REGISTERED NUMBER: 04299617 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Drybrough Oral Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr Ross Drybrough

REGISTERED OFFICE:

ASM House

103A Keymer Road

Hassocks

West Sussex

BN6 8QL

REGISTERED NUMBER:

04299617 (England and Wales)

FIXED ASSETS

Intangible assets

4

65,397

98,096

Tangible assets

5

1,045,585

1,061,909

1,110,982

1,160,005

CURRENT ASSETS

Debtors

6

197,950

183,762

Cash at bank

41,802

79,015

239,752

262,777

CREDITORS

Amounts falling due within one year

7

171,469

156,148

NET CURRENT ASSETS

68,283

106,629

TOTAL ASSETS LESS CURRENT LIABILITIES

1,179,265

1,266,634

CREDITORS

Amounts falling due after more than one year

8

99,281

144,035

NET ASSETS

1,079,984

1,122,599

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9

1,078,984

1,121,599

SHAREHOLDERS' FUNDS

1,079,984

1,122,599

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

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

The director acknowledges his 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 30 July 2026 and were signed by:

Dr Ross Drybrough - Director

1.	STATUTORY INFORMATION

Drybrough Oral Care 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 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.

Land and buildings

-

25% on reducing balance

Plant and machinery etc

-

25% on reducing balance

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

408,734

AMORTISATION

At 1 November 2024

310,638

Charge for year

32,699

At 31 October 2025

343,337

NET BOOK VALUE

At 31 October 2025

65,397

At 31 October 2024

98,096

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

969,215

347,767

1,316,982

DEPRECIATION

At 1 November 2024

-

255,073

255,073

Charge for year

-

16,324

16,324

At 31 October 2025

-

271,397

271,397

NET BOOK VALUE

At 31 October 2025

969,215

76,370

1,045,585

At 31 October 2024

969,215

92,694

1,061,909

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

43,063

17,975

Other debtors

154,887

165,787

197,950

183,762

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

10,919

16,207

Taxation and social security

44,981

25,255

Other creditors

115,569

114,686

171,469

156,148

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

99,281

144,035

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

99,281

144,035

9.

RESERVES

Retained

earnings

£

At 1 November 2024

1,121,599

Profit for the year

89,885

Dividends

(132,500

)

At 31 October 2025

1,078,984

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr Ross Drybrough.