Company No: 10273647 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Dr David Richard Bloom (Appointed 09 September 2025)
	Gary Dickenson

REGISTERED OFFICE	Fairview
	Aglionby
	Carlisle
	CA4 8AQ
	United Kingdom

COMPANY NUMBER

10273647 (England and Wales)

ACCOUNTANT	Inglis Chartered Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	90,485		0
		90,485		0
Current assets
Debtors	4	46,288		11,797
Cash at bank and in hand	5	2,959		4,731
		49,247		16,528
Creditors: amounts falling due within one year	6	( 49,433)		( 6,852)
Net current (liabilities)/assets		(186)		9,676
Total assets less current liabilities		90,299		9,676
Net assets		90,299		9,676
Capital and reserves
Called-up share capital	8	400		200
Share premium account		199,900		99,900
Profit and loss account		( 110,001 )		( 90,424 )
Total shareholders' funds		90,299		9,676

For the financial year ending 31 July 2025 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 financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Digital Orthodontic Solutions Ltd (registered number: 10273647) were approved and authorised for issue by the Board of Directors on 24 April 2026. They were signed on its behalf by:

Gary Dickenson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Digital Orthodontic Solutions Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fairview, Aglionby, Carlisle, CA4 8AQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software	10 years straight line
Trademarks, patents and licences	10 years straight line

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	1		1

3. Intangible assets

	Computer software		Trademarks, patents and licences		Total
	£		£		£
Cost
At 01 August 2024	0		0		0
Additions	63,224		28,132		91,356
At 31 July 2025	63,224		28,132		91,356
Accumulated amortisation
At 01 August 2024	0		0		0
Charge for the financial year	0		871		871
At 31 July 2025	0		871		871
Net book value
At 31 July 2025	63,224		27,261		90,485
At 31 July 2024	0		0		0

4. Debtors

	2025		2024
	£		£
Deferred tax asset	25,803		0
Other debtors	20,485		11,797
	46,288		11,797

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	2,959		4,731

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	40,075		0
Amounts owed to Group undertakings	9,252		5,652
Taxation and social security	106		0
Other creditors	0		1,200
	49,433		6,852

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	0		0
Credited to the Statement of Income and Retained Earnings	25,803		0
At the end of financial year	25,803		0

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
400 Ordinary shares of £ 1.00 each (2024: 200 shares of £ 1.00 each)	400		200