Company No: 08658041 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Nicole Sturzenbaum
	Stephen Sturzenbaum

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	Surrey
	United Kingdom
	GU9 7PT
	United Kingdom

COMPANY NUMBER

08658041 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Intangible assets	3	237,250		373,250
Tangible assets	4	110,312		154,812
		347,562		528,062
Current assets
Stocks	5	181,262		100,000
Debtors	6	503,788		111,872
Cash at bank and in hand	7	114,670		36,536
		799,720		248,408
Creditors: amounts falling due within one year	8	( 669,234)		( 633,638)
Net current assets/(liabilities)		130,486		(385,230)
Total assets less current liabilities		478,048		142,832
Creditors: amounts falling due after more than one year	9, 13	0		( 14,000)
Provision for liabilities	10, 11	( 19,279)		( 28,141)
Net assets		458,769		100,691
Capital and reserves
Called-up share capital	12	1		1
Profit and loss account		458,768		100,690
Total shareholders' funds		458,769		100,691

For the financial year ending 31 December 2025 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 year 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 Profit and Loss Account has not been delivered.

The financial statements of CARE4MILKTEETH LIMITED (registered number: 08658041) were approved and authorised for issue by the Board of Directors on 20 March 2026. They were signed on its behalf by:

Nicole Sturzenbaum Director

1. Accounting policies

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

General information and basis of accounting

CARE4MILKTEETH LIMITED (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, United Kingdom, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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.

Turnover

Turnover represents income from the provision of dental and orthodontic services supplied by
the company. Turnover is adjusted to reflect the the degree of completion of work carried out.

Taxation

Current tax
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.

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
Trademarks, patents and licences	10 years straight line

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:

Leasehold improvements	10 years straight line
Plant and machinery	20 % reducing balance
	5 years straight line
Fixtures and fittings	20 % reducing balance
	5 years straight line
Computer equipment	5 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

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 Profit and Loss Account as described below.

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. Cost is calculated using the FIFO (first-in, first-out) method. 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.

2. Employees

	31.12.2025		31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	26		27

3. Intangible assets

	Goodwill		Trademarks, patents and licences		Total
	£		£		£
Cost
At 01 January 2025	1,350,000		10,000		1,360,000
At 31 December 2025	1,350,000		10,000		1,360,000
Accumulated amortisation
At 01 January 2025	978,750		8,000		986,750
Charge for the financial year	135,000		1,000		136,000
At 31 December 2025	1,113,750		9,000		1,122,750
Net book value
At 31 December 2025	236,250		1,000		237,250
At 31 December 2024	371,250		2,000		373,250

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 January 2025	28,771		224,494		103,082		88,683		445,030
Additions	0		13,061		12,767		5,116		30,944
At 31 December 2025	28,771		237,555		115,849		93,799		475,974
Accumulated depreciation
At 01 January 2025	20,859		151,086		56,996		61,277		290,218
Charge for the financial year	2,877		40,592		21,598		10,377		75,444
At 31 December 2025	23,736		191,678		78,594		71,654		365,662
Net book value
At 31 December 2025	5,035		45,877		37,255		22,145		110,312
At 31 December 2024	7,912		73,408		46,086		27,406		154,812

5. Stocks

	31.12.2025		31.12.2024
	£		£
Stocks	181,262		100,000

6. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	57,466		51,964
Amounts owed by directors	383,540		1,924
Prepayments	62,132		56,974
Other debtors	650		1,010
	503,788		111,872

7. Cash and cash equivalents

	31.12.2025		31.12.2024
	£		£
Cash at bank and in hand	( 1,565)		3,463
Short-term deposits	116,235		33,073
	114,670		36,536

8. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Bank loans	14,000		48,000
Trade creditors	157,608		130,946
Accruals	102,438		79,630
Corporation tax	324,710		310,404
Other taxation and social security	24,454		24,850
Other creditors	46,024		39,808
	669,234		633,638

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

	31.12.2025		31.12.2024
	£		£
Bank loans	0		14,000

10. Provision for liabilities

	31.12.2025		31.12.2024
	£		£
Deferred tax	19,279		28,141

11. Deferred tax

	31.12.2025		31.12.2024
	£		£
At the beginning of financial year	( 28,141)		( 28,562)
Credited to the Profit and Loss Account	8,862		421
At the end of financial year	( 19,279)		( 28,141)

12. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
80 A ordinary shares of £ 0.01 each	0.80		0.80
20 B ordinary shares of £ 0.01 each	0.20		0.20
	1.00		1.00

13. Leasing agreements

Non-cancellable operating leases

	31.12.2025		31.12.2024
	£		£
Within one year	144,000		144,000
Between one and five years	576,000		576,000
In more than five years	1,008,000		1,152,000
	1,728,000		1,872,000

14. Ultimate controlling party

The controlling party is Dr N Sturzenbaum.