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Registered number: 08471370
Optimal Dental Care Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Byrd Link Audit Accountancy Services Limited
Optimal Dental Care Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Optimal Dental Care Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08471370

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | (1 ) |  | (1 )
Tangible Assets | 5 |  | 68,379 |  | 57,346
|  |  | 68,378 |  | 57,345
CURRENT ASSETS
Stocks | 6 | 16,155 |  | 13,461 |
Debtors | 7 | 141,595 |  | 7,637 |
Cash at bank and in hand |  | 112,741 |  | 92,136 |
|  | 270,491 |  | 113,234 |
Creditors: Amounts Falling Due Within One Year | 8 | (93,065 ) |  | (85,523 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 177,426 |  | 27,711
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 245,804 |  | 85,056
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (18,879 ) |  | (1,656 )
NET ASSETS |  |  | 226,925 |  | 83,400
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 226,825 |  | 83,300
SHAREHOLDERS' FUNDS |  |  | 226,925 |  | 83,400

Page 1
Page 2
Optimal Dental Care Ltd
Balance Sheet (continued)
As At 31 March 2026
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 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

Dr Phillip Townes Director | Dr Barbara Townes Director
9th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Optimal Dental Care Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Optimal Dental Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08471370 . The registered office is 13 Queens Road , Stonehouse , Gloucestershire, GL10 2QA.
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. Going Concern Disclosure
The directors have considered the risks and issues concerning the company and it's activities, and have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover is recognised when services or sale of goods has been completed.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the amount paid in connection with the acquisition of a business in 2014, being amortised evenly over its estimated useful life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on cost
Motor Vehicles | 25% on cost
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33% on cost

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.8. Financial Instruments
Financial instruments are classified by the directors as basic or advanced following the conditions in FRS102 Section 11. Basic financial instruments are recognised at amortised cost using the effecive interest method.
Page 3
Page 4
Optimal Dental Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 243,585
As at 31 March 2026 | 243,585
Amortisation
As at 1 April 2025 | 243,586
As at 31 March 2026 | 243,586
Net Book Value
As at 31 March 2026 | (1 )
As at 1 April 2025 | (1 )

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 139,148 | 3,008 | 131,800 | 22,162 | 296,118
Additions | 53,434 | - | 2,210 | 4,393 | 60,037
As at 31 March 2026 | 192,582 | 3,008 | 134,010 | 26,555 | 356,155

...CONTINUED
Page 4
Page 5
Optimal Dental Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 109,248 | 3,008 | 106,448 | 20,068 | 238,772
Provided during the period | 40,895 | - | 5,512 | 2,597 | 49,004
As at 31 March 2026 | 150,143 | 3,008 | 111,960 | 22,665 | 287,776
Net Book Value
As at 31 March 2026 | 42,439 | - | 22,050 | 3,890 | 68,379
As at 1 April 2025 | 29,900 | - | 25,352 | 2,094 | 57,346

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 49,585 |  | -

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 16,155 |  | 13,461

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,495 |  | 5,131
Other debtors | 132,100 |  | 2,506
| 141,595 |  | 7,637

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 16,513 |  | -
Trade creditors | 24,373 |  | 8,908
Bank loans and overdrafts | 1,668 |  | 10,012
Other creditors | 4,337 |  | 8,468
Taxation and social security | 46,174 |  | 58,135
| 93,065 |  | 85,523

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,879 |  | -
Bank loans | - |  | 1,656
| 18,879 |  | 1,656

Page 5
Page 6
Optimal Dental Care Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 16,513 |  | -
Later than one year and not later than five years | 18,879 |  | -
| 35,392 |  | -
| 35,392 |  | -

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Directors Advances, Credits and Guarantees
Included within Other Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Dr Phillip Townes | 51 | 65,936 | 2,557 | - | 63,328
Dr Barbara Townes | 51 | 65,937 | 2,557 | - | 63,329

The above loan is unsecured and repayable on demand. Interest has been charged during the year when the loan is due from the directors, using HMRC's official rate of interest.
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Dr Barbara Townes | 4,910 | 72,300
Dr Phillip Townes | 4,910 | 72,300

13. Related Party Transactions
The Company has transactions with a partnership under common control. These transactions are undertaken at market value.
Page 6