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2025-11-25 06036754 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2025-11-25 06036754 dpl:GroupUndertakings 2025-04-01 2025-11-25 06036754 dpl:ParticipatingInterests 2025-04-01 2025-11-25 06036754 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2025-11-25 06036754 core:ListedExchangeTraded 2025-04-01 2025-11-25 06036754 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2025-11-25 06036754 core:UnlistedNon-exchangeTraded 2025-04-01 2025-11-25 06036754 dpl:CostSales 2024-04-01 2025-03-31 06036754 dpl:DistributionCosts 2024-04-01 2025-03-31 06036754 core:LandBuildings 2024-04-01 2025-03-31 06036754 core:PlantMachinery 2024-04-01 2025-03-31 06036754 core:Vehicles 2024-04-01 2025-03-31 06036754 core:FurnitureFittings 2024-04-01 2025-03-31 06036754 core:OfficeEquipment 2024-04-01 2025-03-31 06036754 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 06036754 core:NetGoodwill 2024-04-01 2025-03-31 06036754 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 06036754 dpl:GroupUndertakings 2024-04-01 2025-03-31 06036754 dpl:ParticipatingInterests 2024-04-01 2025-03-31 06036754 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 06036754 core:ListedExchangeTraded 2024-04-01 2025-03-31 06036754 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06036754 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 06036754 core:NetGoodwill 2025-11-25 06036754 core:IntangibleAssetsOtherThanGoodwill 2025-11-25 06036754 core:LandBuildings 2025-11-25 06036754 core:PlantMachinery 2025-11-25 06036754 core:Vehicles 2025-11-25 06036754 core:FurnitureFittings 2025-11-25 06036754 core:OfficeEquipment 2025-11-25 06036754 core:AfterOneYear 2025-11-25 06036754 core:WithinOneYear 2025-11-25 06036754 core:ListedExchangeTraded 2025-11-25 06036754 core:UnlistedNon-exchangeTraded 2025-11-25 06036754 core:ShareCapital 2025-11-25 06036754 core:SharePremium 2025-11-25 06036754 core:RevaluationReserve 2025-11-25 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GLENDAIR DENTAL LIMITED

Registered Number
06036754
(England and Wales)

Unaudited Financial Statements for the Period ended
25 November 2025

GLENDAIR DENTAL LIMITED
Company Information
for the period from 1 April 2025 to 25 November 2025

Directors | DAU, Sandip Kaur
| GILL, Harpreet Singh

Registered Address | 129 Devonshire House Wade Road
| Basingstoke
| RG24 8PE

Registered Number | 06036754 (England and Wales)

GLENDAIR DENTAL LIMITED
Balance Sheet as at
25 November 2025

| Notes | 25 Nov 2025 |  | 31 Mar 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 5 |  |  | 143,478 |  |  |  | 740,571
|  |  |  | 143,478 |  |  |  | 740,571
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 13,420 |  |  |  | 12,842 |  |
Debtors | 7 | 1,467,993 |  |  |  | 866,709 |  |
Cash at bank and on hand |  | 188,034 |  |  |  | 302,376 |  |
|  | 1,669,447 |  |  |  | 1,181,927 |  |
Creditors amounts falling due within one year | 8 | (314,291) |  |  |  | (364,362) |  |
Net current assets (liabilities) |  |  |  | 1,355,156 |  |  |  | 817,565
Total assets less current liabilities |  |  |  | 1,498,634 |  |  |  | 1,558,136
Creditors amounts falling due after one year | 9 |  |  | - |  |  |  | (290,031)
Provisions for liabilities | 11 |  |  | (30,494) |  |  |  | (70,003)
Net assets |  |  |  | 1,468,140 |  |  |  | 1,198,102
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10,002 |  |  |  | 10,002
Profit and loss account |  |  |  | 1,458,138 |  |  |  | 1,188,100
Shareholders' funds |  |  |  | 1,468,140 |  |  |  | 1,198,102

- 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 25 August 2026, and are signed on its behalf by:
GILL, Harpreet Singh Director Registered Company No. 06036754

GLENDAIR DENTAL LIMITED
Notes to the Financial Statements
for the period ended 25 November 2025

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
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| Freehold building and improvements to property - 2% on cost No depreciation is charged on freehold land.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2025
| Average number of employees during the year | 22 |  | 22

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 346,858 |  | 346,858
| At 25 November 25 | 346,858 |  | 346,858
| Amortisation and impairment
| At 01 April 25 | 346,858 |  | 346,858
| At 25 November 25 | 346,858 |  | 346,858
| Net book value
| At 25 November 25 | - |  | -
| At 31 March 25 | - |  | -

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 644,555 |  | 322,120 |  | 60,252 |  | 136,111 |  | 47,633 |  | 1,210,671
| Additions | - |  | 1,517 |  | - |  | - |  | 56 |  | 1,573
| Disposals | (644,555) |  | - |  | (60,252) |  | - |  | - |  | (704,807)
| At 25 November 25 | - |  | 323,637 |  | - |  | 136,111 |  | 47,689 |  | 507,437
| Depreciation and impairment
| At 01 April 25 | 107,669 |  | 199,574 |  | 26,359 |  | 112,952 |  | 23,546 |  | 470,100
| Charge for year | 5,546 |  | 20,173 |  | 5,531 |  | 3,779 |  | 3,934 |  | 38,963
| On disposals | (113,213) |  | - |  | (31,890) |  | - |  | - |  | (145,103)
| Other adjustments | (1) |  | - |  | - |  | - |  | - |  | (1)
| At 25 November 25 | 1 |  | 219,747 |  | - |  | 116,731 |  | 27,480 |  | 363,959
| Net book value
| At 25 November 25 | (1) |  | 103,890 |  | - |  | 19,380 |  | 20,209 |  | 143,478
| At 31 March 25 | 536,886 |  | 122,546 |  | 33,893 |  | 23,159 |  | 24,087 |  | 740,571

6. | Stocks
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 13,420 |  | 12,842
| Total | 13,420 |  | 12,842

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 17,725 |  | 6,871
| Other debtors | 1,441,275 |  | 840,547
| Prepayments and accrued income | 8,993 |  | 19,291
| Total | 1,467,993 |  | 866,709

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 13,998 |  | 24,186
| Bank borrowings and overdrafts | 861 |  | 78,436
| Taxation and social security | 120,079 |  | 180,115
| Finance lease and HP contracts | - |  | 9,798
| Other creditors | 2,539 |  | 4,179
| Accrued liabilities and deferred income | 176,814 |  | 67,648
| Total | 314,291 |  | 364,362

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 263,285
| Other creditors | - |  | 26,746
| Total | - |  | 290,031

10. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | - |  | 36,544

11. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 30,494 |  | 70,003
| Total | 30,494 |  | 70,003

12. | Related party transactions
--- | ---
| Other debtors include an overdrawn directors' loan account balance of £592,234 (2025: 435,752) of which £192,879 (2025: £157,843) relates to Mrs B J Harston and £399,355 (2025: £277,909) relates to Mr M S Lamb. Other debtors include balance of £372,821 (2025: £402,876) relating to Glendair Lettings Limited which is an associated company under common control of the directors. Amounts owed by/to group undertakings relates to the following: The company was owed £7,471 (2025: 6,871) by Glendair Finance Holdings Limited. The company was also owed £10,254 (2025: £Nil) by Glendair Facial Aesthetics Limited.