GLENDAIR DENTAL LIMITED


Directors	DAU, Sandip Kaur
	GILL, Harpreet Singh


Registered Address	129 Devonshire House Wade Road
	Basingstoke
	RG24 8PE


Registered Number	06036754 (England and Wales)

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.

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.

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.

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.

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.

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.

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.

	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