REGISTERED NUMBER: 11118805 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Tooth Fairy Healthcare Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr Deepak Singh Aulak

Dr Kian Singh Dhinsa

Neyla Merheb

Marco Pieters

REGISTERED OFFICE:

Office 1

21 Hatherton Street

Walsall

WS4 2LA

REGISTERED NUMBER:

11118805 (England and Wales)

AUDITORS:

Accumen Business Consultancy Limited

Coventry University Technology Park

Puma Way

Coventry

CV1 2TT

FIXED ASSETS

Tangible assets

4

29,603

18,890

CURRENT ASSETS

Debtors

5

691,402

685,897

Cash at bank and in hand

5,837,585

897,928

6,528,987

1,583,825

CREDITORS

Amounts falling due within one year

6

(357,882

)

(212,320

)

NET CURRENT ASSETS

6,171,105

1,371,505

TOTAL ASSETS LESS CURRENT LIABILITIES

6,200,708

1,390,395

CAPITAL AND RESERVES

Called up share capital

316

261

Share premium

8,313,398

3,394,294

Retained earnings

(2,113,006

)

(2,004,160

)

SHAREHOLDERS' FUNDS

6,200,708

1,390,395

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 24 September 2026 and were signed on its behalf by:

Dr Kian Singh Dhinsa - Director

1.	STATUTORY INFORMATION

Tooth Fairy Healthcare Ltd 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.

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

-

5% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

66,721

Additions

11,954

At 31 December 2025

78,675

DEPRECIATION

At 1 January 2025

47,831

Charge for year

1,241

At 31 December 2025

49,072

NET BOOK VALUE

At 31 December 2025

29,603

At 31 December 2024

18,890

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

90,453

-

Other debtors

600,949

685,897

691,402

685,897

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

24,772

-

Taxation and social security

61,330

67,933

Other creditors

271,780

144,387

357,882

212,320

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Tejinder Saran (Senior Statutory Auditor)

for and on behalf of Accumen Business Consultancy Limited

8.	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

£

£

Dr Deepak Singh Aulak

Balance outstanding at start of year

19,450

19,450

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,450

19,450

Dr Kian Singh Dhinsa

Balance outstanding at start of year

34,634

39,733

Amounts advanced

-

(5,099

)

Amounts repaid

(4,301

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,333

34,634