REGISTERED NUMBER: 05964133 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ASPIRE DENTAL CLINIC LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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