Company No: 09084173 (England and Wales)

Contents

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

DIRECTORS	B Kothand (Appointed 01 August 2025)
	K Kothand

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

COMPANY NUMBER

09084173 (England and Wales)

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

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	168,921		173,034
Investments	4	392,387		392,387
		561,308		565,421
Current assets
Debtors	5	73,773		62,192
Cash at bank and in hand	6	81		869
		73,854		63,061
Creditors: amounts falling due within one year	7	( 291,453)		( 258,571)
Net current liabilities		(217,599)		(195,510)
Total assets less current liabilities		343,709		369,911
Creditors: amounts falling due after more than one year	8	( 341,346)		( 364,219)
Net assets		2,363		5,692
Capital and reserves
Called-up share capital	9	1		1
Profit and loss account		2,362		5,691
Total shareholders' funds		2,363		5,692

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.

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 Dentus Ltd (registered number: 09084173) were approved and authorised for issue by the Board of Directors on 13 July 2026. They were signed on its behalf by:

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

Dentus Ltd (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, Devon, 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 dividend income from subsidiary undertakings.

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.

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:

Land and buildings

50 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.

Investment in Subsidiaries

Investment in subsidiary undertakings are recognised at cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	1		1

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 April 2025	205,627		205,627
At 31 March 2026	205,627		205,627
Accumulated depreciation
At 01 April 2025	32,593		32,593
Charge for the financial year	4,113		4,113
At 31 March 2026	36,706		36,706
Net book value
At 31 March 2026	168,921		168,921
At 31 March 2025	173,034		173,034

4. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	392,387
At 31 March 2026	392,387
Carrying value at 31 March 2026	392,387
Carrying value at 31 March 2025	392,387

Investments in shares

Name of entity	Registered office	Principal activity	Class of shares	Ownership 31.03.2026	Ownership 31.03.2025	Held
Clark House Dental Surgeries Limited	14 Lockyer Street, The Hoe, Plymouth, Devon, PL1 2QJ	Dental Practice activities	Ordinary	100.00%	100.00%	Direct

Aggregate capital and reserves £19,406 (2025 - £25.545)
Profit for the year £123,861 (2025 - £187,593)

5. Debtors

	2026		2025
	£		£
Amounts owed by directors	71,242		61,265
Other debtors	2,531		927
	73,773		62,192

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	78		867
Short-term deposits	3		2
	81		869

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans (secured)	22,314		21,739
Amounts owed to Group undertakings	267,839		235,632
Accruals	1,300		1,200
	291,453		258,571

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

	2026		2025
	£		£
Bank loans (secured)	341,346		364,219

Secured debts of £363,660 (2025 - £385,958) are included within creditors. These bank loans are secured by a fixed and floating charge over the assets of the company.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2026		2025
	£		£
Bank loans (secured)	235,337		260,941

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
76 Ordinary A shares of £ 0.01 each	0.76		0.76
24 Ordinary B shares of £ 0.01 each	0.24		0.24
	1.00		1.00

10. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Balance outstanding at the start of the year	61,264		28,722
Amounts advanced	113,978		172,542
Amounts repaid	(104,000)		(180,000)
Balance at the end of the year	71,242		61,264