REGISTERED NUMBER: 12488747 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Ocean Dentalcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Manlow

A J Pugsley

REGISTERED OFFICE:

1-2 Lansdowne House

Christchurch Road

Bournemouth

Dorset

BH13JP

REGISTERED NUMBER:

12488747 (England and Wales)

ACCOUNTANTS:

RAA Hilldean Limited

3 Sheen Road

Richmond Upon Thames

TW9 1AD

Fixed assets

Intangible assets

4

120,000

150,000

Tangible assets

5

243,895

250,400

363,895

400,400

Current assets

Stocks

6

4,185

5,100

Debtors

7

-

1,079

Cash at bank

56,715

59,259

60,900

65,438

Creditors

Amounts falling due within one year

8

(94,119

)

(101,206

)

Net current liabilities

(33,219

)

(35,768

)

Total assets less current liabilities

330,676

364,632

Creditors

Amounts falling due after more than one year

9

(18,746

)

(24,377

)

Net assets

311,930

340,255

Capital and reserves

Called up share capital

11

124

100

Retained earnings

311,806

340,155

Shareholders' funds

311,930

340,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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 9 June 2026 and were signed on its behalf by:

A J Pugsley - Director

C J Manlow - Director

1.	STATUTORY INFORMATION

Ocean Dentalcare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill/Software, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

DEFERRED TAX

Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date which are immaterial.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

300,000

AMORTISATION

At 1 April 2025

150,000

Charge for year

30,000

At 31 March 2026

180,000

NET BOOK VALUE

At 31 March 2026

120,000

At 31 March 2025

150,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

219,454

263,065

24,775

36,378

543,672

Additions

-

1,165

-

477

1,642

At 31 March 2026

219,454

264,230

24,775

36,855

545,314

DEPRECIATION

At 1 April 2025

-

241,599

20,757

30,916

293,272

Charge for year

-

5,658

1,004

1,485

8,147

At 31 March 2026

-

247,257

21,761

32,401

301,419

NET BOOK VALUE

At 31 March 2026

219,454

16,973

3,014

4,454

243,895

At 31 March 2025

219,454

21,466

4,018

5,462

250,400

6.

STOCKS

2026

2025

£

£

Stocks

4,185

5,100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

1,079

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

5,819

5,608

Other loans (see note 10)

-

2,296

Trade creditors

17,030

16,270

Tax

49,134

50,624

Social security and other taxes

-

841

Pension Control Account

651

820

Directors' current accounts

16,617

20,575

Accruals and deferred income

4,868

4,172

94,119

101,206

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

18,746

24,377

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

322

246

Bounce Back Loan under 1 year

5,497

5,362

Scanner loan under 1 year

-

2,296

5,819

7,904

Amounts falling due between one and two years:

Bounce Back Loan

18,746

24,377

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12

Ordinary A

£1

12

-

12

Ordinary B

£1

12

-

124

100

12.	ULTIMATE CONTROLLING PARTY

The company is under the control of C J Manlow and A J Pugsley.