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Registered number: 05905281
Specialist Dental Services Limited
Financial Statements
For The Year Ended 31 October 2025
Specialist Dental Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Specialist Dental Services Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05905281

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 155,107 |  | 175,306
Tangible Assets | 5 |  | 33,915 |  | 26,230
|  |  | 189,022 |  | 201,536
CURRENT ASSETS
Stocks | 6 | 170,087 |  | 207,188 |
Debtors | 7 | 103,708 |  | 157,359 |
Cash at bank and in hand |  | 185,489 |  | 84,615 |
|  | 459,284 |  | 449,162 |
Creditors: Amounts Falling Due Within One Year | 8 | (230,525 ) |  | (221,191 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 228,759 |  | 227,971
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 417,781 |  | 429,507
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (11,356 ) |  | (41,221 )
NET ASSETS |  |  | 406,425 |  | 388,286
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 406,325 |  | 388,186
SHAREHOLDERS' FUNDS |  |  | 406,425 |  | 388,286

Page 1
Page 2
Specialist Dental Services Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr Shakeel Shahdad Director
15 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Specialist Dental Services Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Specialist Dental Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05905281 . The registered office is 94 Harley Street, London, W1G 7HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twenty years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Specialist Dental Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 403,975
As at 31 October 2025 | 403,975
Amortisation
As at 1 November 2024 | 228,669
Provided during the period | 20,199
As at 31 October 2025 | 248,868
Net Book Value
As at 31 October 2025 | 155,107
As at 1 November 2024 | 175,306

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 162,334 | 33,695 | 12,607 | 208,636
Additions | 8,140 | 7,813 | - | 15,953
As at 31 October 2025 | 170,474 | 41,508 | 12,607 | 224,589
Depreciation
As at 1 November 2024 | 138,437 | 32,672 | 11,297 | 182,406
Provided during the period | 6,144 | 1,797 | 327 | 8,268
As at 31 October 2025 | 144,581 | 34,469 | 11,624 | 190,674
Net Book Value
As at 31 October 2025 | 25,893 | 7,039 | 983 | 33,915
As at 1 November 2024 | 23,897 | 1,023 | 1,310 | 26,230

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Specialist Dental Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 98,389 |  | 90,333
Work in progress | 71,698 |  | 116,855
| 170,087 |  | 207,188

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 93,396 |  | 90,674
Prepayments and accrued income | 10,312 |  | 7,025
Other debtors | - |  | 46,894
Directors' loan accounts | - |  | 12,766
| 103,708 |  | 157,359

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,403
Trade creditors | 60,953 |  | 46,473
Bank loans and overdrafts | 29,321 |  | 51,506
Corporation tax | 27,096 |  | 18,234
Other taxes and social security | - |  | 5,485
Other creditors | 101,649 |  | 82,250
Accruals and deferred income | 10,560 |  | 12,840
Directors' loan accounts | 946 |  | -
| 230,525 |  | 221,191

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 11,356 |  | 41,221

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 4,403

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Specialist Dental Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 44,598 |  | -
| 44,598 |  | -

13. Related Party Transactions
During the year, the Company was charged a rent of £90,000 (2024: £90,000) by a related undertaking with common directors and shareholders.
As at the year end, an amount of £38,132 was owed to (2024: £46,895 owed by) this related undertaking.
14. Ultimate Controlling Party
The company's ultimate controlling party is the directors by virtue of holding 100% of the issued share capital in the holding company.
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