THE LEEDS DENTAL TEAM LIMITED


Directors	BIRCH, Kevin Clive
	JACOB, Katherine Rebecca
	JASAT, Muhammad Ayub
	MEHRA, Shalin


Registered Address	15 Basset Court Loake Close
	Grange Park
	Northampton
	NN4 5EZ


Registered Number	05982964 (England and Wales)

Notes to the Financial Statements
for the period ended 1 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Positive goodwill arising on acquisitions is capitalised and carried forward as an asset on the balance sheet. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life after taking account of any residual values). Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Positive goodwill arising on acquisitions is capitalised and carried forward as an asset on the balance sheet.

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life 
 after taking account of any residual values). Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

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


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. 

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	14		14

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 25	379,648	379,648
At 01 June 26	379,648	379,648
Amortisation and impairment
At 01 July 25	60,167	60,167
At 01 June 26	60,167	60,167
Net book value
At 01 June 26	319,481	319,481
At 30 June 25	319,481	319,481

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 July 25	575,374	125,405	113,009	46,404	106,944	967,136
Additions	-	20,305	-	-	2,404	22,709
Disposals	(575,374)	-	(113,009)	-	-	(688,383)
At 01 June 26	-	145,710	-	46,404	109,348	301,462
Depreciation and impairment
At 01 July 25	61,789	77,729	40,613	30,952	69,584	280,667
Charge for year	-	10,925	-	3,541	8,562	23,028
On disposals	(61,789)	-	(40,613)	-	-	(102,402)
At 01 June 26	-	88,654	-	34,493	78,146	201,293
Net book value
At 01 June 26	-	57,056	-	11,911	31,202	100,169
At 30 June 25	513,585	47,676	72,396	15,452	37,360	686,469

5.	Stocks

	2026	2025
	£	£
Raw materials and consumables	14,370	25,504
Total	14,370	25,504

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	3,339	62,471
Other debtors	121,456	46,849
Prepayments and accrued income	19,821	35,158
Total	144,616	144,478

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	47,415	86,334
Bank borrowings and overdrafts	1,208	21,156
Taxation and social security	49,891	39,846
Finance lease and HP contracts	-	41,056
Other creditors	696	27
Accrued liabilities and deferred income	149	12,533
Total	99,359	200,952

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	657,658
Other creditors	-	41,692
Total	-	699,350

9.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	-		82,749

10.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	23,165	-
Total	23,165	-

11.	Related party transactions
	The company has taken advantage of the exemptions provided in FRS 102 from reporting transactions between wholly owned members of the group.

12.	Controlling party
	At the year end the company was under the control of Rodericks Dental Partners Limited, the ultimate holding company registered in England and Wales.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		319,481		319,481
Tangible assets	4		100,169		686,469
			419,650		1,005,950
Current assets
Stocks	5	14,370		25,504
Debtors	6	144,616		144,478
Cash at bank and on hand		42		85
		159,028		170,067
Creditors amounts falling due within one year	7	(99,359)		(200,952)
Net current assets (liabilities)			59,669		(30,885)
Total assets less current liabilities			479,319		975,065
Creditors amounts falling due after one year	8		-		(699,350)
Provisions for liabilities	10		(23,165)		-
Net assets			456,154		275,715
Capital and reserves
Called up share capital			100		100
Profit and loss account			456,054		275,615
Shareholders' funds			456,154		275,715