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Registration number: 06040797

Eden Dental Practice Limited
Unaudited Financial Statements
1 April 2025 to 10 March 2026

Eden Dental Practice Limited

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Eden Dental Practice Limited
for the Period Ended 10 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Eden Dental Practice Limited for the period ended 10 March 2026 as set out on pages 2 to 12 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Eden Dental Practice Limited, as a body, in accordance with the terms of our engagement letter dated 2 September 2022. Our work has been undertaken solely to prepare for your approval the accounts of Eden Dental Practice Limited and state those matters that we have agreed to state to the Board of Directors of Eden Dental Practice Limited, 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 Eden Dental Practice Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Eden Dental Practice Limited 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 Eden Dental Practice Limited. You consider that Eden Dental Practice Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Eden Dental Practice Limited. 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.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

28 May 2026

Eden Dental Practice Limited

(Registration number: 06040797)
Balance Sheet as at 10 March 2026

| Note | 10 March 2026 £ | 31 March 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 2,293,893 | 2,367,556
Current assets |  |  |
Stocks |  | 11,000 | 8,000
Debtors | 6 | 26,186 | 7,131
Cash at bank and in hand |  | 231,041 | 299,346
|  | 268,227 | 314,477
Creditors: Amounts falling due within one year | 7 | (1,447,443) | (237,482)
Net current (liabilities)/assets |  | (1,179,216) | 76,995
Total assets less current liabilities |  | 1,114,677 | 2,444,551
Creditors: Amounts falling due after more than one year | 7 | - | (1,286,795)
Provisions for liabilities |  | (70,444) | (72,967)
Net assets |  | 1,044,233 | 1,084,789
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 11 | 11
Profit and loss account |  | 1,044,222 | 1,084,778
Total equity |  | 1,044,233 | 1,084,789

Eden Dental Practice Limited

(Registration number: 06040797)
Balance Sheet as at 10 March 2026 (continued)

For the financial period ending 10 March 2026 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 period 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 and 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 28 May 2026 and signed on its behalf by:

.........................................

N A A Miller

Director

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026

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 Peacock Road
Durranhill
CARLISLE
CA1 3UD

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The company has net current liabilities at 10 March 2026 and meets its day to day working capital requirements through loans from it's parent company, that are repayable on demand. On the basis of this support, the director considers it appropriate to prepare the financial statements on the going concern basis.
However, should the company not have the support of its parent company, and therefore be unable to continue trading, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for any further liabilities which might arise, and to reclassify fixed assets and long term liabilities as current assets and current liabilities.

Disclosure of long or short period

The accounting period has been shortened to align with a change in ownership of the company.

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.

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

Other grants
Other grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets on a basis consistent with the depreciation policy.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 2% straight line basis
Plant and equipment | 15% reducing balance basis
Furniture, fittings and office equipment | 33% straight line & 15% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

Asset class | Amortisation method and rate
Goodwill | 10 years straight line basis

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 the sale of goods 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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 where due after more than one year.

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.

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 18 (2025 - 18).

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 324,772 | 324,772
At 10 March 2026 | 324,772 | 324,772
Amortisation
At 1 April 2025 | 324,772 | 324,772
At 10 March 2026 | 324,772 | 324,772
Carrying amount
At 10 March 2026 | - | -

5 | Tangible assets

| Land and buildings £ | Plant and equipment £ | Furniture, fittings and office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 2,084,706 | 653,633 | 265,524 | 3,003,863
Additions | - | 40,080 | - | 40,080
Disposals | - | (5,196) | - | (5,196)
At 10 March 2026 | 2,084,706 | 688,517 | 265,524 | 3,038,747
Depreciation
At 1 April 2025 | 186,816 | 313,764 | 135,727 | 636,307
Charge for the period | 38,481 | 52,036 | 21,574 | 112,091
Eliminated on disposal | - | (3,544) | - | (3,544)
At 10 March 2026 | 225,297 | 362,256 | 157,301 | 744,854
Carrying amount
At 10 March 2026 | 1,859,409 | 326,261 | 108,223 | 2,293,893
At 31 March 2025 | 1,897,890 | 339,869 | 129,797 | 2,367,556

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

6 | Debtors

| 10 March 2026 £ | 31 March 2025 £
Trade debtors | 25,136 | 3,933
Other debtors | 1,050 | 3,198
| 26,186 | 7,131

7 | Creditors

| Note | 10 March 2026 £ | 31 March 2025 £
Due within one year |  |  |
Loans and borrowings | 8 | 570 | 170,161
Trade creditors |  | 69,220 | 52,019
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 1,312,871 | -
Taxation and social security |  | 11,887 | 7,704
Other creditors |  | 52,895 | 7,598
|  | 1,447,443 | 237,482
Due after one year |  |  |
Loans and borrowings | 8 | - | 1,286,795

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

8 | Loans and borrowings

| 10 March 2026 £ | 31 March 2025 £
Current loans and borrowings
Bank borrowings | - | 78,074
Bank overdrafts | - | 5,650
Finance lease liabilities | - | 39,153
Other borrowings | 570 | 47,284
| 570 | 170,161

Current loans and borrowings includes the following liabilities, on which security has been given by the company:

| 10 March 2026 £ | 31 March 2025 £
Bank borrowings | - | 78,074
Bank overdrafts | - | 5,650
Finance lease liabilities | - | 39,153
| - | 122,877

Bank borrowings are secured by fixed and floating charges over the company's assets.
Finance leases are secured against the assets to which they relate.

| 10 March 2026 £ | 31 March 2025 £
Non-current loans and borrowings
Bank borrowings | - | 1,210,970
Finance lease liabilities | - | 75,825
| - | 1,286,795

Non-current loans and borrowings includes the following liabilities, on which security has been given by the company:

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

| 10 March 2026 £ | 31 March 2025 £
Bank borrowings | - | 1,210,970
Finance lease liabilities | - | 75,825
| - | 1,286,795

Bank borrowings are secured by fixed and floating charges over the company's assets.
Finance leases are secured against the assets to which they relate.

Eden Dental Practice Limited

Notes to the Financial Statements for the Period from 1 April 2025 to 10 March 2026 (continued)

9 | Related party transactions

2025 | At 1 April 2024 £ | Advances £ | Repayments £ | Other payments £ | Dividends credited £ | Interest £ | At 31 March 2025 £
E Mather
Loan | - | 21,786 | (21,851) | - | - | 65 | -

Directors' advances are repayable on demand.
Interest has been charged at 2.25% on advances to the director.