REGISTERED NUMBER: 06846293 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Central Park Dental Practice Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S K Krinshnamoorthi

REGISTERED OFFICE:

552 Budshead Road

Plymouth

Devon

PL5 4DG

REGISTERED NUMBER:

06846293 (England and Wales)

ACCOUNTANTS:

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

143,107

22,094

143,107

22,094

CURRENT ASSETS

Stocks

3,005

16,106

Debtors

6

133,772

147,597

Cash at bank

32,066

148,032

168,843

311,735

CREDITORS

Amounts falling due within one year

7

84,130

89,077

NET CURRENT ASSETS

84,713

222,658

TOTAL ASSETS LESS CURRENT LIABILITIES

227,820

244,752

CREDITORS

Amounts falling due after more than one year

8

(113,439

)

-

PROVISIONS FOR LIABILITIES

(27,910

)

(5,471

)

NET ASSETS

86,471

239,281

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

86,371

239,181

86,471

239,281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 June 2026 and were signed by:

S K Krinshnamoorthi - Director

1.	STATUTORY INFORMATION

Central Park Dental Practice Limited 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.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 11 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

175,000

AMORTISATION

At 1 April 2025

and 31 March 2026

175,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

162,480

Additions

146,084

Disposals

(14,866

)

At 31 March 2026

293,698

DEPRECIATION

At 1 April 2025

140,386

Charge for year

21,008

Eliminated on disposal

(10,803

)

At 31 March 2026

150,591

NET BOOK VALUE

At 31 March 2026

143,107

At 31 March 2025

22,094

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

25,163

39,595

Amounts owed by group undertakings

98,077

-

Other debtors

10,532

108,002

133,772

147,597

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

19,873

-

Trade creditors

7,086

21,264

Taxation and social security

28,638

57,451

Other creditors

28,533

10,362

84,130

89,077

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

113,439

-