Registration number: 12022574

Moons Dental Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Moons Dental Limited

Company Information

Director

Dr M Nigdikar

Registered office

18 All Saints Road Newmarket Suffolk CB8 8ET

Accountants

Jeremy Clark Accountants Ltd TA AIMS The Moat House Sallow Lane Wacton Norwich Norfolk NR15 2UL

Moons Dental Limited

(Registration number: 12022574)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	352,982	426,014
Tangible assets	5	179,671	107,277
		532,653	533,291
Current assets
Stocks	6	3,000	3,000
Debtors	7	11,704	7,980
Cash at bank and in hand		66,196	130,019
		80,900	140,999
Creditors: Amounts falling due within one year	8	(122,585)	(131,161)
Net current (liabilities)/assets		(41,685)	9,838
Total assets less current liabilities		490,968	543,129
Creditors: Amounts falling due after more than one year	8	(447,306)	(488,784)
Provisions for liabilities		(21,009)	(17,485)
Net assets		22,653	36,860
Capital and reserves
Called up share capital	9	100	100
Retained earnings		22,553	36,760
Shareholders' funds		22,653	36,860

Moons Dental Limited

(Registration number: 12022574)
Balance Sheet as at 31 May 2026

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 August 2026
 

......................................... Dr M Nigdikar Director

Moons Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
18 All Saints Road
Newmarket
Suffolk
CB8 8ET

These financial statements were authorised for issue by the director on 13 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Moons Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	15% reducing balance basis
Office equipment	25% reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straaight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Moons Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Moons Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 13 (2025 - 13).

Moons Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2025	730,323	730,323
At 31 May 2026	730,323	730,323
Amortisation
At 1 June 2025	304,309	304,309
Amortisation charge	73,032	73,032
At 31 May 2026	377,341	377,341
Carrying amount
At 31 May 2026	352,982	352,982
At 31 May 2025	426,014	426,014

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2025	69,110	158,384	227,494
Additions	-	22,794	22,794
At 31 May 2026	69,110	181,178	250,288
Depreciation
At 1 June 2025	-	51,107	51,107
Charge for the year	-	19,510	19,510
At 31 May 2026	-	70,617	70,617
Carrying amount
At 31 May 2026	69,110	110,561	179,671
At 31 May 2025	-	107,277	107,277

Included within the net book value of land and buildings above is £69,110 (2025 - £Nil) in respect of short leasehold land and buildings.
 

Moons Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

6

Stocks

	2026 £	2025 £
Other inventories	3,000	3,000

7

Debtors

Current	2026 £	2025 £
Other debtors	11,704	7,980
	11,704	7,980

Moons Dental Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	35,270	29,311
Taxation and social security		22,732	12,648
Accruals and deferred income		39,876	45,486
Other creditors		24,707	43,716
		122,585	131,161

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	447,306	488,784

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	447,306	488,784

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	35,270	29,311

Bank borrowings

Practice Acquistion Loan is denominated in £ with a nominal interest rate of 2.92 over base rate%, and the final instalment is due on 31 May 2030. The carrying amount at year end is £479,825 (2025 - £512,345).