Company registration number 08725370 (England and Wales)
DENT.O.CARE BRANDS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DENT.O.CARE BRANDS LIMITED
COMPANY INFORMATION
Directors
A Keller
N Keller
Company number
08725370
Registered office
5 Technology Park
Colindeep Lane
London
United Kingdom
NW9 6BX
Accountants
Grunberg & Co Limited
5 Technology Park
Colindeep Lane
Colindale
London
United Kingdom
NW9 6BX
DENT.O.CARE BRANDS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7
DENT.O.CARE BRANDS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
16,059
21,413
Investments
4
742,294
742,294
758,353
763,707
Current assets
Stocks
677,044
518,275
Debtors
5
1,241,252
866,502
Cash at bank and in hand
242,568
266,452
2,160,864
1,651,229
Creditors: amounts falling due within one year
6
(1,880,387)
(2,083,303)
Net current assets/(liabilities)
280,477
(432,074)
Total assets less current liabilities
1,038,830
331,633
Creditors: amounts falling due after more than one year
7
(380,660)
(15,327)
Provisions for liabilities
(4,015)
(5,353)
Net assets
654,155
310,953
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
654,055
310,853
Total equity
654,155
310,953
DENT.O.CARE BRANDS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 July 2026 and are signed on its behalf by:
A Keller
Director
Company registration number 08725370 (England and Wales)
DENT.O.CARE BRANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Dent.O.Care Brands Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Technology Park, Colindeep Lane, London, United Kingdom, NW9 6BX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover represents net invoiced sales of goods, excluding value added tax. Turnover is recognised at point of

sales.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

DENT.O.CARE BRANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in first out basis.

At each balance sheet date, stocks are assessed for impairment. If stocks are impaired the carrying amount is reduced to its selling price less cost to complete and sell. The impairment loss is recognised in profit or loss.

1.6
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial asset and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment.If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DENT.O.CARE BRANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
44,455
5,674
50,129
Depreciation and impairment
At 1 January 2025
24,445
4,271
28,716
Depreciation charged in the year
5,003
351
5,354
At 31 December 2025
29,448
4,622
34,070
DENT.O.CARE BRANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
(Continued)
- 6 -
Carrying amount
At 31 December 2025
15,007
1,052
16,059
At 31 December 2024
20,010
1,403
21,413
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
742,294
742,294
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
537,129
334,659
Other debtors
702,896
528,146
Prepayments and accrued income
1,227
3,697
1,241,252
866,502
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
11,286
11,286
Other borrowings
86,578
-
0
Trade creditors
541,752
558,218
Corporation tax
116,384
55,289
Other taxation and social security
148,434
159,666
Other creditors
971,078
692,179
Directors' current account
-
601,790
Accruals and deferred income
4,875
4,875
1,880,387
2,083,303

The bank loan is a bounce back Loan and is covered by a g overnment guarantee.

DENT.O.CARE BRANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
10,488
15,327
Other borrowings
370,172
-
0
380,660
15,327

The other borrowings are secured by fixed and floating charges, created on 30 September 2025, over all the assets of the company.

Interest is chargeable on the loan at the rate of 6% per annum. The loan is repayable by 30 September 2030.

8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
392,500
77,500
9
Related party transactions

Included in other debtors and other creditors are amounts due from and to related undertakings that relate to entities in which the directors have a material interest and control. These amounts are interest free and repayable on demand.

During the year under review, the company paid management fees of £1,216,388 (2024: £1,009,356) from companies under common control.

During the year under review, the company paid rent of £35,000 (2024: £Nil) to a company under common control.

Other borrowings relates to a loan from a pension scheme in which the directors are member of the scheme.

10
Directors' transactions

T he balance was repaid in full within nine months of the year-end.

Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Advances and credits
-
(601,790)
759,973
(32,273)
125,910
(601,790)
759,973
(32,273)
125,910
2025-12-31 2025-01-01 false false false 10 July 2026 CCH Software CCH Accounts Production 2026.200 The principal activity of the company continued to be that of wholesalers of dental products.
A Keller N Keller 08725370 2025-01-01 2025-12-31 08725370 bus:Director1 2025-01-01 2025-12-31 08725370 bus:Director2 2025-01-01 2025-12-31 08725370 bus:RegisteredOffice 2025-01-01 2025-12-31 08725370 2025-12-31 08725370 2024-12-31 08725370 core:WithinOneYear 2025-12-31 08725370 core:WithinOneYear 2024-12-31 08725370 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 08725370 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 08725370 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 08725370 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 08725370 core:ShareCapital 2025-12-31 08725370 core:ShareCapital 2024-12-31 08725370 core:RetainedEarningsAccumulatedLosses 2025-12-31 08725370 core:RetainedEarningsAccumulatedLosses 2024-12-31 08725370 core:PlantMachinery 2025-01-01 2025-12-31 08725370 core:FurnitureFittings 2025-01-01 2025-12-31 08725370 2024-01-01 2024-12-31 08725370 core:PlantMachinery 2024-12-31 08725370 core:FurnitureFittings 2024-12-31 08725370 2024-12-31 08725370 core:PlantMachinery 2025-12-31 08725370 core:FurnitureFittings 2025-12-31 08725370 core:PlantMachinery 2024-12-31 08725370 core:FurnitureFittings 2024-12-31 08725370 core:CurrentFinancialInstruments 2025-12-31 08725370 core:CurrentFinancialInstruments 2024-12-31 08725370 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08725370 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08725370 bus:FRS102 2025-01-01 2025-12-31 08725370 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08725370 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP