T & O HOLDINGS LIMITED


Directors	Dr Jonathan O'Dwyer
	Dr David Tinsley


Registered Address	13 Whirlow Park Road
	Sheffield
	S11 9NN


Registered Number	11842827 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		627		784
Investments	4		2,039,434		2,039,434
			2,040,061		2,040,218
Current assets
Debtors		32,600		93,587
Cash at bank and on hand		21,776		47,450
		54,376		141,037
Creditors amounts falling due within one year	5	(419,473)		(230,174)
Net current assets (liabilities)			(365,097)		(89,137)
Total assets less current liabilities			1,674,964		1,951,081
Creditors amounts falling due after one year	6		(205,998)		(681,624)
Provisions for liabilities	7		(157)		(149)
Net assets			1,468,809		1,269,308
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,468,709		1,269,208
Shareholders' funds			1,468,809		1,269,308

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 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 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 Board of Directors on 15 July 2026, and are signed on its behalf by:

Dr David Tinsley
Director

Dr Jonathan O'Dwyer
Director

Registered Company No. 11842827

T & O HOLDINGS 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.

	Functional and presentation currency
	The financial statements are presented 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.

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.

	Turnover policy
	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.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	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.

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.

	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.

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.


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	978	198	1,176
At 31 March 26	978	198	1,176
Depreciation and impairment
At 01 April 25	352	40	392
Charge for year	125	32	157
At 31 March 26	477	72	549
Net book value
At 31 March 26	501	126	627
At 31 March 25	626	158	784

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 25	2,039,434	2,039,434
At 31 March 26	2,039,434	2,039,434
Net book value
At 31 March 26	2,039,434	2,039,434
At 31 March 25	2,039,434	2,039,434

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	120,073	228,940
Amounts owed to related parties	231,644	-
Taxation and social security	66,556	-
Accrued liabilities and deferred income	1,200	1,234
Total	419,473	230,174

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	205,998	681,624
Total	205,998	681,624

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	157	149
Total	157	149

8.	Related party transactions
	During the year the company made available a loan to the directors. As at 31 March 2026, the balance of this loan was £nil (2025: £81,987).