REGISTERED NUMBER: 04988674 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

DENTALEX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N D Harris

G F Sproul

D A Sproul

SECRETARY:

Mrs M K Harris

REGISTERED OFFICE:

Unit 2 Wonastow Road Industrial Estate

Monmouth

NP25 5JA

REGISTERED NUMBER:

04988674 (England and Wales)

ACCOUNTANTS:

Paul Munson & Co

Limited Liability Partnership

45 Bridge Street

Usk

Monmouthshire

NP15 1BQ

FIXED ASSETS

Intangible assets

4

185

2,398

Tangible assets

5

799,208

788,307

799,393

790,705

CURRENT ASSETS

Stocks

273,357

191,629

Debtors

6

228,380

176,978

Cash at bank

71,484

101,132

573,221

469,739

CREDITORS

Amounts falling due within one year

7

275,983

215,447

NET CURRENT ASSETS

297,238

254,292

TOTAL ASSETS LESS CURRENT LIABILITIES

1,096,631

1,044,997

CREDITORS

Amounts falling due after more than one year

8

(461,827

)

(494,185

)

PROVISIONS FOR LIABILITIES

(37,709

)

(22,494

)

NET ASSETS

597,095

528,318

CAPITAL AND RESERVES

Called up share capital

68

68

Capital redemption reserve

32

32

Retained earnings

596,995

528,218

597,095

528,318

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 16th September 2026 and were signed on its behalf by:

D A Sproul - Director

1.	STATUTORY INFORMATION

Dentalex 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

11,067

AMORTISATION

At 1st April 2025

8,669

Charge for year

2,213

At 31st March 2026

10,882

NET BOOK VALUE

At 31st March 2026

185

At 31st March 2025

2,398

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

600,739

303,213

903,952

Additions

-

48,172

48,172

Disposals

-

(16,395

)

(16,395

)

At 31st March 2026

600,739

334,990

935,729

DEPRECIATION

At 1st April 2025

-

115,645

115,645

Charge for year

-

31,910

31,910

Eliminated on disposal

-

(11,034

)

(11,034

)

At 31st March 2026

-

136,521

136,521

NET BOOK VALUE

At 31st March 2026

600,739

198,469

799,208

At 31st March 2025

600,739

187,568

788,307

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

181,061

143,198

Other debtors

47,319

33,780

228,380

176,978

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

28,320

32,031

Hire purchase contracts

4,929

4,929

Trade creditors

170,156

135,640

Taxation and social security

50,507

33,880

Other creditors

22,071

8,967

275,983

215,447

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

456,898

484,327

Hire purchase contracts

4,929

9,858

461,827

494,185

Amounts falling due in more than five years:

Repayable by instalments

Mortgage

349,772

406,515