Yorkshire Dental Suite (Holdings) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

Yorkshire Dental Suite (Holdings) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07183270 . The registered office is Dale House, 64 Fink Hill, Horsforth, Leeds, West Yorkshire, LS18 4DH.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Leasehold	11% Straight Line
Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	33% Straight Line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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Yorkshire Dental Suite (Holdings) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

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Yorkshire Dental Suite (Holdings) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	106,225	108,647	201,926	29,018	445,816
Additions	1,160	-	-	-	1,160

As at 31 March 2025	107,385	108,647	201,926	29,018	446,976

Depreciation
As at 1 April 2024	8,555	69,311	146,916	26,547	251,329
Provided during the period	11,727	9,834	8,252	2,039	31,852

As at 31 March 2025	20,282	79,145	155,168	28,586	283,181

Net Book Value
As at 31 March 2025	87,103	29,502	46,758	432	163,795

As at 1 April 2024	97,670	39,336	55,010	2,471	194,487

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	775,280

6. Investments

	Listed
	£
Cost
As at 1 April 2024	2,653

As at 31 March 2025	2,653

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	2,653

As at 1 April 2024	2,653

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Yorkshire Dental Suite (Holdings) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	312,893	156,356
Amounts owed by group undertakings	559,037	559,037
Other debtors	673,692	1,482,594

	1,545,622	2,197,987

8. Current Asset Investments

	2025	2024
	£	£
Other investments, held for sale	1,862,052	1,299,536

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	46,302	19,646
Bank loans and overdrafts	29,540	29,532
Amounts owed to group undertakings	-	264,914
Other creditors	3,880	4,035
Taxation and social security	315,128	-

	394,850	318,127

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

	2025	2024
	£	£
Bank loans	213,374	231,991

11. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	213,374		231,991

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Yorkshire Dental Suite (Holdings) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

13. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	14,572	18,396

14. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	104	104

15. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Dr Abdulbaset Dalghous	124,950	393,300

16. Related Party Transactions

YDS (Leeds) Ltd

YDS (Leeds) Ltd is a 100% owned subsidiary.

At the balance sheet date, the following amounts were included in trade debtors, £144,599 from YDS (Leeds) Ltd.

During the year the company charged rent of £40,000 (2024: £40,000) to its subsidiary, YDS (Leeds) Ltd.

During the year the company charged management fees of £25,000 (2024: £25,000) to its subsidiary, YDS (Leeds) Ltd.

During the period, dividends of £160,713 were paid to Yorkshire Dental Suite Holdings Ltd (2024: £1,075,000).

YDS Hull Ltd

YDS Hull Ltd is an associated company by virtue of is parent company being owned by associates of the owners of Yorkshire Dental Suite (Holdings) Ltd.

During the year the company charged gross rent of £15,400 to YDS Hull Ltd.

During the period advertising costs of £22,500 were charged to YDS Hull Ltd.

At the balance sheet date, trade debtors included £37,638 owed by YDS Hull Ltd.

YDS Group Ltd

YDS Group Ltd is an associated company by virtue of being controlled by associates of the owners of Yorkshire Dental Suite (Holdings) Ltd.

At the balance sheet date, trade debtors included £22,657 owed from YDS Group Ltd.

At the balance sheet date, £659,793 was owed by YDS Group Ltd (2024: £998,271).

YDS Guiseley Ltd

YDS Guiseley Ltd is an associated company by virtue of is parent company being owned by associates of the owners of Yorkshire Dental Suite (Holdings) Ltd.

At the balance sheet date, trade debtors included £45,000 owed by YDS Guiseley Ltd.

During the period advertising costs of £58,500 were charged to YDS Guiseley Ltd.

YDS Wakefield Ltd

...CONTINUED

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Yorkshire Dental Suite (Holdings) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

16. Related Party Transactions - continued

YDS Wakefield Ltd is an associated company by virtue of is parent company being owned by associates of the owners of Yorkshire Dental Suite (Holdings) Ltd.

At the balance sheet date, trade debtors included £36,000 owed by YDS Wakefield Ltd.

During the period, advertising costs of £58,000 were charged to YDS Wakefield Ltd.

At the balance sheet date, £30 was owed to YDS Wakefield Ltd (2024: £30 owed from).

YDS York Ltd

YDS York Ltd is an associated company by virtue of is parent company being owned by associates of the owners of Yorkshire Dental Suite (Holdings) Ltd.

At the balance sheet date, trade debtors included £27,000 owed by YDS York Ltd.

At the balance sheet date, £24 was owed to YDS York Ltd (2024: £327 owed by).

Suite Acquisitions S.L.U

At the balance sheet date, £559,036 (2024: £559,036) was due from Suite Acquisitions S.L.U. a company under common control registered in Spain.

Dividends of £291,550 were paid to Dr A Elhamidi during the period, the spouse of the director.

No additional transactions were undertaken during the period, such as are required to be disclosed under FRS 102.

17. Controlling Party

During the year the company was under control of the director and his Spouse, Mrs A Elhamidi.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		163,795		194,487
Investment Properties	5		775,280		775,280
Investments	6		2,653		2,653

			941,728		972,420
CURRENT ASSETS
Debtors	7	1,545,622		2,197,987
Investments	8	1,862,052		1,299,536
Cash at bank and in hand		274,273		29,484

		3,681,947		3,527,007
Creditors: Amounts Falling Due Within One Year	9	(394,850 )		(318,127 )

NET CURRENT ASSETS (LIABILITIES)			3,287,097		3,208,880

TOTAL ASSETS LESS CURRENT LIABILITIES			4,228,825		4,181,300

Creditors: Amounts Falling Due After More Than One Year	10		(213,374 )		(231,991 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	13		(14,572 )		(18,396 )

NET ASSETS			4,000,879		3,930,913

CAPITAL AND RESERVES
Called up share capital	14		104		104
Profit and Loss Account			4,000,775		3,930,809

SHAREHOLDERS' FUNDS			4,000,879		3,930,913