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REGISTERED NUMBER: 07232921 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

WATERSIDE DENTSPA LIMITED
WATERSIDE DENTSPA LIMITED (REGISTERED NUMBER: 07232921)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026










Page

Statement of Financial Position 1

Notes to the Financial Statements 3


WATERSIDE DENTSPA LIMITED (REGISTERED NUMBER: 07232921)

STATEMENT OF FINANCIAL POSITION
28 FEBRUARY 2026

2026 2025
Notes £    £   
CURRENT ASSETS
Debtors 5 16,195 28,934
Cash at bank 8,174 2,517
24,369 31,451
CREDITORS
Amounts falling due within one year 6 9,212 9,212
NET CURRENT ASSETS 15,157 22,239
TOTAL ASSETS LESS CURRENT
LIABILITIES
15,157
22,239

CREDITORS
Amounts falling due after more than one year 7 16,739 21,739
NET (LIABILITIES)/ASSETS (1,582 ) 500

CAPITAL AND RESERVES
Called up share capital 8 500 500
Retained earnings (2,082 ) -
SHAREHOLDERS' FUNDS (1,582 ) 500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 1 continued...
WATERSIDE DENTSPA LIMITED (REGISTERED NUMBER: 07232921)

STATEMENT OF FINANCIAL POSITION - continued
28 FEBRUARY 2026


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:





Mr B J Van Rooyen - Director


The notes form part of these financial statements

Page 2
WATERSIDE DENTSPA LIMITED (REGISTERED NUMBER: 07232921)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026


1. STATUTORY INFORMATION

Waterside Dentspa Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07232921

Registered office: 40, Langdown Lawn
Hythe
Southampton
SO45 5GR

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

ACCOUNTING ESTIMATES AND JUDGEMENTS
In preparing the financial statements, the directors are required to make estimates and judgments about the carrying amounts of assets and liabilities. The estimates and assumptions are reviewed on an ongoing basis and are based on historical experience and other factors that are considered by the directors to be relevant. Revision to accounting estimates are recognised in the period in which the estimate is revised.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 20% on cost

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


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WATERSIDE DENTSPA LIMITED (REGISTERED NUMBER: 07232921)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2026


2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

FIXED ASSETS INVESTMENT
Fixed assets investment is stated at cost less provision for any permanent diminution in value.

FINANCIAL INSTRUMENTS
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors greater than one year are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Page 4 continued...
WATERSIDE DENTSPA LIMITED (REGISTERED NUMBER: 07232921)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2026


2. ACCOUNTING POLICIES - continued

GOING CONCERN
The company's balance sheet shows deficit retained earnings position due to loss for the year. However, the directors have confirmed their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
Cost
At 1 March 2025
and 28 February 2026 3,245
Depreciation
At 1 March 2025
and 28 February 2026 3,245
Net book value
At 28 February 2026 -
At 28 February 2025 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Amounts owed by group undertakings 16,195 16,195
Other debtors - 12,739
16,195 28,934

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans and overdrafts 5,000 5,000
Other creditors 4,212 4,212
9,212 9,212

Page 5 continued...
WATERSIDE DENTSPA LIMITED (REGISTERED NUMBER: 07232921)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2026


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2026 2025
£    £   
Bank loans 16,739 21,739

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 16,739 21,739

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
500 Ordinary £1 500 500

Page 6