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Registration number: 13787169

Peninsula Dental Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Peninsula Dental Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Peninsula Dental Limited

Company Information

Directors | Dr R J Glenning Dr A D Rochester

Registered office | 1 Colleton Crescent Exeter Devon EX2 4DG

Accountants | Thompson Jenner LLP Chartered Accountants 1 Colleton Crescent Exeter Devon EX2 4DG

Peninsula Dental Limited

(Registration number: 13787169)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 470,770 | 469,774
Current assets |  |  |
Debtors | 5 | 120,717 | 360,718
Cash at bank and in hand |  | 20,204 | 1,447
|  | 140,921 | 362,165
Creditors: Amounts falling due within one year | 6 | (447,721) | (646,541)
Net current liabilities |  | (306,800) | (284,376)
Total assets less current liabilities |  | 163,970 | 185,398
Creditors: Amounts falling due after more than one year | 6 | (81,993) | (103,421)
Net assets |  | 81,977 | 81,977
Capital and reserves |  |  |
Called up share capital |  | 700 | 700
Share premium reserve |  | 81,277 | 81,277
Shareholders' funds |  | 81,977 | 81,977

For the financial year ending 30 September 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 May 2026 and signed on its behalf by:

......................................... Dr R J Glenning Director

Peninsula Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Colleton Crescent
Exeter
Devon
EX2 4DG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

These financial statements have been prepared using the historical cost convention except that as
disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Peninsula Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Peninsula Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 470,770 | 469,774

Subsidiaries | £
Cost or valuation
At 1 October 2024 | 469,774
Disposals | 996
At 30 September 2025 | 470,770
Provision
Carrying amount
At 30 September 2025 | 470,770
At 30 September 2024 | 469,774

5 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 59,029 | 64,940
Other debtors |  | 61,688 | 295,778
Total current trade and other debtors |  | 120,717 | 360,718

Peninsula Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 21,429 | 21,428
Trade creditors |  | 4,352 | 7,222
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 259,353 | 312,806
Other creditors |  | 158,787 | 301,285
Accrued expenses |  | 3,800 | 3,800
|  | 447,721 | 646,541

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 81,993 | 103,421

Peninsula Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 21,429 | 21,428

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 81,993 | 103,421