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Registered Number: 06040875
England and Wales
DENTAL CARE CENTRE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

Dental Care Centre Limited Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 19,840 |  | 9,211
|  | 19,840 |  | 9,211
Current assets |  |  |
Stocks | 5 | 3,328 |  | 2,734
Debtors | 6 | 41,581 |  | 30,876
Cash at bank and in hand |  | 1,226,256 |  | 1,115,264
|  | 1,271,165 |  | 1,148,874
Creditors: amount falling due within one year | 7 | (194,257) |  | (208,924)
Net current assets |  | 1,076,908 |  | 939,950
Total assets less current liabilities |  | 1,096,748 |  | 949,161
Provisions for liabilities | 8 | (4,257) |  | (1,716)
Net assets |  | 1,092,491 |  | 947,445
Capital and reserves |  |  |
Called up share capital | 9 | 1,000 |  | 1,000
Profit and loss account |  | 1,091,491 |  | 946,445
Shareholders' funds |  | 1,092,491 |  | 947,445
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges 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 director on 02 June 2026 and were signed by:
------------------------------- H K Gupta Director
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Dental Care Centre Limited Notes to the Financial Statements For the year ended 30 June 2025
General Information Dental Care Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 06040875, registration address 2-4 Taylor Hall Lane, Mirfield, West Yorkshire, WF14 0HW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The director believes that the company is well placed to manage its business risks successfully. Accordingly, he has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. 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:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 15% Reducing Balance
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 13 (2024 : 13).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 July 2024 | 575,000 |  | 575,000
Additions | - |  | -
Disposals | - |  | -
At 30 June 2025 | 575,000 |  | 575,000
Amortisation
At 01 July 2024 | 575,000 |  | 575,000
Charge for year | - |  | -
On disposals | - |  | -
At 30 June 2025 | 575,000 |  | 575,000
Net book values
At 30 June 2025 | - |  | -
At 30 June 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 34,083 |  | 25,287 |  | 59,370
Additions | - |  | 14,280 |  | 14,280
Disposals | - |  | - |  | -
At 30 June 2025 | 34,083 |  | 39,567 |  | 73,650
Depreciation
At 01 July 2024 | 32,805 |  | 17,354 |  | 50,159
Charge for year | 319 |  | 3,332 |  | 3,651
On disposals | - |  | - |  | -
At 30 June 2025 | 33,124 |  | 20,686 |  | 53,810
Net book values
Closing balance as at 30 June 2025 | 959 |  | 18,881 |  | 19,840
Opening balance as at 01 July 2024 | 1,278 |  | 7,933 |  | 9,211
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 3,328 |  | 2,734
| 3,328 |  | 2,734
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 1,259 |  | 973
Other Debtors | 40,322 |  | 29,903
| 41,581 |  | 30,876
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 16,041 |  | 1,849
Taxation and Social Security | 51,639 |  | 45,234
Other Creditors | 126,577 |  | 161,841
| 194,257 |  | 208,924
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 3,705 |  | 1,672
Pension Provisions | 552 |  | 44
| 4,257 |  | 1,716
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
995 Class shares of £1.00 each | 995 |  | 995
1 Class A share of £1.00 each | 1 |  | 1
1 Class B share of £1.00 each | 1 |  | 1
1 Class C share of £1.00 each | 1 |  | 1
1 Class D share of £1.00 each | 1 |  | 1
1 Class E share of £1.00 each | 1 |  | 1
| 1,000 |  | 1,000
All shares have equal rights on voting, dividend and capital distribution.
10. | Control The company was under the control of the director in the current and previous period.
11. | Directors Loan At 30th June 2025, the directors loan account of £98,646 ( 2024: £129,412) is unsecured, repayable on demand and currently interest free. During the period the director incurred the following transactions:
|  | Balance B/F £ |  | Advances £ |  | Credits £ |  | Balance C/F £
--- | --- | --- | --- | --- | --- | --- | --- | ---
Directors Loan |  | (129,412) |  | 38,729 |  | (7,963) |  | (98,646)
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