REGISTERED NUMBER: 13189896 (England and Wales)

BEYOND DENTAL LIMITED

UNAUDITED 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

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

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.

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

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.

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

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

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 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.

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.