REGISTERED NUMBER: 06909992 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Solent Dental Care Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr B P Henning

Mrs P Henning

SECRETARY:

Mrs P Henning

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

06909992 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Intangible assets

4

86,893

97,755

Tangible assets

5

56,548

46,872

143,441

144,627

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

6

351,192

309,848

Cash at bank

59,503

83,408

420,695

403,256

CREDITORS

Amounts falling due within one year

7

88,589

168,335

NET CURRENT ASSETS

332,106

234,921

TOTAL ASSETS LESS CURRENT LIABILITIES

475,547

379,548

CREDITORS

Amounts falling due after more than one year

8

(127,586

)

(166,840

)

PROVISIONS FOR LIABILITIES

(9,888

)

(7,697

)

NET ASSETS

338,073

205,011

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

338,071

205,009

SHAREHOLDERS' FUNDS

338,073

205,011

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 20 March 2026 and were signed on its behalf by:

Mr B P Henning - Director

1.	STATUTORY INFORMATION

Solent Dental Care 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 relates to the practice purchased in 2014. Upon purchase it was decided that goodwill had a finite life of 10 years. It was decided on 1st January 2021 that the finite life should have actually been 20 years to match the loan associated with the goodwill. As 7 years have passed, we have amortised the remaining net book value over the remaining 13 years on a straight line basis.

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.

Plant and machinery etc

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

470,679

AMORTISATION

At 1 January 2025

372,924

Charge for year

10,862

At 31 December 2025

383,786

NET BOOK VALUE

At 31 December 2025

86,893

At 31 December 2024

97,755

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

144,258

Additions

22,093

Disposals

(10,970

)

At 31 December 2025

155,381

DEPRECIATION

At 1 January 2025

97,386

Charge for year

11,214

Eliminated on disposal

(9,767

)

At 31 December 2025

98,833

NET BOOK VALUE

At 31 December 2025

56,548

At 31 December 2024

46,872

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

82,437

82,437

Other debtors

268,755

227,411

351,192

309,848

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

34,795

74,250

Hire purchase contracts

6,318

6,318

Taxation and social security

44,122

84,575

Other creditors

3,354

3,192

88,589

168,335

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

119,688

152,624

Hire purchase contracts

7,898

14,216

127,586

166,840

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr B P Henning

Balance outstanding at start of year

97,070

100,219

Amounts advanced

20,672

19,851

Amounts repaid

-

(23,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

117,742

97,070

Mrs P Henning

Balance outstanding at start of year

97,070

100,219

Amounts advanced

20,672

19,851

Amounts repaid

-

(23,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

117,742

97,070

Interest was charged on the above loans at 2.5%.