REGISTERED NUMBER: 13808250 (England and Wales)

AZURE DENTAL CLINIC LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTOR:

D P Hines

REGISTERED OFFICE:

6 The Beacons

1 School Lane

Formby

L37 3LN

REGISTERED NUMBER:

13808250 (England and Wales)

ACCOUNTANTS:

TG Associates Limited

Chartered Accountants

7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

1,411,054

1,436,054

Tangible assets

5

73,779

89,283

1,484,833

1,525,337

CURRENT ASSETS

Stocks

11,525

13,140

Debtors

14,413

10,516

Cash at bank and in hand

28,257

11,900

54,195

35,556

CREDITORS

Amounts falling due within one year

293,298

220,794

NET CURRENT LIABILITIES

(239,103

)

(185,238

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,245,730

1,340,099

CREDITORS

Amounts falling due after more than one year

1,150,733

1,317,208

NET ASSETS

94,997

22,891

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

94,897

22,791

SHAREHOLDERS' FUNDS

94,997

22,891

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 July 2026 and were signed by:

D P Hines - Director

1.	STATUTORY INFORMATION

Azure Dental Clinic Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised so as to write off the cost of the asset, less its estimated residual value, over the useful economic life of that asset of 10 years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 15 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

1,511,054

AMORTISATION

At 1 April 2025

75,000

Amortisation for year

25,000

At 31 March 2026

100,000

NET BOOK VALUE

At 31 March 2026

1,411,054

At 31 March 2025

1,436,054

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

131,305

Additions

2,776

At 31 March 2026

134,081

DEPRECIATION

At 1 April 2025

42,022

Charge for year

18,280

At 31 March 2026

60,302

NET BOOK VALUE

At 31 March 2026

73,779

At 31 March 2025

89,283

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

104,121

DEPRECIATION

At 1 April 2025

32,419

Charge for year

13,191

At 31 March 2026

45,610

NET BOOK VALUE

At 31 March 2026

58,511

At 31 March 2025

71,702

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank overdrafts

14,325

13,528

Bank loans

703,936

708,147

Hire purchase contracts

56,676

79,091

774,937

800,766

7.

RESERVES

Retained

earnings

£

At 1 April 2025

22,791

Profit for the year

131,556

Dividends

(59,450

)

At 31 March 2026

94,897

8.	ULTIMATE CONTROLLING PARTY

The controlling party is D P Hines.