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Registered Number: 08394018
England and Wales
HALF MOON DENTAL CENTRE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

HALF MOON DENTAL CENTRE LIMITED Contents Page For the year ended 31 March 2026
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

HALF MOON DENTAL CENTRE LIMITED Company Information For the year ended 31 March 2026
Directors | Daniel Hopkins Rupinder Hopkins
Registered Number | 08394018
Registered Office | 1-3 HALF MOON LANE LONDON SE24 9JU London SE24 9JU
1

HALF MOON DENTAL CENTRE LIMITED Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HALF MOON DENTAL CENTRE LIMITED for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HALF MOON DENTAL CENTRE LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of HALF MOON DENTAL CENTRE LIMITED , as a body, in accordance with the terms of our engagement letter dated 26 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of HALF MOON DENTAL CENTRE LIMITED and state those matters that we have agreed to state to the Board of Directors of HALF MOON DENTAL CENTRE LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HALF MOON DENTAL CENTRE LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HALF MOON DENTAL CENTRE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HALF MOON DENTAL CENTRE LIMITED . You consider that HALF MOON DENTAL CENTRE LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of HALF MOON DENTAL CENTRE LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... S J Mayled Ltd t/a Stephen Mayled & Associates Suite G2 The Business Centre Cardiff House, Cardiff Road Barry Vale of Glamorgan CF63 2AW 26 August 2026 2

HALF MOON DENTAL CENTRE LIMITED Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 3,000,338 |  | 2,776,482
|  | 3,000,338 |  | 2,776,482
Current assets |  |  |
Stocks | 5 | 62,478 |  | 67,977
Debtors | 6 | 2,577,672 |  | 2,205,530
Cash at bank and in hand |  | 520 |  | 71,681
|  | 2,640,670 |  | 2,345,188
Creditors: amount falling due within one year | 7 | (1,025,103) |  | (741,204)
Net current assets |  | 1,615,567 |  | 1,603,984
Total assets less current liabilities |  | 4,615,905 |  | 4,380,466
Creditors: amount falling due after more than one year | 8 | (851,643) |  | (1,081,435)
Accruals and deferred income |  | (46,063) |  | 0
Provisions for liabilities | 9 | (162,990) |  | (155,463)
Net assets |  | 3,555,209 |  | 3,143,568
Capital and reserves |  |  |
Called up share capital | 10 | 100 |  | 2
Profit and loss account |  | 3,555,109 |  | 3,143,566
Shareholders' funds |  | 3,555,209 |  | 3,143,568
For the 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. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 26 August 2026 and were signed on its behalf by:
------------------------------- Daniel Hopkins Director
3

HALF MOON DENTAL CENTRE LIMITED Notes to the Financial Statements For the year ended 31 March 2026
General Information HALF MOON DENTAL CENTRE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08394018, registration address 1-3 HALF MOON LANE, LONDON SE24 9JU, London, SE24 9JU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 50 Straight Line
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 10% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 17 (2025 : 21).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2025 | 1,460,800 |  | 1,460,800
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 1,460,800 |  | 1,460,800
Amortisation
At 01 April 2025 | 1,460,800 |  | 1,460,800
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2026 | 1,460,800 |  | 1,460,800
Net book values
At 31 March 2026 | - |  | -
At 31 March 2025 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2025 | 2,286,939 |  | 1,385,267 |  | 91,750 |  | 230,873 |  | 3,994,829
Additions | 250,895 |  | 51,477 |  | - |  | 131,266 |  | 433,638
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2026 | 2,537,834 |  | 1,436,744 |  | 91,750 |  | 362,139 |  | 4,428,467
Depreciation
At 01 April 2025 | 126,949 |  | 1,010,465 |  | 22,938 |  | 57,995 |  | 1,218,347
Charge for year | 55,698 |  | 106,467 |  | 17,203 |  | 30,414 |  | 209,782
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2026 | 182,647 |  | 1,116,932 |  | 40,141 |  | 88,409 |  | 1,428,129
Net book values
Closing balance as at 31 March 2026 | 2,355,187 |  | 319,812 |  | 51,609 |  | 273,730 |  | 3,000,338
Opening balance as at 01 April 2025 | 2,159,990 |  | 374,802 |  | 68,812 |  | 172,878 |  | 2,776,482
5. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 62,478 |  | 67,977
| 62,478 |  | 67,977
6. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 4,737
| 0 |  | 4,737
6. | Debtors: amounts falling due after one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Prepayments | 8,775 |  | 12,487
Other Debtors | 342,566 |  | 333,457
Directors' Loan Accounts | 2,226,331 |  | 1,854,849
| 2,577,672 |  | 2,200,793
7. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 183,494 |  | 157,292
Bank Loans & Overdrafts (Secured) | 288,703 |  | 164,946
Bank Loans & Overdrafts | 10,585 |  | 0
Corporation Tax | 393,975 |  | 286,729
PAYE & Social Security | 21,736 |  | 13,438
Accrued Expenses | 10,488 |  | 13,501
Other Creditors | 10,912 |  | 21,714
Obligations under HP/Financial Leases | 105,210 |  | 83,584
| 1,025,103 |  | 741,204
8. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 851,643 |  | 1,081,435
| 851,643 |  | 1,081,435
9. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 161,288 |  | 154,123
Pension Provisions | 1,702 |  | 1,340
| 162,990 |  | 155,463
10. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
98 Class A shares of £1.00 each | 98 |  | 98
2 Class B shares of £1.00 each | 2 |  | 2
| 100 |  | 100
11. | Loan to Directors At 31st March 2026, the directors owed the company £2,226,331 (2025: £1,854,849).
12. | Ultimate Controlling Party The ultimate controlling parties are Drs D & R Hopkins.
13. | Outstanding Charges As at 31st March 2026, Lloyds Bank plc held charges over the fixed and floating assets of the company and related property.
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