Company registration number 13200711 (England and Wales)
BEECH HOUSE DENTAL PRACTICE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
BEECH HOUSE DENTAL PRACTICE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
BEECH HOUSE DENTAL PRACTICE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
272,770
323,128
Tangible assets
4
103,994
96,441
376,764
419,569
Current assets
Stocks
25,000
25,000
Debtors
5
13,290
27,739
Cash at bank and in hand
471,963
291,201
510,253
343,940
Creditors: amounts falling due within one year
6
(320,389)
(336,168)
Net current assets
189,864
7,772
Total assets less current liabilities
566,628
427,341
Provisions for liabilities
(25,998)
(22,431)
Net assets
540,630
404,910
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
540,530
404,810
Total equity
540,630
404,910
BEECH HOUSE DENTAL PRACTICE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
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 8 August 2026 and are signed on its behalf by:
Dr S Buzzard
Dr N Sands
Director
Director
Company registration number 13200711 (England and Wales)
BEECH HOUSE DENTAL PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Beech House Dental Practice Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7-9 The Avenue, Eastbourne, East Sussex, BN21 3YA.

1.1
Basis of preparation

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. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents amounts receivable for dental services and counter sales. The company is not registered for VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
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.

1.4
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:

Leasehold improvements
Over length of lease
Plant and equipment
25% Reducing balance method
Fixtures and fittings
25% Reducing balance method
Computers
25% Reducing balance method
Integral features
25% Reducing balance method

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.

BEECH HOUSE DENTAL PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.5
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.

1.6
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.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. 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, loans from fellow group companies and preference shares 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

BEECH HOUSE DENTAL PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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.

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 profit and loss account, 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.

1.11
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.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases
As lessee

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.

BEECH HOUSE DENTAL PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
2
Employees

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

2026
2025
Number
Number
Total
13
13
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
503,577
Amortisation and impairment
At 1 April 2025
180,449
Amortisation charged for the year
50,358
At 31 March 2026
230,807
Carrying amount
At 31 March 2026
272,770
At 31 March 2025
323,128
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025
28,639
137,528
166,167
Additions
-
0
33,593
33,593
Transfers
(6,948)
6,948
-
0
At 31 March 2026
21,691
178,069
199,760
Depreciation and impairment
At 1 April 2025
1,618
68,108
69,726
Depreciation charged in the year
5,076
20,964
26,040
Transfers
(233)
233
-
0
At 31 March 2026
6,461
89,305
95,766
Carrying amount
At 31 March 2026
15,230
88,764
103,994
At 31 March 2025
27,021
69,420
96,441
BEECH HOUSE DENTAL PRACTICE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
5,189
22,617
Other debtors
8,101
5,122
13,290
27,739
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
40
152
Trade creditors
29,957
18,259
Corporation tax
80,046
77,567
Other taxation and social security
8,721
6,414
Other creditors
201,625
233,776
320,389
336,168

There is a fixed and floating charge over all property or undertaking of the company.

2026-03-31 2025-04-01 false false false 08 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Dr S Buzzard Dr N Sands 13200711 2025-04-01 2026-03-31 13200711 2026-03-31 13200711 2025-03-31 13200711 core:NetGoodwill 2026-03-31 13200711 core:NetGoodwill 2025-03-31 13200711 core:LandBuildings 2026-03-31 13200711 core:OtherPropertyPlantEquipment 2026-03-31 13200711 core:LandBuildings 2025-03-31 13200711 core:OtherPropertyPlantEquipment 2025-03-31 13200711 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 13200711 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13200711 core:CurrentFinancialInstruments 2026-03-31 13200711 core:CurrentFinancialInstruments 2025-03-31 13200711 core:ShareCapital 2026-03-31 13200711 core:ShareCapital 2025-03-31 13200711 core:RetainedEarningsAccumulatedLosses 2026-03-31 13200711 core:RetainedEarningsAccumulatedLosses 2025-03-31 13200711 bus:Director1 2025-04-01 2026-03-31 13200711 bus:Director2 2025-04-01 2026-03-31 13200711 core:Goodwill 2025-04-01 2026-03-31 13200711 core:LandBuildings core:LongLeaseholdAssets 2025-04-01 2026-03-31 13200711 core:LeaseholdImprovements 2025-04-01 2026-03-31 13200711 core:PlantMachinery 2025-04-01 2026-03-31 13200711 core:FurnitureFittings 2025-04-01 2026-03-31 13200711 core:ComputerEquipment 2025-04-01 2026-03-31 13200711 2024-04-01 2025-03-31 13200711 core:NetGoodwill 2025-03-31 13200711 core:NetGoodwill 2025-04-01 2026-03-31 13200711 core:LandBuildings 2025-03-31 13200711 core:OtherPropertyPlantEquipment 2025-03-31 13200711 2025-03-31 13200711 core:LandBuildings 2025-04-01 2026-03-31 13200711 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 13200711 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13200711 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13200711 bus:FRS102 2025-04-01 2026-03-31 13200711 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 13200711 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP