Gower Healthcare Dental Ltd

Gower Healthcare Dental Ltd Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Gower Healthcare Dental Ltd for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gower Healthcare Dental Ltd for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Gower Healthcare Dental Ltd , as a body, in accordance with the terms of our engagement letter dated 13 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Gower Healthcare Dental Ltd and state those matters that we have agreed to state to the Board of Directors of Gower Healthcare Dental Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gower Healthcare Dental Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Gower Healthcare Dental Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Gower Healthcare Dental Ltd . You consider that Gower Healthcare Dental Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Gower Healthcare Dental Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 October 2025. .................................................... S J Mayled Ltd t/a Stephen Mayled & Associates Suite G2 The Business Centre Cardiff House, Cardiff Road Barry Vale of Glamorgan CF63 2AW 13 May 2026 2

Gower Healthcare Dental Ltd
Accountants' Report
For the year ended 31 October 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Gower Healthcare Dental Ltd for the year ended 31 October 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gower Healthcare Dental Ltd for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Gower Healthcare Dental Ltd , as a body, in accordance with the terms of our engagement letter dated 13 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Gower Healthcare Dental Ltd and state those matters that we have agreed to state to the Board of Directors of Gower Healthcare Dental Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gower Healthcare Dental Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Gower Healthcare Dental Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Gower Healthcare Dental Ltd . You consider that Gower Healthcare Dental Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gower Healthcare Dental Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2025.

....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
13 May 2026

Gower Healthcare Dental Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,294,330	639,030
		1,294,330	639,030
Current assets
Stocks	4	15,000	8,071
Debtors	5	239,017	137,040
Cash at bank and in hand		843,159	234,169
		1,097,176	379,280
Creditors: amount falling due within one year	6	(473,899)	(245,485)
Net current assets		623,277	133,795

Total assets less current liabilities		1,917,607	772,825
Creditors: amount falling due after more than one year	7	(433,791)	(216,033)
Accruals and deferred income		(42,503)	0
Provisions for liabilities	8	(157,638)	(65,522)
Net assets		1,283,675	491,270

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		1,283,575	491,170
Shareholders' funds		1,283,675	491,270

For the year ended 31 October 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 13 May 2026 and were signed on its behalf by:

-------------------------------
Geraint Jones
Director

Gower Healthcare Dental Ltd
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Gower Healthcare Dental Ltd is a private company, limited by shares, registered in England and Wales, registration number 12957748, registration address Suite G2, The Business Centre, Cardiff House, Cardiff Road, Barry , CF63 2AW. The trading address of the company is Integrated Care Centre, Rhodfa'r Felin, Cardigan, SA43 1JX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	50 Straight Line
Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Improvements to property	25 Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 15 (2024 : 11).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Improvements to property	Total
	£	£	£	£	£
At 01 November 2024	121,256	271,557	172,445	287,481	852,739
Additions	-	433,580	103,667	357,213	894,460
Disposals	-	(18,834)	-	(33,037)	(51,871)
At 31 October 2025	121,256	686,303	276,112	611,657	1,695,328
Depreciation
At 01 November 2024	4,850	137,316	44,596	26,946	213,708
Charge for year	2,425	137,247	23,152	24,466	187,290
On disposals	-	-	-	-	-
At 31 October 2025	7,275	274,563	67,748	51,412	400,998
Net book values
Closing balance as at 31 October 2025	113,981	411,740	208,364	560,245	1,294,330
Opening balance as at 01 November 2024	116,406	134,241	127,849	260,534	639,030

Stocks

	2025 £		2024 £
Stocks	15,000		8,071
	15,000		8,071

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	239,017	123,380
Prepayments & Accrued Income	0	13,660
	239,017	137,040

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	77,739	71,677
Corporation Tax	215,796	69,192
PAYE & Social Security	13,160	4,185
Accrued Expenses	11,456	56,974
Other Creditors	24,563	24,846
Obligations under HP/Financial Leases	131,185	18,611
	473,899	245,485

Creditors: amount falling due after more than one year

	2025 £	2024 £
Obligations Under HP/Financial Leases	256,854	127,320
Directors' Loan Accounts	176,937	88,713
	433,791	216,033

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	155,026	65,522
Pension Provisions	2,612	0
	157,638	65,522

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

10.	Ultimate Controlling Party The ultimate controlling parties are Dr W Howell, Dr A Walker and Mr G Jones.

Registered Number: 12957748
England and Wales
GOWER HEALTHCARE DENTAL LTD

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025