TEMPLE DENTAL HOLDINGS LIMITED


Directors	BOW, Sophia
	BOW, Steven


Registered Address	Fulford Lodge
	1 Heslington Lane
	Fulford
	YO10 4HW


Registered Number	08367291 (England and Wales)

Statement of Financial Position
1 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		324,248		244,226
Investments	5		100		199,208
			324,348		443,434
Current assets
Debtors	6	5,665,005		311,074
		5,665,005		311,074
Creditors amounts falling due within one year	7	(235,193)		(108,221)
Net current assets (liabilities)			5,429,812		202,853
Total assets less current liabilities			5,754,160		646,287
Net assets			5,754,160		646,287
Capital and reserves
Called up share capital			258		258
Share premium			639,842		639,842
Profit and loss account			5,114,060		6,187
Shareholders' funds			5,754,160		646,287

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 August 2026, and are signed on its behalf by:

BOW, Sophia
Director

BOW, Steven
Director

Registered Company No. 08367291

TEMPLE DENTAL HOLDINGS LIMITED

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.

	Intangible assets
	Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

	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 (%)
	Fixtures and fittings	20

	Investments
	Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

	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.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

4.	Tangible fixed assets

	Land & buildings	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 25	227,458	-	28,313	255,771
Additions	-	83,035	5,864	88,899
At 01 June 26	227,458	83,035	34,177	344,670
Depreciation and impairment
At 01 July 25	-	-	11,545	11,545
Charge for year	-	5,711	3,166	8,877
At 01 June 26	-	5,711	14,711	20,422
Net book value
At 01 June 26	227,458	77,324	19,466	324,248
At 30 June 25	227,458	-	16,768	244,226

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 July 25	199,208	199,208
Additions	100	100
Disposals	(199,208)	(199,208)
At 01 June 26	100	100
Net book value
At 01 June 26	100	100
At 30 June 25	199,208	199,208

	Notes
	¹Investments in group undertakings and participating interests

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Amounts owed by group undertakings	629,561	286,410
Other debtors	254,719	191
Prepayments and accrued income	4,780,725	24,473
Total	5,665,005	311,074

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	6,627	8,236
Bank borrowings and overdrafts	18,693	159
Amounts owed to related parties	117,440	98,283
Finance lease and HP contracts	40,340	-
Other creditors	-	38
Accrued liabilities and deferred income	52,093	1,505
Total	235,193	108,221

8.	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. During the year the Company loaned the Directors £289,119 (2025: -£38), this loan is interest free and repayable upon demand.