REGISTERED NUMBER: SC723318 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Danada Health Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Hannigan

Mrs H M Hannigan

REGISTERED OFFICE:

c/o Hannigan Dental Care

8 Station Road

Muirhead

Glasgow

G69 9EE

REGISTERED NUMBER:

SC723318 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Intangible assets

4

185,200

185,200

Tangible assets

5

145,753

167,946

330,953

353,146

CURRENT ASSETS

Stocks

32,511

21,607

Debtors

6

73,097

60,193

Cash at bank

656,632

427,647

762,240

509,447

CREDITORS

Amounts falling due within one year

7

280,764

266,890

NET CURRENT ASSETS

481,476

242,557

TOTAL ASSETS LESS CURRENT LIABILITIES

812,429

595,703

CREDITORS

Amounts falling due after more than one year

8

(169,387

)

(194,239

)

PROVISIONS FOR LIABILITIES

10

(35,445

)

(41,986

)

NET ASSETS

607,597

359,478

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

607,497

359,378

SHAREHOLDERS' FUNDS

607,597

359,478

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 26 May 2026 and were signed on its behalf by:

P J Hannigan - Director

1.	STATUTORY INFORMATION

Danada Health Ltd is a private company, limited by shares , registered in Scotland. 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, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on 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.

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 recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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 13 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

185,200

NET BOOK VALUE

At 30 September 2025

185,200

At 30 September 2024

185,200

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

176,790

18,018

59,679

4,759

259,246

Additions

8,076

5,300

-

4,617

17,993

At 30 September 2025

184,866

23,318

59,679

9,376

277,239

DEPRECIATION

At 1 October 2024

58,879

4,505

26,110

1,806

91,300

Charge for year

25,198

4,703

8,392

1,893

40,186

At 30 September 2025

84,077

9,208

34,502

3,699

131,486

NET BOOK VALUE

At 30 September 2025

100,789

14,110

25,177

5,677

145,753

At 30 September 2024

117,911

13,513

33,569

2,953

167,946

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

71,356

60,193

Other debtors

1,741

-

73,097

60,193

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 9)

30,713

36,573

Tax

146,067

104,190

Social security and other taxes

-

2,969

Net wages

17,166

12,094

Pension payable

835

608

Other creditors

24,538

30,656

Directors' current accounts

35,603

56,452

Accrued expenses

25,842

23,348

280,764

266,890

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 9)

169,387

194,239

9.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans

30,713

36,573

Amounts falling due between two and five years:

Bank loans - 2-5 years

169,387

194,239

10.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

35,445

41,986

Deferred

tax

£

Balance at 1 October 2024

41,986

Provided during year

(6,541

)

Balance at 30 September 2025

35,445

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

Mrs H M Hannigan

Balance outstanding at start of year

(28,226

)

(6,224

)

Amounts advanced

109,383

157,109

Amounts repaid

(98,958

)

(179,111

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,801

)

(28,226

)

P J Hannigan

Balance outstanding at start of year

(28,226

)

(6,224

)

Amounts advanced

109,382

157,109

Amounts repaid

(98,958

)

(179,111

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,802

)

(28,226

)