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Registration number: 04725687

Dentine Issues Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Dentine Issues Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 8

Dentine Issues Limited

Company Information

Directors | Mr David Dominic Zollo Mr Jodi Eric Tabalotny Ms Katherine Jayne Ballenger

Company secretary | Mr David Dominic Zollo Mr Jodi Eric Tabalotny

Ms Katherine Jayne Ballenger

Registered office | 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton CV10 7RJ

Accountants | Pattinsons Business Services Ltd 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton CV10 7RJ

Dentine Issues Limited

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr David Dominic Zollo - Company secretary and director

Mr Jodi Eric Tabalotny - Company secretary and director

Ms Katherine Jayne Ballenger - Company secretary and director

Principal activity

The principal activity of the company is the provision of goods, services and staff for the use by dental practices.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 23 June 2026 and signed on its behalf by:

.........................................
Mr David Dominic Zollo
Company secretary and director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Dentine Issues Limited
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dentine Issues Limited for the year ended 31 March 2026 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Dentine Issues Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dentine Issues Limited and state those matters that we have agreed to state to the Board of Directors of Dentine Issues Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dentine Issues Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dentine Issues Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dentine Issues Limited. You consider that Dentine Issues Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dentine Issues Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Pattinsons Business Services Ltd
8 The Courtyard
Goldsmith Way
Eliot Business Park
Nuneaton
CV10 7RJ

23 June 2026

Dentine Issues Limited

(Registration number: 04725687)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | - | 206
Current assets |  |  |
Debtors | 5 | 596,714 | 595,073
Cash at bank and in hand |  | 421,749 | 483,117
|  | 1,018,463 | 1,078,190
Creditors: Amounts falling due within one year | 6 | (5,612) | (5,262)
Net current assets |  | 1,012,851 | 1,072,928
Net assets |  | 1,012,851 | 1,073,134
Capital and reserves |  |  |
Called up share capital | 7 | 124 | 124
Retained earnings |  | 1,012,727 | 1,073,010
Shareholders' funds |  | 1,012,851 | 1,073,134

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 June 2026 and signed on its behalf by:

......................................... Mr David Dominic Zollo Company secretary and director

Dentine Issues Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 The Courtyard
Goldsmith Way
Eliot Business Park
Nuneaton
CV10 7RJ

These financial statements were authorised for issue by the Board on 23 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Contract revenue recognition

Turnover is measured at the fair value of consideration received or receivable, net of discounts, rebates, value added taxes and other sales taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Dentine Issues Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

Dentine Issues Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Investments

| 2026 £ | 2025 £
Investments in associates | - | 206

Associates | £
Cost
At 1 April 2025 | 206
Disposals | (206)
At 31 March 2026 | -
Provision
Carrying amount
At 31 March 2026 | -
At 31 March 2025 | 206

5 | Debtors

| 2026 £ | 2025 £
Prepayments | 76 | 73
Other debtors | 596,638 | 595,000
| 596,714 | 595,073

Other debtors includes £595,000 (2025 - £595,000) for a long term unsecured loan.

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade creditors |  | - | 42
Taxation and social security |  | 2,398 | 4,190
Other creditors |  | 3,214 | 1,030
|  | 5,612 | 5,262

Dentine Issues Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary A shares of £1 each | 40 | 40 | 40 | 40
Ordinary D shares of £1 each | 60 | 60 | 60 | 60
Redeemable preference P shares of £1 each | 24 | 24 | 24 | 24
| 124 | 124 | 124 | 124