REGISTERED NUMBER: 12270857 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

D Monitoring UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P I Salah

SECRETARY:

Pramex International Ltd

REGISTERED OFFICE:

11 Old Jewry

London

EC2R 8DU

REGISTERED NUMBER:

12270857 (England and Wales)

AUDITORS:

Baker Tilly Ireland Audit Limited

Chartered Certified Accountants and

Statutory Auditor

1st Floor

Scotch House

6/7 Burgh Quay

Dublin

Ireland

D02 VK44

BANKERS:

HSBC

Unit 8

Canada Square

London

E14 5AH

OTHER BANKING PLATFORMS:

- Tipalti

- Stripe

FIXED ASSETS

Tangible assets

4

1,932

28,274

CURRENT ASSETS

Stocks

173,485

190,309

Debtors

5

643,749

923,939

Cash at bank

199,360

197,754

1,016,594

1,312,002

CREDITORS

Amounts falling due within one year

6

484,626

835,243

NET CURRENT ASSETS

531,968

476,759

TOTAL ASSETS LESS CURRENT LIABILITIES

533,900

505,033

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

532,900

504,033

SHAREHOLDERS' FUNDS

533,900

505,033

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 director and authorised for issue on 10 June 2026 and were signed by:

P I Salah - Director

1.	STATUTORY INFORMATION

D Monitoring UK 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.

The functional currency and the presentation currency of the financial statements is the Pound Sterling (£).

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.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of these financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.

Judgements and estimates are continually evaluated and are based on historical experiences and other factors, including expectation of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results.

There are currently no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover represents amounts receivable, under contracts for the sale of goods and services, net of Value Added Tax. Turnover is recognised to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

Tangible fixed assets

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

IT equipment - 33% on cost

Fixture and Fittings - 33% on cost

Stocks

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

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade debtors, prepaid expenses and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade creditors, accrued expenses, unpaid taxes and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Employees benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

41,861

58,832

100,693

Disposals

(41,861

)

(7,088

)

(48,949

)

At 31 December 2025

-

51,744

51,744

DEPRECIATION

At 1 January 2025

21,056

51,363

72,419

Charge for year

6,320

5,290

11,610

Eliminated on disposal

(27,376

)

(6,841

)

(34,217

)

At 31 December 2025

-

49,812

49,812

NET BOOK VALUE

At 31 December 2025

-

1,932

1,932

At 31 December 2024

20,805

7,469

28,274

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

618,839

749,274

Amounts owed by group undertakings

8,726

-

Other debtors

-

104,383

Prepayments

16,184

70,282

643,749

923,939

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

15,219

-

Amounts owed to group undertakings

-

103,795

Corporation Tax

20,634

80,708

Social security and other taxes

27,239

43,158

VAT

132,959

140,150

Other creditors

3,468

4,166

Accruals

158,087

350,046

Deferred income

127,020

113,220

484,626

835,243

Trade and other creditors are payable at various dates over the coming months in accordance with the suppliers usual customary credit terms.

Taxation and other taxes including social insurance are repayable at various dates over the coming months in accordance with the applicable statutory provisions.

The terms of the accruals are based on underlying contracts.

Amounts owed to group companies are unsecured and repayable on demand.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary

1

1,000

1,000

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Aidan Scollard (Senior Statutory Auditor)

for and on behalf of Baker Tilly Ireland Audit Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with entities wholly owned within the group.

10.	ULTIMATE CONTROLLING PARTY

The direct parent company is Dental Monitoring SAS a company incorporated in France. Its registered office is at 75 rue de Tocqueville, 75017 Paris, France.

The ultimate controlling party is William Ayache.

11.	CAPITAL COMMITMENTS

The company had no material capital commitments at the financial year ended 31 December 2025.

12.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There have been no significant events affecting the company since the financial year end.