Company registration number 06547210 (England and Wales)
Herts Orthodontics Limited
Unaudited Financial Statements
For the year ended 31 March 2026
HERTS ORTHODONTICS LIMITED
Herts Orthodontics Limited
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
Herts Orthodontics Limited
Balance Sheet
As at 31 March 2026
- 1 -
2026
Notes
£
£
Fixed assets
Intangible assets
3
740,000
Tangible assets
4
53,450
793,450
Current assets
Stocks
9,320
Debtors
5
48,821
Cash at bank and in hand
56,199
114,340
Creditors: amounts falling due within one year
6
(94,338)
Net current assets
20,002
Total assets less current liabilities
813,452
Creditors: amounts falling due after more than one year
7
(674,813)
Net assets
138,639
Capital and reserves
Called up share capital
100
Profit and loss reserves
138,539
Total equity
138,639
Herts Orthodontics Limited
Balance Sheet (continued)
As at 31 March 2026
- 2 -

For the financial year ended 31 March 2026 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 July 2026 and are signed on its behalf by:
Mr S Ismail
Director
Company registration number 06547210 (England and Wales)
HERTS ORTHODONTICS LIMITED
Herts Orthodontics Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Herts Orthodontics Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 St. Mary's Courtyard, Church Street, Ware, Hertfordshire, England, SG12 9EF.

1.1
Turnover

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 VAT exempt. NHS income is recognised on a work completed basis, with due consideration given for contract under or over performance. Private patient income is recognised when work is completed on the patient.

1.2
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

HERTS ORTHODONTICS LIMITED
Herts Orthodontics Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
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 profit and loss account 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.

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.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

HERTS ORTHODONTICS LIMITED
Herts Orthodontics Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
2
Employees

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

2026
Number
Total
12
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
-
0
Additions
740,000
At 31 March 2026
740,000
Amortisation and impairment
At 1 April 2025 and 31 March 2026
-
0
Carrying amount
At 31 March 2026
740,000
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2025
-
0
-
0
-
0
-
0
Additions
29,623
1,201
40,443
71,267
At 31 March 2026
29,623
1,201
40,443
71,267
Depreciation and impairment
At 1 April 2025
-
0
-
0
-
0
-
0
Depreciation charged in the year
7,406
300
10,111
17,817
At 31 March 2026
7,406
300
10,111
17,817
Carrying amount
At 31 March 2026
22,217
901
30,332
53,450
HERTS ORTHODONTICS LIMITED
Herts Orthodontics Limited
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Debtors
2026
Amounts falling due within one year:
£
Trade debtors
48,821
6
Creditors: amounts falling due within one year
2026
£
Trade creditors
29,914
Corporation tax
51,423
Other taxation and social security
6,851
Other creditors
6,150
94,338
7
Creditors: amounts falling due after more than one year
2026
£
Other creditors
674,813
8
Directors' transactions

At the year end, the company owed the directors £674,813. The loan is interest-free.

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