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REGISTERED NUMBER: 05964133 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ASPIRE DENTAL CLINIC LIMITED

ASPIRE DENTAL CLINIC LIMITED (REGISTERED NUMBER: 05964133)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

ASPIRE DENTAL CLINIC LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | G Hakhamaneshi

| SECRETARY: | K Yazdanperastan

| REGISTERED OFFICE: | 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

| REGISTERED NUMBER: | 05964133 (England and Wales)

| ACCOUNTANTS: | Thompsons Accountancy Services Ltd

| 2 Manor Farm Court Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

ASPIRE DENTAL CLINIC LIMITED (REGISTERED NUMBER: 05964133)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

2026 | 2025 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 5 | 5,506 |  | 11,012 |  |

Tangible assets | 6 | 11,859 |  | 15,705 |  |

17,365 |  | 26,717 |  |

CURRENT ASSETS

Debtors | 7 | 25,454 |  | 26,012 |  |

Cash at bank | 787,304 |  | 585,591 |  |

812,758 |  | 611,603 |  |

CREDITORS

Amounts falling due within one year | 8 | 99,135 |  | 78,981 |  |

NET CURRENT ASSETS | 713,623 |  | 532,622 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 730,988 |  | 559,339 |  |

PROVISIONS FOR LIABILITIES | 2,757 |  | 3,667 |  |

NET ASSETS | 728,231 |  | 555,672 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 728,131 |  | 555,572 |  |

SHAREHOLDERS' FUNDS | 728,231 |  | 555,672 |  |

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 her 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.

ASPIRE DENTAL CLINIC LIMITED (REGISTERED NUMBER: 05964133)

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 4 June 2026 and were signed by:

G Hakhamaneshi - Director

ASPIRE DENTAL CLINIC LIMITED (REGISTERED NUMBER: 05964133)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Aspire Dental Clinic Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The financial statements have been prepared under the historical cost convention.

| TURNOVER

| Turnover represents fees for dental and cosmetic treatments, excluding value added tax.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten 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 | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

ASPIRE DENTAL CLINIC LIMITED (REGISTERED NUMBER: 05964133)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

3. | ACCOUNTING POLICIES - continued

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2025 - 8 ) .

5. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 April 2025

| and 31 March 2026 | 325,060 |  |

| AMORTISATION

| At 1 April 2025 | 314,048 |  |

| Charge for year | 5,506 |  |

| At 31 March 2026 | 319,554 |  |

| NET BOOK VALUE

| At 31 March 2026 | 5,506 |  |

| At 31 March 2025 | 11,012 |  |

ASPIRE DENTAL CLINIC LIMITED (REGISTERED NUMBER: 05964133)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | TANGIBLE FIXED ASSETS

Fixtures |

Plant and | and | Computer |

machinery | fittings | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 April 2025

| and 31 March 2026 | 82,352 |  | 19,562 |  | 17,222 |  | 119,136 |  |

| DEPRECIATION

| At 1 April 2025 | 79,762 |  | 8,690 |  | 14,979 |  | 103,431 |  |

| Charge for year | 2,320 |  | 752 |  | 774 |  | 3,846 |  |

| At 31 March 2026 | 82,082 |  | 9,442 |  | 15,753 |  | 107,277 |  |

| NET BOOK VALUE

| At 31 March 2026 | 270 |  | 10,120 |  | 1,469 |  | 11,859 |  |

| At 31 March 2025 | 2,590 |  | 10,872 |  | 2,243 |  | 15,705 |  |

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

Plant and |

machinery |

| £

| COST

| At 1 April 2025

| and 31 March 2026 | 4,194 |  |

| DEPRECIATION

| At 1 April 2025

| and 31 March 2026 | 4,194 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade debtors | 24,930 |  | 24,403 |  |

| Prepayments | 524 |  | 1,609 |  |

25,454 |  | 26,012 |  |

ASPIRE DENTAL CLINIC LIMITED (REGISTERED NUMBER: 05964133)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade creditors | 5,158 |  | 13,253 |  |

| Tax | 80,908 |  | 65,455 |  |

| Social security and other taxes | 2,799 |  | (15,617 | ) |

| Other creditors | 3,721 |  | 10,645 |  |

| Directors' current accounts | 31 |  | 133 |  |

| Accruals and deferred income | 6,518 |  | 5,112 |  |

99,135 |  | 78,981 |  |