Ben Pearson Ltd - Accounts

Ben Pearson Ltd
Director's Report
For the year ended 31 December 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 December 2025

Principal activities

Principal activity of the company during the financial year was of the provision of oral and other healthcare services.

Statement of director's responsibilities

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The report has been prepared having taken advance of the small companies exemption in the Companies Act 2006.

Director

The director who served the company throughout the year was as follows:

Ben Pearson (from 12/11/2009)

On behalf of the board.

----------------------------------
Ben Pearson
Director

Date approved: 22 June 2026

Ben Pearson Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	680,827	696,174
		680,827	696,174
Current assets
Stocks	5	18,845	22,807
Debtors: amounts falling due within one year	6	24,698	22,279
Debtors: amounts falling due after one year	7	0	670
Cash at bank and in hand		110,118	83,764
		153,661	129,520
Creditors: amount falling due within one year		(175,885)	(105,823)
Net current assets		(22,224)	23,697

Total assets less current liabilities		658,603	719,871
Creditors: amount falling due after more than one year		(551,170)	(629,933)
Accruals and deferred income		(23,078)	(11,189)
Provisions for liabilities	8	(28,278)	(31,757)
Net assets		56,077	46,992

Capital and reserves
Called up share capital	9	105	105
Profit and loss account		55,972	46,887
Shareholders' funds		56,077	46,992

For the year ended 31 December 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 director has chosen to exercise the option in S444(1)(a) CA 2006 and file just the balance sheet.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small company's regime.

The financial statements were approved by the director on 22 June 2026 and were signed by:

-------------------------------
Ben Pearson
Director

Ben Pearson Ltd
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Ben Pearson Ltd is a private company, limited by shares, registered in England and Wales, registration number 07073666, registration address Suite G2 The Business Centre, Cardiff House Cardiff Road, Barry, Vale of Glamorgan, CF63 2AW. The trading address of the company is Life Dental & Wellbeing, 31 Queen Street, Exeter, Devon, EX4 3SR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

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.

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 4 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:

Land and Buildings	0 Reducing Balance
Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Computer Equipment	25% 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 19 (2024 : 20).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	450,000	450,000
Additions	-	-
Disposals	-	-
At 31 December 2025	450,000	450,000
Amortisation
At 01 January 2025	450,000	450,000
Charge for year	-	-
On disposals	-	-
At 31 December 2025	450,000	450,000
Net book values
At 31 December 2025	-	-
At 31 December 2024	-	-

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 January 2025	567,715	456,981	78,761	64,397	1,167,854
Additions	-	16,810	-	1,180	17,990
Disposals	-	-	-	-	-
At 31 December 2025	567,715	473,791	78,761	65,577	1,185,844
Depreciation
At 01 January 2025	-	368,078	56,930	46,672	471,680
Charge for year	-	26,428	2,183	4,726	33,337
On disposals	-	-	-	-	-
At 31 December 2025	-	394,506	59,113	51,398	505,017
Net book values
Closing balance as at 31 December 2025	567,715	79,285	19,648	14,179	680,827
Opening balance as at 01 January 2025	567,715	88,903	21,831	17,725	696,174

Stocks

	2025 £		2024 £
Stocks	18,845		22,807
	18,845		22,807

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	24,698		22,279
	24,698		22,279

Debtors: amounts falling due after one year

	2025 £		2024 £
Other Debtors	0		670
	0		670

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	28,278		31,757
	28,278		31,757

Share Capital

Authorised
100 Class A shares of £1.00 each
5 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £	2024 £
100 Class A shares of £1.00 each	100	100
5 Class A shares of £1.00 each	5	5
	105	105

10.	Ultimate Controlling Party The ultimate controlling party is Dr Ben Pearson and family.

11.

Floating and Fixed charges on the Company

The Company entered into a legal fixed charge against the commercial property on 1st August 2014 with the Royal Bank of Scotland PLC.

The Company entered into a fixed and floating charge covering all the property or undertakings on 16th July 2014 with the Royal Bank of Scotland PLC

Registered Number: 07073666
England and Wales
BEN PEARSON LTD

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025