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REGISTERED NUMBER: 01009424 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

DB Orthodontics Limited

| DB Orthodontics Limited (Registered number: 01009424) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DB Orthodontics Limited |

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | V Coppack

| K J Redin

| R Peltier

| S Green

| REGISTERED OFFICE: | Ryefield Way

| Silsden

| West Yorkshire

| BD20 0EF

| REGISTERED NUMBER: | 01009424 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Samantha Hutton FCCA

| INDEPENDENT AUDITORS: | KJA Kilner Johnson Ltd (Statutory Auditors)

| Woodland House

| Woodland Park

| Bradford Road

| Cleckheaton

| BD19 6BW

| DB Orthodontics Limited (Registered number: 01009424) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 89,495 |  | - |  |

Tangible assets | 5 | 1,090,496 |  | 1,163,241 |  |

Investments | 6 | 100 |  | 100 |  |

1,180,091 |  | 1,163,341 |  |

CURRENT ASSETS

Stocks | 7 | 2,276,117 |  | 1,835,011 |  |

Debtors | 8 | 1,560,602 |  | 1,295,977 |  |

Cash at bank and in hand | 644,374 |  | 598,795 |  |

4,481,093 |  | 3,729,783 |  |

CREDITORS

Amounts falling due within one year | 9 | 1,668,478 |  | 1,353,781 |  |

NET CURRENT ASSETS | 2,812,615 |  | 2,376,002 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,992,706 |  | 3,539,343 |  |

PROVISIONS FOR LIABILITIES | 11 | 39,382 |  | 61,070 |  |

NET ASSETS | 3,953,324 |  | 3,478,273 |  |

CAPITAL AND RESERVES

Called up share capital | 615 |  | 615 |  |

Share premium | 750 |  | 750 |  |

Capital redemption reserve | 135 |  | 135 |  |

Retained earnings | 3,951,824 |  | 3,476,773 |  |

3,953,324 |  | 3,478,273 |  |

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:

V Coppack - Director

| DB Orthodontics Limited (Registered number: 01009424) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| DB Orthodontics 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.

| Related party exemption

| 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 wholly owned subsidiaries within the group.

| Turnover

| Turnover comprises the fair value of consideration received or receivable for the sale of orthodontic products and related goods supplied to customers in the ordinary course of business, net of value added tax, trade discounts, rebates and returns.

| Revenue from the sale of goods is recognised when control of the goods has passed to the customer, which is generally upon delivery to the customer in accordance with the agreed terms of sale, and when the amount of revenue can be measured reliably and collection of consideration is probable.

| Where discounts, rebates or returns are expected, revenue is recognised only to the extent that it is highly probable that a significant reversal will not occur when the uncertainty is subsequently resolved.

| Other Income

| Rental income is recognised on a straight-line basis over the period of the lease.

| Interest receivable is recognised in profit or loss using the effective interest method and is accrued on a time-apportioned basis by reference to the principal outstanding and the applicable interest rate.

| 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.

| Computer software is being amortised evenly over its estimated useful life of nil years.

| Tangible fixed assets

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

| Land and buildings | - | 10% straight line and 4% straight line

| Plant and machinery etc | - | 25% straight line and 10% straight line

| Fixed assets are initially recognised at cost.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| DB Orthodontics Limited (Registered number: 01009424) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

| Cost comprises the purchase price of goods together with directly attributable costs incurred in bringing the stocks to their present location and condition.

| Provision is made where necessary for obsolete, slow-moving, damaged or defective stock where the carrying value is not expected to be recovered through sale or use. The provision is based on management's assessment of the age, condition and anticipated future saleability of stock at the reporting date.

| Net realisable value is based on the estimated selling price in the ordinary course of business less all estimated costs of completion and costs necessary to make the sale.

| 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 48 (2024 - 53 ) .

| DB Orthodontics Limited (Registered number: 01009424) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 91,399 |  |

| At 31 October 2025 | 91,399 |  |

| AMORTISATION

| Charge for year | 1,904 |  |

| At 31 October 2025 | 1,904 |  |

| NET BOOK VALUE

| At 31 October 2025 | 89,495 |  |

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 1,973,898 |  | 1,016,754 |  | 31,500 |  | 3,022,152 |  |

| Additions | - |  | 42,979 |  | - |  | 42,979 |  |

| Disposals | - |  | - |  | (31,500 | ) | (31,500 | ) |

| At 31 October 2025 | 1,973,898 |  | 1,059,733 |  | - |  | 3,033,631 |  |

| DEPRECIATION

| At 1 November 2024 | 893,972 |  | 933,439 |  | 31,500 |  | 1,858,911 |  |

| Charge for year | 85,555 |  | 30,169 |  | - |  | 115,724 |  |

| Eliminated on disposal | - |  | - |  | (31,500 | ) | (31,500 | ) |

| At 31 October 2025 | 979,527 |  | 963,608 |  | - |  | 1,943,135 |  |

| NET BOOK VALUE

| At 31 October 2025 | 994,371 |  | 96,125 |  | - |  | 1,090,496 |  |

| At 31 October 2024 | 1,079,926 |  | 83,315 |  | - |  | 1,163,241 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 100 |  |

| NET BOOK VALUE

| At 31 October 2025 | 100 |  |

| At 31 October 2024 | 100 |  |

| DB Orthodontics Limited (Registered number: 01009424) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

7. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 2,238,709 |  | 1,800,993 |  |

| Raw materials | 37,408 |  | 34,018 |  |

2,276,117 |  | 1,835,011 |  |

| Included within stock is £102,867 (2024: £106,681) of goods in transit at the balance sheet date, for which the company has the risks and rewards of ownership.

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,364,271 |  | 1,113,183 |  |

| Other debtors | 91,642 |  | 112,191 |  |

| Directors' loan accounts | - |  | 4,062 |  |

| Prepayments | 104,689 |  | 66,541 |  |

1,560,602 |  | 1,295,977 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,258,194 |  | 1,047,231 |  |

| Amounts owed to group undertakings | - |  | 1,650 |  |

| Tax | 146,582 |  | 51,607 |  |

| Social security and other taxes | 48,575 |  | 36,216 |  |

| Pension | 9,753 |  | - |  |

| VAT | 184,024 |  | 196,577 |  |

| Accruals and deferred income | 21,350 |  | 20,500 |  |

1,668,478 |  | 1,353,781 |  |

10. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 182,914 |  | 57,057 |  |

| Between one and five years | 528,470 |  | 117,602 |  |

711,384 |  | 174,659 |  |

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 39,382 |  | 61,070 |  |

| DB Orthodontics Limited (Registered number: 01009424) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

11. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 61,070 |  |

| Provided during year | (21,688 | ) |

| Balance at 31 October 2025 | 39,382 |  |

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

| The Report of the Auditors was unqualified.

| Samantha Hutton FCCA (Senior Statutory Auditor)

| for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| V Coppack

| Balance outstanding at start of year | - |  | 14,260 |  |

| Amounts advanced | 963 |  | - |  |

| Amounts repaid | - |  | (14,260 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 963 |  | - |  |

| C Burdess

| Balance outstanding at start of year | 4,062 |  | 442 |  |

| Amounts advanced | 27,032 |  | 4,376 |  |

| Amounts repaid | (4,062 | ) | (756 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 27,032 |  | 4,062 |  |

| The directors loan account's for V Coppack and C Burdess were repaid on 12 January 2026.

14. | POST BALANCE SHEET EVENTS

| Following the reporting date, the Company completed a demerger pursuant to a capital reduction scheme. As part of the demerger, the Company's freehold property was transferred to a newly incorporated company under common shareholder ownership by way of a dividend in specie.

| The property was transferred at an agreed value of £1,500,000. The transaction was completed after the reporting date and accordingly represents a non-adjusting event under FRS 102. No adjustment has therefore been made to the carrying amounts included in these financial statements.

| As of 24 November 2025, the ultimate parent undertaking of DB Orthodontics Limited was sold.

| The immediate parent in the new group is Burdess Group Holdings Limited and the ultimate controlling party is Lifco AB.