Denclean Dental Practice Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05962280

Denclean Dental Practice Limited

Unaudited financial statements

31 July 2025

Denclean Dental Practice Limited

Statement of financial position

31 July 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		612,149		668,293

Current assets

Stocks		7,000	7,000
Debtors	7	805,017	788,917
Cash at bank and in hand		1,289,923	898,130
		-----------	-----------
		2,101,940	1,694,047

Creditors: Amounts falling due within one year	8	( 855,514)		( 797,536)
		-----------		-----------
Net current assets			1,246,426		896,511
			-----------		-----------
Total assets less current liabilities			1,858,575		1,564,804

Provisions

Taxation including deferred tax	( 36,407)	( 61,485)
	-----------	-----------
Net assets	1,822,168	1,503,319
	-----------	-----------

Capital and reserves

Called up share capital	150	150
Share premium account	28	–
Profit and loss account	1,821,990	1,503,169
	-----------	-----------
Shareholders funds	1,822,168	1,503,319
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Denclean Dental Practice Limited

Statement of financial position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Dr D R Patel

Director

Company registration number: 05962280

Denclean Dental Practice Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sixty Six North Quay, Great Yarmouth, Norfolk, NR30 1HE. The company's places of business are 6 Tangmere Gardens, Northolt, Middlesex, UB5 6LP and 213 Burnt Oak Broadway, Edgeware, Middlesex, HA8 5EG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

No significant judgements, estimations and uncertainties have arisen in the preparation of the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

Income tax

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

	Goodwill	-	Written off in year of acquisition

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	4% straight line
Fixtures, fittings and equipment	-	25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Defined contribution plans

Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of employees during the year was 16 (2024: 17 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 August 2024 and 31 July 2025	1,312,500
	-----------
Amortisation
At 1 August 2024 and 31 July 2025	1,312,500
	-----------
Carrying amount
At 31 July 2025	–
	-----------
At 31 July 2024	–
	-----------

6. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 August 2024	1,436,328	533,578	1,969,906
Additions	–	2,993	2,993
	-----------	---------	-----------
At 31 July 2025	1,436,328	536,571	1,972,899
	-----------	---------	-----------
Depreciation
At 1 August 2024	838,903	462,710	1,301,613
Charge for the year	41,185	17,952	59,137
	-----------	---------	-----------
At 31 July 2025	880,088	480,662	1,360,750
	-----------	---------	-----------
Carrying amount
At 31 July 2025	556,240	55,909	612,149
	-----------	---------	-----------
At 31 July 2024	597,425	70,868	668,293
	-----------	---------	-----------

7. Debtors

	2025	2024
	£	£
Trade debtors	129,893	161,866
Amounts owed by group undertakings and undertakings in which the company has a participating interest	599,750	502,362
Other debtors	75,374	124,689
	---------	---------
	805,017	788,917
	---------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	21,089	27,399
Amounts owed to group undertakings and undertakings in which the company has a participating interest	521,349	524,807
Social security and other taxes	141,831	87,459
Other creditors	171,245	157,871
	---------	---------
	855,514	797,536
	---------	---------

9. Directors' advances, credits and guarantees

During the year, Dr A R Patel and Dr D R Patel operated loan accounts with the company at HM Revenue & Customs approved interest rates. At the year end, Dr A R Patel owed £24,853 (2024: £89,990) to the company. Dr D R Patel did not owe the company funds at the current or previous year end.

10. Related party transactions

Ramco Topco Limited was incorporated in Jersey on 14 October 2024 and is the ultimate parent of Denclean Dental Practice Limited . The balance owing from Ramco Topco Limited to Denclean Dental Practice Limited at the year end was £89,990 (2024: nil). The balance owed to Ramco Dental Limited from Denclean Dental Practice Limited at the year end was £35,322 (2024:£35,322). Ramco Dental Limited is a member of the group ultimately owned by Ramco Topco Limited The balance owed to Ramco (Harlow) Limited from Denclean Dental Practice Limited at the year end was £486,027 (2024: £489,485). Ramco (Harlow) Limited is a member of the group ultimately owned by Ramco Topco Limited The balance owed from Pageprop Limited to Denclean Dental Practice Limited at the year end was £509,760 (2024:£502,362). Pageprop Limited is a member of the group ultimately owned by Ramco Topco Limited.