REGISTERED NUMBER: 06211294 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

DENTAL HEALTH SPA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A Chatfield

C T Oram

N F A Van Der Meulen

REGISTERED OFFICE:

14-15 Queens Road

Brighton

East Sussex

BN1 3WA

REGISTERED NUMBER:

06211294 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

29,156

47,794

CURRENT ASSETS

Stocks

7,500

7,500

Debtors

5

17,581

15,516

Cash at bank and in hand

79,391

17,726

104,472

40,742

CREDITORS

Amounts falling due within one year

6

(185,384

)

(170,979

)

NET CURRENT LIABILITIES

(80,912

)

(130,237

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(51,756

)

(82,443

)

CREDITORS

Amounts falling due after more than one year

7

(62,709

)

(75,515

)

NET LIABILITIES

(114,465

)

(157,958

)

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Retained earnings

(139,465

)

(182,958

)

SHAREHOLDERS' FUNDS

(114,465

)

(157,958

)

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 23 June 2026 and were signed on its behalf by:

C T Oram - Director

1.	STATUTORY INFORMATION

Dental Health Spa 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 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.

Turnover

Turnover represents the fair value of consideration received or receivable for the sale of dental treatments. Revenue from the sale of dental services is recognised at the point of sale or when income is earned.

Deposits for future appointments are recognised as deferred income, until the date of appointment.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Improvements to property

-

straight line over 7 years

Equipment

-

straight line over 5 years

Furniture and fixtures

-

straight line over 5 years

Computer equipment

-

straight line over 3 years

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Stock of dental consumables is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial liabilities, financial assets 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 entity after deducting all of its financial liabilities.

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.

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 plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of comprehensive income then they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Going concern

While the company has made a profit in the financial year, it's worth noting that there are still net current liabilities and negative shareholder funds. As a result of this, the directors have agreed to continue supporting the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing the financial statements.

Bounce-back loan

Included in creditors is a "Bounce Back Loan" which was available to support small companies through the Covid 19 pandemic. The loan is 100% guaranteed by the government and a 12 month capital repayment holiday is automatically applied at inception. No loan repayments are therefore due during the first 12 months and the government has agreed to pay any interest and fees due in this time. The interest rate is fixed at 2.5% and the loan term is 10 years although early repayment is possible without any additional charges.

The bounce back loan is accounted for at its fair value being the capital amount owing split between creditors due within one year and creditors greater than one year dependent on the repayment terms. No adjustment has been made to reflect the fair value of the fees and interest paid by the government.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

Improvements

and

Computer

to property

Equipment

fixtures

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

72,387

174,623

121,356

34,955

403,321

Additions

-

5,400

-

1,605

7,005

At 30 September 2025

72,387

180,023

121,356

36,560

410,326

DEPRECIATION

At 1 October 2024

72,387

136,199

114,056

32,885

355,527

Charge for year

-

22,439

1,806

1,398

25,643

At 30 September 2025

72,387

158,638

115,862

34,283

381,170

NET BOOK VALUE

At 30 September 2025

-

21,385

5,494

2,277

29,156

At 30 September 2024

-

38,424

7,300

2,070

47,794

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

17,581

15,516

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,668

10,003

Trade creditors

19,549

30,337

Taxation and social security

31,548

32,096

Other creditors

123,619

98,543

185,384

170,979

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

44,098

56,904

Other creditors

18,611

18,611

62,709

75,515

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

12,108

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

71,500

36,256

Between one and five years

255,245

-

326,745

36,256

The operating lease for the business premises was renewed in the year for five years. The future liabilities arising from this operating lease are shown above.

9.	SECURED DEBTS

National Westminster Bank PLC holds floating and fixed charges over the assets of the company.