REGISTERED NUMBER: 15244121 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Blackwater Dental Surgery & Implant

Centre Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

332,897

332,897

Tangible assets

5

246,615

210,721

579,512

543,618

Current assets

Debtors

6

22,247

-

Cash at bank

425,634

30,050

447,881

30,050

Creditors

Amounts falling due within one year

7

(305,541

)

(568,002

)

Net current assets/(liabilities)

142,340

(537,952

)

Total assets less current liabilities

721,852

5,666

Capital and reserves

Called up share capital

100

100

Retained earnings

8

721,752

5,566

Shareholders' funds

721,852

5,666

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

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

Hamza Ijaz - Director

Miss Zoya Gondal - Director

1.	Statutory information

Blackwater Dental Surgery & Implant Centre Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15244121

Registered office:

20 Bell Ln, Blackwater,

Camberley

GU17 0NW

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 0, is being amortised evenly over its estimated useful life of nil 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.

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 10 (2024 - 7 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 November 2024

and 31 October 2025

332,897

Net book value

At 31 October 2025

332,897

At 31 October 2024

332,897

5.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 November 2024

71,135

159,665

230,800

Additions

57,463

-

57,463

At 31 October 2025

128,598

159,665

288,263

Depreciation

At 1 November 2024

4,113

15,966

20,079

Charge for year

7,199

14,370

21,569

At 31 October 2025

11,312

30,336

41,648

Net book value

At 31 October 2025

117,286

129,329

246,615

At 31 October 2024

67,022

143,699

210,721

6.

Debtors: amounts falling due within one year

31.10.25

31.10.24

£

£

Prepayments

22,247

-

7.

Creditors: amounts falling due within one year

31.10.25

31.10.24

£

£

Trade creditors

1

2

Corporation tax

160,540

-

Other creditors

145,000

568,000

305,541

568,002

8.

Reserves

Retained

earnings

£

At 1 November 2024

5,566

Profit for the year

716,186

At 31 October 2025

721,752