Company No: SC324388 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		30.09.2024
		£		£
Fixed assets
Intangible assets	3	50,127		63,798
Tangible assets	4	210,841		118,718
		260,968		182,516
Current assets
Stocks		3,500		3,000
Debtors	5	38,796		161,657
Cash at bank and in hand		1,902		14
		44,198		164,671
Creditors: amounts falling due within one year	6	( 133,267)		( 161,013)
Net current (liabilities)/assets		(89,069)		3,658
Total assets less current liabilities		171,899		186,174
Creditors: amounts falling due after more than one year	7	( 167,823)		( 182,583)
Provision for liabilities	8	( 2,920)		( 2,954)
Net assets		1,156		637
Capital and reserves
Called-up share capital	9	1,100		1,100
Profit and loss account		56		( 463 )
Total shareholders' funds		1,156		637

For the financial period ending 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 financial statements for the financial period 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Clark Dental Clinic Ltd. (registered number: SC324388) were approved and authorised for issue by the Board of Directors on 24 August 2026. They were signed on its behalf by:

Michael Stephen Clark Director

Katrina Mary Noble Ramsay Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Clark Dental Clinic Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael Bishops Court, 29 Albyn Place, Aberdeen, AB10 1YL, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The financial statements have been prepared for the eighteen month period to 31 March 2026. The prior period covered the year to 30 September 2024 and as a result, the comparatives are not directly comparable.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	4 years straight line
Vehicles	25 % reducing balance
Fixtures and fittings	5 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Provisions

Deferred tax provisions are recognised when the company has a present obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation.

2. Employees

	Period from 01.10.2024 to 31.03.2026		Year ended 30.09.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	9		11

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 October 2024	155,640		155,640
At 31 March 2026	155,640		155,640
Accumulated amortisation
At 01 October 2024	91,842		91,842
Charge for the financial period	13,671		13,671
At 31 March 2026	105,513		105,513
Net book value
At 31 March 2026	50,127		50,127
At 30 September 2024	63,798		63,798

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 October 2024	78,149		26,846		52,148		30,789		4,363		192,295
Additions	80,000		3,503		49,700		0		0		133,203
Disposals	0		0		( 52,148)		0		0		( 52,148)
At 31 March 2026	158,149		30,349		49,700		30,789		4,363		273,350
Accumulated depreciation
At 01 October 2024	0		26,846		13,037		29,331		4,363		73,577
Charge for the financial period	0		511		8,963		1,458		0		10,932
Disposals	0		0		( 22,000)		0		0		( 22,000)
At 31 March 2026	0		27,357		0		30,789		4,363		62,509
Net book value
At 31 March 2026	158,149		2,992		49,700		0		0		210,841
At 30 September 2024	78,149		0		39,111		1,458		0		118,718

5. Debtors

	31.03.2026		30.09.2024
	£		£
Trade debtors	9,623		15,982
Other debtors	29,173		145,675
	38,796		161,657

6. Creditors: amounts falling due within one year

	31.03.2026		30.09.2024
	£		£
Bank overdrafts	0		157
Taxation and social security	95,519		102,602
Obligations under finance leases and hire purchase contracts	5,900		5,206
Other creditors	31,848		53,048
	133,267		161,013

Loans are secured over the related properties.

7. Creditors: amounts falling due after more than one year

	31.03.2026		30.09.2024
	£		£
Bank loans	124,523		135,418
Obligations under finance leases and hire purchase contracts	43,300		36,795
Other creditors	0		10,370
	167,823		182,583

Loans are secured over the related properties.

8. Deferred tax

	31.03.2026		30.09.2024
	£		£
At the beginning of financial period/year	( 2,954)		0
Credited/(charged) to the Statement of Income and Retained Earnings	34		( 2,954)
At the end of financial period/year	( 2,920)		( 2,954)

9. Called-up share capital

	31.03.2026		30.09.2024
	£		£
Allotted, called-up and fully-paid
100 B ordinary shares of £ 1.00 each	100		100
900 A ordinary shares of £ 1.00 each	900		900
100 C ordinary shares of £ 1.00 each	100		100
	1,100		1,100

10. Related party transactions

Transactions with owners holding a participating interest in the entity

The Company has availed of the exemption provided in FRS 102 Section 33 Related Party Disclosures not to disclose transactions entered into with fellow group companies that are wholly owned within the group of companies of which the Company is a wholly owned member.

Transactions with the entity's directors

	31.03.2026		30.09.2024
	£		£
Amounts owed from directors	0		(116,899)
Amounts owed to directors	4,631		26,942

Amounts advanced to the director in the year total £105,317, of which interest of £2,308 (at an interest rate of 3.75%) is included. Amounts repaid by the directors in the year total £199,905. The loans are unsecured and have no fixed repayment terms.

11. Ultimate controlling party

Parent Company:

Clark Dental Clinic Holding Company Limited

C/O Johnston Carmichael Bishop's Court, 29 Albyn Place, Aberdeen, AB10 1YL, Scotland