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REGISTERED NUMBER: 13189896 (England and Wales)

BEYOND DENTAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 9

BEYOND DENTAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | A J Ogden

| G P Mcaleer

| REGISTERED OFFICE: | Unit 6 Birchy Cross Business Centre

| Broad Lane

| Tanworth In Arden

| Solihull

| B94 5DN

| REGISTERED NUMBER: | 13189896 (England and Wales)

| ACCOUNTANTS: | CUTTER & CO LTD

| CHARTERED ACCOUNTANTS

| 3 Lyttleton Court

| Birmingham Street

| Halesowen

| West Midlands

| B63 3HN

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 5,909 |  | 11,937 |  |

Tangible assets | 5 | 11,385 |  | 15,541 |  |

Investments | 6 | 7 |  | 6 |  |

17,301 |  | 27,484 |  |

CURRENT ASSETS

Debtors | 7 | 2,606,875 |  | 2,442,124 |  |

Cash at bank | 85,534 |  | 16,044 |  |

2,692,409 |  | 2,458,168 |  |

CREDITORS

Amounts falling due within one year | 8 | 106,416 |  | 84,355 |  |

NET CURRENT ASSETS | 2,585,993 |  | 2,373,813 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,603,294 |  | 2,401,297 |  |

CAPITAL AND RESERVES

Called up share capital | 8,084 |  | 7,729 |  |

Share premium | 2,962,744 |  | 2,712,824 |  |

Retained earnings | (367,534 | ) | (319,256 | ) |

2,603,294 |  | 2,401,297 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

BALANCE SHEET - continued

31ST DECEMBER 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th June 2026 and were signed on its behalf by:

G P Mcaleer - Director

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Beyond Dental 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. | 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.

| Revenue

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

| Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue for services provided to subsidiaries is recognised in the period in which the services are provided in accordance with the stage of completion of the service.

| Revenue for rent recharged is charged in the period in which it relates. Rent is charged to subsidiaries and external businesses.

| 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.

| Website is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 10% on reducing balance

| Computer and office equipment | - | 20% on cost

| 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.

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 6 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 30,141 |  |

| AMORTISATION

| At 1st January 2025 | 18,204 |  |

| Amortisation for year | 6,028 |  |

| At 31st December 2025 | 24,232 |  |

| NET BOOK VALUE

| At 31st December 2025 | 5,909 |  |

| At 31st December 2024 | 11,937 |  |

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Computer |

| and |

| Plant and |  | office |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st January 2025

| and 31st December 2025 | 5,900 |  | 18,469 |  | 24,369 |  |

| DEPRECIATION

| At 1st January 2025 | 1,282 |  | 7,546 |  | 8,828 |  |

| Charge for year | 462 |  | 3,694 |  | 4,156 |  |

| At 31st December 2025 | 1,744 |  | 11,240 |  | 12,984 |  |

| NET BOOK VALUE

| At 31st December 2025 | 4,156 |  | 7,229 |  | 11,385 |  |

| At 31st December 2024 | 4,618 |  | 10,923 |  | 15,541 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1st January 2025 | 6 |  |

| Additions | 1 |  |

| At 31st December 2025 | 7 |  |

| NET BOOK VALUE

| At 31st December 2025 | 7 |  |

| At 31st December 2024 | 6 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 2,480,857 |  | 2,328,666 |  |

| Other debtors | 126,018 |  | 113,458 |  |

2,606,875 |  | 2,442,124 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | - |  | 20,000 |  |

| Taxation and social security | 3,455 |  | 6,932 |  |

| Other creditors | 102,961 |  | 57,423 |  |

106,416 |  | 84,355 |  |

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

9. | RELATED PARTY DISCLOSURES

| Claydon Cheltenham Limited

| Beyond Dental Limited was controlled by the directors of Claydon Cheltenham Limited until 6 June 2025 when it was sold to a third party.

| Management services were sold to Claydon Cheltenham Limited to the value of £63,257 (2024: £61,829). At the year end £nil (2024: £nil) was owed for these sales.

| During the year funds were loaned to Claydon Cheltenham Limited. At the year end Claydon Cheltenham Limited owed Beyond Dental Limited £nil (2024: £20,000). No interest is being charged on the loan and no set repayment terms have been placed on it.

| Beyond Leamington Limited

| Beyond Leamington Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited.

| Management services were sold to Beyond Leamington Limited to the value of £80,761 (2024: £58,234). At the year end £nil (2024: £nil) was owed for these sales.

| During the previous year funds were loaned to Beyond Leamington Limited. At the year end Beyond Leamington Limited owed Beyond Dental Limited £319,390 (2024: £502,891). No interest is being charged on the loan and no set repayment terms have been placed on it.

| Beyond Worcester Limited

| Beyond Worcester Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited.

| During the year funds were loaned to Beyond Worcester Limited. At the year end Beyond Worcester Limited owed Beyond Dental Limited £188,948 (2024: £171,232). No interest is being charged on the loan and no set repayment terms have been placed on it.

| Beyond Skin Aesthetics Limited

| Beyond Skin Aesthetics Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited.

| During the year funds were loaned to Beyond Skin Aesthetics Limited. At the year end Beyond Skin Aesthetics Limited owed Beyond Dental Limited £50,784.63 (2024: £15,377). No interest is being charged on the loan and no set repayment terms have been placed on it.

| Beyond Solihull Limited

| Beyond Solihull Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited.

| Management services were sold to Beyond Solihull Limited to the value of £78,794 (2024: £51,057). At the year end £nil (2024: £nil) was owed for these sales.

| During the year funds were loaned to Beyond Solihull Limited. At the year end Beyond Solihull Limited owed Beyond Dental Limited £958,919 (2024: £735,738). No interest is being charged on the loan and no set repayment terms have been placed on it.

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

| Beyond Prop Co Limited

| Beyond Prop Co Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited.

| During the year funds were loaned to Beyond Prop Co Limited. At the year end Beyond Prop Co Limited owed Beyond Dental Limited £188,811 (2024: £165,611). No interest is being charged on the loan and no set repayment terms have been placed on it.

| Beyond Oxford Limited

| Beyond Oxford Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited.

| Management services were sold to Beyond Oxford Limited to the value of £81,305 (2024: £26,080). At the year end £nil (2024: £nil) was owed for these sales.

| During the year funds were loaned to Beyond Oxford Limited. At the year end Beyond Oxford Limited owed Beyond Dental Limited £737,845 (2024: £733,545). No interest is being charged on the loan and no set repayment terms have been placed on it.

| Beyond Guildford Limited

| Beyond Guildford Limited is a subsidiary of Beyond Dental Limited and is controlled by the directors of Beyond Dental Limited.

| During the year funds were loaned to Beyond Guildford Limited. At the year end Beyond Guildford Limited owed Beyond Dental Limited £36,158 (2024: £nil). No interest is being charged on the loan and no set repayment terms have been placed on it.

| Beyond Acquisitions Limited

| Beyond Acquisitions Limited was a subsidiary of Beyond Dental Limited and controlled by the directors of Beyond Dental Limited until its solvent liquidation on 30 September 2025.

| During the pervious year funds were loaned to Beyond Acquisitions Limited. At the year end Beyond Acquisitions Limited owed Beyond Dental Limited £nil (2024: £4,272). No interest was being charged on the loan and no set repayment terms have been placed on it.

| McAleer Holdings Limited

| McAleer Holdings Ltd is controlled by G P McAleer, a director of Beyond Dental Limited.

| Consultants services were sold to Beyond Dental Limited to the value of £9,000 (2024: £nil). At the year end £nil (2024: £nil) was owed for these sales.

| During the previous year funds were loaned from McAleer Holdings Limited. At the year end Beyond Dental Limited owed McAleer Holdings Limited £nil (2024: £49,819). No interest is being charged on the loan and no set repayment terms have been placed on it.

BEYOND DENTAL LIMITED (REGISTERED NUMBER: 13189896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

| Xandercorp Limited

| Xandercorp Ltd is controlled by A J Ogden, a director of Beyond Dental Limited.

| Consultants services were sold to Beyond Dental Limited to the value of £1,900 (2024: £26,400). At the year end £nil (2024: £nil) was owed for these sales.

| During the previous year funds were loaned to Xandercorp Limited. At the year end Xandercorp Limited owed Beyond Dental Limited £nil (2024: £1,900). No interest is being charged on the loan and no set repayment terms have been placed on it.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is the company directors.