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2025-03-31 06512755 dpl:GroupUndertakings 2024-04-01 2025-03-31 06512755 dpl:ParticipatingInterests 2024-04-01 2025-03-31 06512755 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 06512755 core:ListedExchangeTraded 2024-04-01 2025-03-31 06512755 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06512755 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06512755 core:NetGoodwill 2026-03-31 06512755 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 06512755 core:LandBuildings 2026-03-31 06512755 core:PlantMachinery 2026-03-31 06512755 core:Vehicles 2026-03-31 06512755 core:FurnitureFittings 2026-03-31 06512755 core:OfficeEquipment 2026-03-31 06512755 core:AfterOneYear 2026-03-31 06512755 core:WithinOneYear 2026-03-31 06512755 core:ListedExchangeTraded 2026-03-31 06512755 core:UnlistedNon-exchangeTraded 2026-03-31 06512755 core:ShareCapital 2026-03-31 06512755 core:SharePremium 2026-03-31 06512755 core:RevaluationReserve 2026-03-31 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CAMPBELL ORTHODONTICS LIMITED

Registered Number
06512755
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

CAMPBELL ORTHODONTICS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | CAMPBELL, Alethia Elisia

Company Secretary | ANDERSON, John Stuart

Registered Address | 81-83 Park Road Peterborough Park Road
| Peterborough
| PE1 2TN

Registered Number | 06512755 (England and Wales)

CAMPBELL ORTHODONTICS LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 39,114 |  |  |  | 11,683
|  |  |  | 39,114 |  |  |  | 11,683
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 160,925 |  |  |  | 160,523 |  |
Cash at bank and on hand |  | 146,338 |  |  |  | 91,918 |  |
|  | 307,263 |  |  |  | 252,441 |  |
Creditors amounts falling due within one year | 7 | (94,787) |  |  |  | (95,278) |  |
Net current assets (liabilities) |  |  |  | 212,476 |  |  |  | 157,163
Total assets less current liabilities |  |  |  | 251,590 |  |  |  | 168,846
Provisions for liabilities | 8 |  |  | (9,778) |  |  |  | (2,921)
Net assets |  |  |  | 241,812 |  |  |  | 165,925
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 241,811 |  |  |  | 165,924
Shareholders' funds |  |  |  | 241,812 |  |  |  | 165,925

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 June 2026, and are signed on its behalf by:
CAMPBELL, Alethia Elisia Director Registered Company No. 06512755

CAMPBELL ORTHODONTICS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in Sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Revenue from sale of goods
--- | ---
| The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

| Current taxation
--- | ---
| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 20 |  | -
| Fixtures and fittings | - |  | 5
| Office Equipment | - |  | 4

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 9 |  | 9

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 30,220 |  | 250 |  | 20,763 |  | 51,233
| Additions | 40,189 |  | - |  | - |  | 40,189
| At 31 March 26 | 70,409 |  | 250 |  | 20,763 |  | 91,422
| Depreciation and impairment
| At 01 April 25 | 22,070 |  | 250 |  | 17,230 |  | 39,550
| Charge for year | 12,084 |  | - |  | 674 |  | 12,758
| At 31 March 26 | 34,154 |  | 250 |  | 17,904 |  | 52,308
| Net book value
| At 31 March 26 | 36,255 |  | - |  | 2,859 |  | 39,114
| At 31 March 25 | 8,150 |  | - |  | 3,533 |  | 11,683

4. | Impairment of fixed asset investments
--- | ---
| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

5. | Stocks
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

6. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 139,382 |  | 143,894
| Other debtors | 1,220 |  | 1,220
| Prepayments and accrued income | 20,323 |  | 15,409
| Total | 160,925 |  | 160,523

7. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 81,838 |  | 80,883
| Bank borrowings and overdrafts | 146 |  | 1,410
| Taxation and social security | 12,803 |  | 12,985
| Total | 94,787 |  | 95,278

8. | Provisions for liabilities
--- | ---
| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 9,778 |  | 2,921
| Total | 9,778 |  | 2,921

9. | Financial instruments
--- | ---
| Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

10. | Related party transactions
--- | ---
| During the year the directors made available a loan to the company of £146 (2025: £1,410). Interest has been charged on this balance at the UK market rate. The loan is repayable on demand.