Company No: 06545366 (England and Wales)

Contents

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

DIRECTOR

Dr K Kothand

REGISTERED OFFICE	14 Lockyer Street
	The Hoe
	Plymouth
	PL1 2QJ
	United Kingdom

COMPANY NUMBER

06545366 (England and Wales)

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

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	5	165,258		71,329
		165,258		71,329
Current assets
Stocks	6	5,500		5,500
Debtors	7	271,337		348,144
Cash at bank and in hand	8	199		168
		277,036		353,812
Creditors: amounts falling due within one year	9	( 279,205)		( 252,147)
Net current (liabilities)/assets		(2,169)		101,665
Total assets less current liabilities		163,089		172,994
Creditors: amounts falling due after more than one year	10	( 111,168)		( 129,617)
Provision for liabilities	11, 12	( 32,515)		( 17,832)
Net assets		19,406		25,545
Capital and reserves
Called-up share capital	13	100		100
Profit and loss account		19,306		25,445
Total shareholder's funds		19,406		25,545

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Clark House Dental Surgeries Limited (registered number: 06545366) were approved and authorised for issue by the Director on 13 July 2026. They were signed on its behalf by:

Dr K Kothand 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

Clark House Dental Surgeries 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 14 Lockyer Street, The Hoe, Plymouth, PL1 2QJ, 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 £.

Turnover

Turnover represents net sales of dental services, excluding value added tax.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

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.

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

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:

Plant and machinery	15 % reducing balance
Fixtures and fittings	15 % reducing balance
Computer equipment	33 % reducing balance

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 Statement of Income and Retained Earnings 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.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		10

3. Dividends on equity shares

	2026		2025
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Ordinary shares of 1 each Interim	130,000		180,000

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	375,000		375,000
At 31 March 2026	375,000		375,000
Accumulated amortisation
At 01 April 2025	375,000		375,000
At 31 March 2026	375,000		375,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

5. Tangible assets

	Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 April 2025	172,538		18,102		20,224		210,864
Additions	122,581		0		0		122,581
At 31 March 2026	295,119		18,102		20,224		333,445
Accumulated depreciation
At 01 April 2025	109,465		10,479		19,591		139,535
Charge for the financial year	27,028		1,143		481		28,652
At 31 March 2026	136,493		11,622		20,072		168,187
Net book value
At 31 March 2026	158,626		6,480		152		165,258
At 31 March 2025	63,073		7,623		633		71,329
Leased assets included above:
Net book value
At 31 March 2026	121,067		0		0		121,067
At 31 March 2025	31,176		0		0		31,176

6. Stocks

	2026		2025
	£		£
Stocks	5,500		5,500

7. Debtors

	2026		2025
	£		£
Trade debtors	2,300		0
Amounts owed by Group undertakings	267,839		235,633
Prepayments	1,198		112,511
	271,337		348,144

8. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	199		168
Less: Bank overdrafts	( 1,995)		( 10,545)
	(1,796)		(10,377)

9. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans and overdrafts	105,678		81,279
Trade creditors	55,031		31,021
Accruals	17,565		23,897
Corporation tax	60,999		55,685
Other taxation and social security	1,582		6,558
Obligations under finance leases and hire purchase contracts (secured)	30,558		24,870
Other creditors	7,792		28,837
	279,205		252,147

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

	2026		2025
	£		£
Bank loans	27,441		21,336
Obligations under finance leases and hire purchase contracts (secured)	83,727		108,281
	111,168		129,617

Hire purchase and other loan liabilities are secured on the assets to which the relate £114,285 (2025 - £133,151)

11. Provision for liabilities

	2026		2025
	£		£
Deferred tax	32,515		17,832

12. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 17,832)		( 21,110)
(Charged)/credited to the Statement of Income and Retained Earnings	( 14,683)		3,278
At the end of financial year	( 32,515)		( 17,832)

13. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

14. Related party transactions

The immediate parent of Clark House Dental Surgeries Limited is Dentus Limited.