REGISTERED NUMBER: 12701875 (England and Wales)

FOLEY PARK DENTAL AND IMPLANT CENTRE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr S Dhanda

REGISTERED OFFICE:

Foley Park Dental Practice

54 Connaught Avenue

Kidderminster

Worcestershire

DY11 6LS

REGISTERED NUMBER:

12701875 (England and Wales)

ACCOUNTANTS:

Worton Rock (Kidderminster) Limited

Chartered Accountants

Beauchamp House

402/403 Stourport Road

Kidderminster

Worcestershire

DY11 7BG

FIXED ASSETS

Intangible assets

4

221,250

250,750

Tangible assets

5

204,946

85,468

426,196

336,218

CURRENT ASSETS

Debtors

6

6,171

111,170

Cash at bank

64,871

36,188

71,042

147,358

CREDITORS

Amounts falling due within one year

7

112,054

201,609

NET CURRENT LIABILITIES

(41,012

)

(54,251

)

TOTAL ASSETS LESS CURRENT LIABILITIES

385,184

281,967

CREDITORS

Amounts falling due after more than one year

8

150,359

160,692

NET ASSETS

234,825

121,275

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

234,824

121,274

SHAREHOLDERS' FUNDS

234,825

121,275

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th July 2026 and were signed by:

Dr S Dhanda - Director

1.	STATUTORY INFORMATION

Foley Park Dental And Implant Centre Ltd 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of twenty 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.

Improvements to property

-

in accordance with the property

Plant and machinery

-

33% on cost

Computer equipment

-

33% 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.

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 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

295,000

AMORTISATION

At 1st November 2024

44,250

Amortisation for year

29,500

At 31st October 2025

73,750

NET BOOK VALUE

At 31st October 2025

221,250

At 31st October 2024

250,750

5.	TANGIBLE FIXED ASSETS

Improvements

Plant and

Computer

to property

machinery

equipment

Totals

£

£

£

£

COST

At 1st November 2024

49,713

45,153

1,643

96,509

Additions

111,178

14,829

16,806

142,813

At 31st October 2025

160,891

59,982

18,449

239,322

DEPRECIATION

At 1st November 2024

2,486

8,030

525

11,041

Charge for year

7,920

9,266

6,149

23,335

At 31st October 2025

10,406

17,296

6,674

34,376

NET BOOK VALUE

At 31st October 2025

150,485

42,686

11,775

204,946

At 31st October 2024

47,227

37,123

1,118

85,468

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

106,421

Prepayments

6,171

4,749

6,171

111,170

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,457

11,854

Amounts owed to group undertakings

4,117

-

Tax

79,054

96,727

Other creditors

12,281

4,484

Directors' current accounts

1,193

85,724

Accrued expenses

2,952

2,820

112,054

201,609

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

150,359

160,692

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

162,816

172,546

The Company's bank loans are secured by way of a debenture and a charge over a property owned by a Director of the Company.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1st November 2024

121,274

Profit for the year

213,550

Dividends

(100,000

)

At 31st October 2025

234,824

12.	RELATED PARTY DISCLOSURES

A loan exists between the Company and its parent company, Kanta Limited. At 31 October 2025 £95,883 was due from Kanta Limited (2024 £106,421).