SAIL DENTAL GROUP LIMITED


Directors	KHAN, Nasrullah, Dr
	USMAN, Amaara Rameen


Registered Address	Units 23 - 24 The Paddock Shopping Centre
	Wilmslow
	Handforth
	SK9 3HQ


Registered Number	14931762 (England and Wales)

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	SAIL Dental Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 23 - 24, The Paddock Shopping Centre, Wilmslow Road, Handforth, Cheshire, SK9 3HQ.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown gross. Dental stock: Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. NHS contract: Revenue from NHS contracts is recognised based on the number of Units of Dental Activity (UDAs) completed. Provisions are included for over/under-performance of contracted UDAs. Private patient treatment plans: Revenue from contracts for the provision of services under patient treatment plans is recognised by reference to the stage of completion, when the stage of completion, costs incurred and costs to complete can be estimated reliably.

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and
services provided in the normal course of business and is shown gross.

Dental stock:
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

NHS contract:
Revenue from NHS contracts is recognised based on the number of Units of Dental Activity (UDAs) completed. Provisions are included for over/under-performance of contracted UDAs.

Private patient treatment plans:
Revenue from contracts for the provision of services under patient treatment plans is recognised by reference to the stage of completion, when the stage of completion, costs incurred and costs to complete can be estimated reliably.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	13		13

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 November 24	887,618	887,618
At 31 October 25	887,618	887,618
Amortisation and impairment
At 01 November 24	59,175	59,175
Charge for year	59,175	59,175
At 31 October 25	118,350	118,350
Net book value
At 31 October 25	769,268	769,268
At 31 October 24	828,443	828,443

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	79,629	56,810	351,063	41,227	528,729
Disposals	-	(56,810)	-	-	(56,810)
At 31 October 25	79,629	-	351,063	41,227	471,919
Depreciation and impairment
At 01 November 24	24,257	13,019	264,854	37,732	339,862
Charge for year	13,845	-	12,934	1,765	28,544
On disposals	-	(13,019)	-	-	(13,019)
At 31 October 25	38,102	-	277,788	39,497	355,387
Net book value
At 31 October 25	41,527	-	73,275	1,730	116,532
At 31 October 24	55,372	43,791	86,209	3,495	188,867

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	13,952	14,233
Total	13,952	14,233

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	25,204	16,911
Other debtors	25,092	7,579
Total	50,296	24,490

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	58,846	34,995
Bank borrowings and overdrafts	42,661	40,031
Taxation and social security	44,536	33,344
Other creditors	472,306	529,906
Total	618,349	638,276


	Included in other creditors are amounts of £14,118 (2024 - £23,152) owed under hire purchase and finance lease agreements which are secured on the assets to which they relate. Included within Bank loans is £42,661(2024 - £40,032) of borrowings secured by a fixed and floating charge against the assets of the company. Other creditors includes a balance of £171,490 (2024 - £317,453) owed to the director.

Included in other creditors are amounts of £14,118 (2024 - £23,152) owed under hire purchase and finance lease agreements which are secured on the assets to which they relate.

Included within Bank loans is £42,661(2024 - £40,032) of borrowings secured by a fixed and floating charge against the assets of the company.

Other creditors includes a balance of £171,490 (2024 - £317,453) owed to the director.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	377,295	403,115
Other creditors	26,992	89,209
Total	404,287	492,324


	Included in other creditors are amounts of £26,992 (2024 - £89,208) owed under hire purchase and finance lease agreements which are secured on the assets to which they relate. Included within Bank loans and overdrafts is £377,295 (2024 - £403,114) of borrowings secured by a fixed and floating charge against the assets of the company.

9.	Off-balance sheet arrangements
	The ultimate controlling party changed to Paddock Smile Centre Ltd on December 19, 2025.

10.	Controlling party
	The ultimate controlling party is Paddock Smile Centre Ltd.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		769,268		828,443
Tangible assets	4		116,532		188,867
			885,800		1,017,310
Current assets
Stocks	5	13,952		14,233
Debtors	6	50,296		24,490
Cash at bank and on hand		158,986		143,405
		223,234		182,128
Creditors amounts falling due within one year	7	(618,349)		(638,276)
Net current assets (liabilities)			(395,115)		(456,148)
Total assets less current liabilities			490,685		561,162
Creditors amounts falling due after one year	8		(404,287)		(492,324)
Provisions for liabilities			(27,638)		(27,638)
Net assets			58,760		41,200
Capital and reserves
Called up share capital			100		100
Profit and loss account			58,660		41,100
Shareholders' funds			58,760		41,200