BRIGHOUSE 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	08369008 (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	11		11

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 25	650,503	650,503
At 01 June 26	650,503	650,503
Amortisation and impairment
At 01 July 25	45,075	45,075
At 01 June 26	45,075	45,075
Net book value
At 01 June 26	605,428	605,428
At 30 June 25	605,428	605,428

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 July 25	75,773	100,855	59,271	97,604	333,503
Additions	-	19,139	-	767	19,906
Disposals	-	-	(59,271)	-	(59,271)
At 01 June 26	75,773	119,994	-	98,371	294,138
Depreciation and impairment
At 01 July 25	-	63,697	21,301	72,666	157,664
Charge for year	-	8,515	-	6,376	14,891
On disposals	-	-	(21,301)	-	(21,301)
At 01 June 26	-	72,212	-	79,042	151,254
Net book value
At 01 June 26	75,773	47,782	-	19,329	142,884
At 30 June 25	75,773	37,158	37,970	24,938	175,839

5.	Stocks

	2026	2025
	£	£
Raw materials and consumables	35,266	35,368
Total	35,266	35,368

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	562	28,516
Other debtors	-	3,140
Prepayments and accrued income	7,053	59,088
Total	7,615	90,744

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	44,640	62,090
Bank borrowings and overdrafts	-	39,187
Amounts owed to related parties	121,456	321,565
Taxation and social security	58,367	88,070
Finance lease and HP contracts	-	16,150
Other creditors	261	137
Accrued liabilities and deferred income	1,420	26,185
Total	226,144	553,384

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	44,500
Other creditors	-	22,880
Total	-	67,380

9.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	-		39,030

10.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	34,430	-
Total	34,430	-

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		605,428		605,428
Tangible assets	4		142,884		175,839
			748,312		781,267
Current assets
Stocks	5	35,266		35,368
Debtors	6	7,615		90,744
Cash at bank and on hand		138		6,420
		43,019		132,532
Creditors amounts falling due within one year	7	(226,144)		(553,384)
Net current assets (liabilities)			(183,125)		(420,852)
Total assets less current liabilities			565,187		360,415
Creditors amounts falling due after one year	8		-		(67,380)
Provisions for liabilities	10		(34,430)		-
Net assets			530,757		293,035
Capital and reserves
Called up share capital			100		100
Profit and loss account			530,657		292,935
Shareholders' funds			530,757		293,035