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Registered number: 14108721
Premier Dental & Implant Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Inspire Accounting (UK) Ltd
Premier Dental & Implant Centre Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Premier Dental & Implant Centre Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 14108721

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 735,000 |  | 777,000
|  |  | 735,000 |  | 777,000
CURRENT ASSETS
Stocks | 5 | 5,000 |  | 5,000 |
Debtors | 6 | 13,839 |  | 14,175 |
Cash at bank and in hand |  | 117,685 |  | 67,166 |
|  | 136,524 |  | 86,341 |
Creditors: Amounts Falling Due Within One Year | 7 | (823,518 ) |  | (841,105 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (686,994 ) |  | (754,764 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,006 |  | 22,236
NET ASSETS |  |  | 48,006 |  | 22,236
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 47,906 |  | 22,136
SHAREHOLDERS' FUNDS |  |  | 48,006 |  | 22,236

Page 1
Page 2
Premier Dental & Implant Centre Ltd
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr Fariad Salah Director
09/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Premier Dental & Implant Centre Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Premier Dental & Implant Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14108721 . The registered office is 77 Beckenham Lane, Bromley, BR2 0DN.
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 provision of dental services.
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 20 years.
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
5Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 840,000
As at 31 October 2025 | 840,000
Amortisation
As at 1 November 2024 | 63,000
Provided during the period | 42,000
As at 31 October 2025 | 105,000
Net Book Value
As at 31 October 2025 | 735,000
As at 1 November 2024 | 777,000

Page 3
Page 4
Premier Dental & Implant Centre Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,000 |  | 5,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,234 |  | 11,727
Prepayments and accrued income | 2,605 |  | 2,448
| 13,839 |  | 14,175

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 19,771 |  | 47,763
Corporation tax | 21,857 |  | 15,227
Other taxes and social security | 4,697 |  | 922
Accruals and deferred income | 2,160 |  | 2,160
Director's loan account | 775,033 |  | 775,033
| 823,518 |  | 841,105

8. Share Capital

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

9. Related Party Transactions
Amounts due to related party consists of £775,033 due Mr Fariad Saleh who is a director of Premier Dental & Implant Centre Ltd. The loan was in respect of provision of finance, which is interest free and with no predetermined term.
Page 4