REGISTERED NUMBER: 05971338 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

THE DENTAL CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr K Rijal

Dr R Rijal

SECRETARY:

Dr K Rijal

REGISTERED OFFICE:

20 Park Road

Bracknell

Berkshire

RG12 2LU

REGISTERED NUMBER:

05971338 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Intangible assets

4

37,240

74,480

Property, plant and equipment

5

491,658

507,628

Investments

6

200

-

529,098

582,108

CURRENT ASSETS

Inventories

10,500

10,000

Debtors

7

2,850,090

3,321,116

Investments

8

-

200

Cash at bank and in hand

82,651

57,678

2,943,241

3,388,994

CREDITORS

Amounts falling due within one year

9

1,087,632

1,589,978

NET CURRENT ASSETS

1,855,609

1,799,016

TOTAL ASSETS LESS CURRENT LIABILITIES

2,384,707

2,381,124

CREDITORS

Amounts falling due after more than one year

10

1,171,365

1,318,497

NET ASSETS

1,213,342

1,062,627

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,213,242

1,062,527

SHAREHOLDERS' FUNDS

1,213,342

1,062,627

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Dr K Rijal - Director

1.	STATUTORY INFORMATION

The Dental Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about The Dental Centre Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future period.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Revenue includes revenue earned from the sale of goods and from the rendering of services. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Revenue is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 income statement over its estimated economic life of 10 years.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Freehold property

2% straight line

Leasehold improvements

25% on reducing balance

Plant & machinery

25% on reducing balance

Fixtures & fittings

25% on reducing balance

Computer equipment

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Inventories and work in progress

Inventories 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.

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially

measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

1,678,400

AMORTISATION

At 1 December 2024

1,603,920

Charge for year

37,240

At 30 November 2025

1,641,160

NET BOOK VALUE

At 30 November 2025

37,240

At 30 November 2024

74,480

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Leasehold

Plant and

property

improvements

machinery

£

£

£

COST

At 1 December 2024

521,670

106,387

184,141

Additions

-

-

6,812

At 30 November 2025

521,670

106,387

190,953

DEPRECIATION

At 1 December 2024

62,600

105,063

146,326

Charge for year

10,434

331

11,156

At 30 November 2025

73,034

105,394

157,482

NET BOOK VALUE

At 30 November 2025

448,636

993

33,471

At 30 November 2024

459,070

1,324

37,815

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

146,319

39,342

997,859

Additions

-

1,993

8,805

At 30 November 2025

146,319

41,335

1,006,664

DEPRECIATION

At 1 December 2024

142,336

33,906

490,231

Charge for year

996

1,858

24,775

At 30 November 2025

143,332

35,764

515,006

NET BOOK VALUE

At 30 November 2025

2,987

5,571

491,658

At 30 November 2024

3,983

5,436

507,628

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Reclassification/transfer

200

At 30 November 2025

200

NET BOOK VALUE

At 30 November 2025

200

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

17,734

15,553

Other debtors

64,794

69,201

82,528

84,754

Amounts falling due after more than one year:

Amounts owed by group undertakings

827,181

825,981

Amounts owed by connected companies

1,940,381

2,410,381

2,767,562

3,236,362

Aggregate amounts

2,850,090

3,321,116

8.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

-

200

During the year, investments made in subsidiaries have been reclassed to non current assets.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

126,048

118,525

Trade creditors

119,905

141,441

Amounts owed to group undertakings

100

100

Amounts owed to connected companies

604,028

1,101,043

Taxation and social security

103,566

52,688

Other creditors

133,985

176,181

1,087,632

1,589,978

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,171,365

1,318,497

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,297,413

1,437,022

Bank loans are secured by way of fixed and floating charges over the assets of the company and contains a negative pledge.

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Included in debtors amounts falling due after more than one year, is an amount of £1,940,381 (2024: £2,410,381) due from connected companies.This loan is interest free and repayable on demand.

Included in creditors, amounts falling due within one year, is an amount of £604,028 (2024: £1,101,043) due to a connected company. This loan is interest free and repayable on demand.

Included in creditors, amounts falling due within one year, is an amount of £120,634 (2024: £159,518) due to the directors of the company. During the year, interest has been charged on the overdrawn loan balance.