7,853 | 2,135 | 9,988
At 31 May 2025 | 8,086 | 2,847 | 10,933

Included within the net book value of land and buildings above is £7,853 (2025 - £8,086) in respect of long leasehold land and buildings.

Church Lane Dental Practice Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 31 January 2026

6 | Stocks

| 2026 £ | 2025 £
Other inventories | 4,000 | 7,000

7 | Debtors

Current | Note | 2026 £ | 2025 £
Trade debtors |  | 4,282 | -
Amounts owed by related parties | 9 | 187,476 | -
Prepayments |  | 400 | 372
Other debtors |  | - | 142,825
|  | 192,158 | 143,197

8 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 23,191 | 15,971
Taxation and social security | 55,580 | 40,700
Other creditors | 3,443 | 3,051
| 82,214 | 59,722

9 | Related party transactions

The director's loan is provided with no fixed repayment terms, and is repayable on demand. Interest is charged at the rate set by HMRC for beneficial loans.

Transactions with directors

2026 | At 1 June 2025 £ | Advances to director £ | Repayments by director £ | At 31 January 2026 £
Mr Simon Smallwood
Directors' loan | 142,825 | 47,408 | (190,233) | -

Church Lane Dental Practice Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 31 January 2026

2025 | At 1 June 2024 £ | Advances to director £ | At 31 May 2025 £
Mr Simon Smallwood
Directors' loan | (4) | 142,829 | 142,825

Summary of transactions with parent

All transactions with the parent entity have been concluded under normal market conditions.