Levene Dental Care Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07084354

Levene Dental Care Limited

Unaudited financial statements

31 March 2026

Levene Dental Care Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Intangible assets	5	64,166	81,666
Tangible assets	6	84,977	82,648
		---------	---------
		149,143	164,314

Current assets

Stocks		1,876	2,697
Debtors	7	1,117,657	872,526
Cash at bank and in hand		43,015	167,069
		-----------	-----------
		1,162,548	1,042,292

Creditors: Amounts falling due within one year	8	( 166,747)		( 106,102)
		-----------		-----------
Net current assets			995,801		936,190
			-----------		-----------
Total assets less current liabilities			1,144,944		1,100,504

Creditors: Amounts falling due after more than one year	9		( 45,107)		( 40,681)

Provisions

Taxation including deferred tax	( 19,374)	( 18,897)
	-----------	-----------
Net assets	1,080,463	1,040,926
	-----------	-----------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,080,363	1,040,826
	-----------	-----------
Shareholders funds	1,080,463	1,040,926
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Levene Dental Care Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 11 September 2026 , and are signed on behalf of the board by:

Mr Adam Levene	Mrs Janine Rose Twite-Levene
Director	Director

Company registration number: 07084354

Levene Dental Care Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The adress of the registered office is 66 North Quay, Great Yarmouth, Norfolk, NR30 1HE, England. The company's place of business adress is 36 Surrey Street, Norwich, Norfolk, NR1 3NY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: Amortisation of goodwill is estimated over 20 years. The carrying value at the year end was £64,166 (2025: £81,666).

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.

Income tax

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Amortised over 20 years

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property	-	10% straight line
Plant and machinery	-	20% straight line
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under hire purchase contract are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the income statement on a reducing basis. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against income on a straight line basis over the period of the lease.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of employees during the year was 7 (2025: 7 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2025 and 31 March 2026	350,000
	---------
Amortisation
At 1 April 2025	268,334
Charge for the year	17,500
	---------
At 31 March 2026	285,834
	---------
Carrying amount
At 31 March 2026	64,166
	---------
At 31 March 2025	81,666
	---------

6. Tangible assets

	Leasehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	15,771	286,707	55,180	357,658
Additions	–	25,725	–	25,725
	-------	---------	-------	---------
At 31 March 2026	15,771	312,432	55,180	383,383
	-------	---------	-------	---------
Depreciation
At 1 April 2025	7,690	262,722	4,598	275,010
Charge for the year	1,019	9,731	12,646	23,396
	-------	---------	-------	---------
At 31 March 2026	8,709	272,453	17,244	298,406
	-------	---------	-------	---------
Carrying amount
At 31 March 2026	7,062	39,979	37,936	84,977
	-------	---------	-------	---------
At 31 March 2025	8,081	23,985	50,582	82,648
	-------	---------	-------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery	Motor vehicles	Total
	£	£	£
At 31 March 2026	21,720	37,936	59,656
	-------	-------	-------
At 31 March 2025	5,532	50,582	56,114
	-------	-------	-------

7. Debtors

	2026	2025
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	896,506	823,281
Other debtors	221,151	49,245
	-----------	---------
	1,117,657	872,526
	-----------	---------

8. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	19,407	20,883
Social security and other taxes	112,374	58,424
Other creditors	34,966	26,795
	---------	---------
	166,747	106,102
	---------	---------

9. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	45,107	40,681
	-------	-------

10. Directors' advances, credits and guarantees

During the year the directors operated a directors loan account with the company at which interest was due at the HMRC official rate. At 31 March 2026 the directors owed the company £171,188. (2025: The directors owed the company £38,588)