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Registered number: 07078021
Jonathan Ziff Implants Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Jonathan Ziff Implants Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Jonathan Ziff Implants Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07078021

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 72,904 |  | 97,206
Tangible Assets | 5 |  | 23,619 |  | 30,818
|  |  | 96,523 |  | 128,024
CURRENT ASSETS
Stocks | 6 | 2,750 |  | 2,500 |
Debtors | 7 | 1,351,691 |  | 1,232,617 |
Investments | 8 | 963,613 |  | 1,081,097 |
Cash at bank and in hand |  | 145,903 |  | 51,239 |
|  | 2,463,957 |  | 2,367,453 |
Creditors: Amounts Falling Due Within One Year | 9 | (215,445 ) |  | (306,898 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,248,512 |  | 2,060,555
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,345,035 |  | 2,188,579
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,905 ) |  | (7,705 )
NET ASSETS |  |  | 2,339,130 |  | 2,180,874
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 2,339,129 |  | 2,180,873
SHAREHOLDERS' FUNDS |  |  | 2,339,130 |  | 2,180,874

Page 1
Page 2
Jonathan Ziff Implants Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jonathan Ziff Director
22 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Jonathan Ziff Implants Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Jonathan Ziff Implants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07078021 . The registered office is The Old Forge, Bowling Green Yard, Kirkgate, Knaresborough, HG5 8FL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the fair value of implant, cosmetic and general dentistry goods and services supplied.
Private treatment is recognised based on the stage of completion, with cash settled at the time of the treatment.
Income from Denplan contracts is recognised on receipt of the payments due under the agreement.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Jonathan Ziff Implants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2025: 11)
11 11
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 1,097,348
As at 31 March 2026 | 1,097,348
Amortisation
As at 1 April 2025 | 1,000,142
Provided during the period | 24,302
As at 31 March 2026 | 1,024,444
Net Book Value
As at 31 March 2026 | 72,904
As at 1 April 2025 | 97,206

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 117,078
Additions | 1,665
Disposals | (23,720 )
As at 31 March 2026 | 95,023
Depreciation
As at 1 April 2025 | 86,260
Provided during the period | 8,864
Disposals | (23,720 )
As at 31 March 2026 | 71,404
Net Book Value
As at 31 March 2026 | 23,619
As at 1 April 2025 | 30,818

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 2,750 |  | 2,500

Page 4
Page 5
Jonathan Ziff Implants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,417 |  | 41,428
Other debtors | 5,927 |  | 2,980
| 18,344 |  | 44,408
Due after more than one year
Other debtors | 1,333,347 |  | 1,188,209
| 1,351,691 |  | 1,232,617

8. Current Asset Investments

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Short term deposits | 963,613 |  | 1,081,097

9. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 108,010 |  | 99,290
Other creditors | 12,096 |  | 11,092
Taxation and social security | 95,339 |  | 196,516
| 215,445 |  | 306,898

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Related Party Transactions
The company has made a loan of £1,333,347 (2025 - £1,188,209) to Jonathan Ziff Property Ltd, a company under common control. The loan is provided on a long term basis, is unsecured and interest free and there are no terms of repayment.
Page 5