Triquestra Dental Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12272608

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		56,033		34,130

			56,033		34,130
CURRENT ASSETS
Debtors	5	7,096		8,889
Cash at bank and in hand		89,567		207,291

		96,663		216,180
Creditors: Amounts Falling Due Within One Year	6	(27,964 )		(134,330 )

NET CURRENT ASSETS (LIABILITIES)			68,699		81,850

TOTAL ASSETS LESS CURRENT LIABILITIES			124,732		115,980

Creditors: Amounts Falling Due After More Than One Year	7		(37,124 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,008 )		(8,533 )

NET ASSETS			73,600		107,447

CAPITAL AND RESERVES
Called up share capital	9		102		102
Profit and Loss Account			73,498		107,345

SHAREHOLDERS' FUNDS			73,600		107,447

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Triquestra Dental Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr John McVeigh Director	Dr Ann McVeigh Director
23 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Triquestra Dental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12272608 . The registered office is 3 Atlas House West Devon Business Park, Tavistock, Devon, PL19 9DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the fair value of the consideration received for the provision of dental services in theordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts.The company recognises revenue when the amount of revenue can be reliably measured, and it is probable thatfuture economic benefits will flow to the entity.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except thata change attributable to an item of income or expense recognised as other comprehensive income is alsorecognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted orsubstantively 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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Triquestra Dental Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	5,852	72,052	5,851	83,755
Additions	-	49,948	2,287	52,235
Disposals	-	(62,999 )	(3,178 )	(66,177 )

As at 31 October 2025	5,852	59,001	4,960	69,813

Depreciation
As at 1 November 2024	4,338	41,483	3,804	49,625
Provided during the period	379	2,836	1,422	4,637
Disposals	-	(37,529 )	(2,953 )	(40,482 )

As at 31 October 2025	4,717	6,790	2,273	13,780

Net Book Value
As at 31 October 2025	1,135	52,211	2,687	56,033

As at 1 November 2024	1,514	30,569	2,047	34,130

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,749	6,131
Prepayments and accrued income	2,347	2,758

	7,096	8,889

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	7,282	34,439
Other creditors	7,337	72,500
Taxation and social security	13,345	27,391

	27,964	134,330

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	37,124	-

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Triquestra Dental Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,282	34,439
Later than one year and not later than five years	37,124	-

	44,406	34,439

	44,406	34,439

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

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