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Registered number: 11646304
YDS (Leeds) Ltd
Financial Statements
For The Year Ended 31 March 2025
YDS (Leeds) Ltd
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
YDS (Leeds) Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11646304
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,901 69,418
140,901 69,418
CURRENT ASSETS
Stocks 5 38,515 44,870
Debtors 6 2,339,801 2,324,383
Cash at bank and in hand 4,441,504 1,675,104
6,819,820 4,044,357
Creditors: Amounts Falling Due Within One Year 7 (4,256,906 ) (2,417,843 )
NET CURRENT ASSETS (LIABILITIES) 2,562,914 1,626,514
TOTAL ASSETS LESS CURRENT LIABILITIES 2,703,815 1,695,932
Creditors: Amounts Falling Due After More Than One Year 8 (1,669,000 ) (1,669,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,081 ) (17,355 )
NET ASSETS 1,004,734 9,577
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,004,634 9,477
SHAREHOLDERS' FUNDS 1,004,734 9,577
Page 1
Page 2
YDS (Leeds) Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Abdulbaset Dalghous
Director
25th February 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
YDS (Leeds) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
YDS (Leeds) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11646304 . The registered office is Dale House, 64 Fink Hill, Leeds, 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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
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YDS (Leeds) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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: 20 (2024: 27)
20 27
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 62,725 - 22,364 85,089
Additions 56,286 22,439 15,509 94,234
As at 31 March 2025 119,011 22,439 37,873 179,323
...CONTINUED
Page 4
Page 5
YDS (Leeds) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
Depreciation
As at 1 April 2024 10,604 - 5,067 15,671
Provided during the period 15,818 1,859 5,074 22,751
As at 31 March 2025 26,422 1,859 10,141 38,422
Net Book Value
As at 31 March 2025 92,589 20,580 27,732 140,901
As at 1 April 2024 52,121 - 17,297 69,418
5. Stocks
2025 2024
£ £
Materials 38,515 44,870
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 386,227 110,905
Amounts owed by group undertakings - 264,914
Other debtors 1,953,574 1,948,564
2,339,801 2,324,383
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 438,880 119,395
Other creditors 3,489,393 1,927,220
Taxation and social security 328,633 371,228
4,256,906 2,417,843
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other non current creditors 1,669,000 1,669,000
Page 5
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YDS (Leeds) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Yorkshire Dental Suite (Holdings) Ltd
Yorkshire Dental Suite (Holdings) Ltd is the parent company of YDS (Leeds) Ltd. 
During the year the company was charged rent of £40,000 (2024: £40,000) by Yorkshire Dental Suite (Holdings) Ltd.
During the year the company was charged a management fee of £25,000 (2024: £25,000) by Yorkshire Dental Suite (Holdings) Ltd. 
At the balance sheet date, the following amounts were included in trade creditors, £144,599 to Yorkshire Dental Suite (Holdings) Ltd.
During the period, dividends of £160,713 (2024: £1,075,000) were paid to Yorkshire Dental Suite (Holdings) Ltd.
YDS Group Ltd
YDS Group Ltd is an associated company by virtue of being controlled by associates of the owners of the parent company. 
During the year the company was charged repairs fees from YDS Group Ltd of £3,317.04. 
At the balance sheet date, trade creditors included £66,177 owed to YDS Group Ltd.
At the balance sheet date, £1,820,666 was payable from YDS Group Ltd (2024: £1,704,802).
During the year the company was charged wages costs from YDS Group Ltd of £206,007.
YDS Hull Ltd
YDS Hull Ltd is an associated company by virtue of being controlled by associates of the owners of the parent company. 
During the year, the company charged advertising fees of £247,500 to YDS Hull Ltd. 
At the balance sheet date, £9,812 was owed to YDS Hull Ltd (2024: £18,577 owed by).
At the balance sheet date, trade debtors included £46,276 owed by YDS Hull Ltd.
During the period wages costs of £30,883 were charged to YDS Hull Ltd.
Smile White (Holdings) Ltd
Smile White (Holdings) Ltd is an associated company by virtue of being controlled by associates of the owners of the parent company. 
At the balance sheet date, trade creditors included £148,240 owed to Smile White Holdings Ltd.
At the balance sheet date, trade debtors included £142,884 due from Smile White Holdings Ltd.
During the period, referral fees were charged to Smile White Holdings Ltd of £138,220. 
During the period, Smile White Holdings Ltd charged YDS (Leeds) Ltd £928,694 for implants and lab fees.
At the balance sheet date, £3,240 was owed from Smile White Holdings Ltd (2024: £28,905.06). 
YDS York Ltd
YDS York Ltd is an associated company by virtue of being controlled by associates of the owners of the parent company. 
During the year, the company charged advertising fees of £247,500 to YDS York Ltd. 
At the balance sheet date, £25,628 was owed to YDS York Ltd (2024: £6,813).
At the balance sheet date, trade debtors included £15,000 owed by YDS York Ltd.
YDS Wakefield Ltd
YDS Wakefield Ltd is an associated company by virtue of being controlled by associates of the owners of the parent company. 
...CONTINUED
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Page 7
YDS (Leeds) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Related Party Transactions - continued
At the balance sheet date, £32,928 was owed to YDS Wakefield Ltd.
At the balance sheet date, trade debtors included £20,000 owed by YDS Wakefield Ltd.
During the period, merchant rental costs of £3,175.10 and advertising costs of £180,000 were charged to YDS Wakefield Ltd.
YDS Guiseley Ltd
YDS Guiseley Ltd is an associated company by virtue of being controlled by associates of the owners of the parent company. 
At the balance sheet date, £48,451 was owed to YDS Guiseley Ltd.
At the balance sheet date, trade debtors included £62,500 owed from YDS Guiseley Ltd.
During the period repairs costs of £384 and advertising costs of £87,500 were charged to YDS Guiseley Ltd.
No additional transactions with related parties were undertaken during the period, such as are required to be disclosed under FRS 102.
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