Sixteen_A_Dental_Care_Limited_30_Apr_2026_companies_house_set_of

Sixteen A Dental Care Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Sixteen A Dental Care Limited

Year ended

30 April 2026

In order to assist you to fulfil our duties under the Companies Act 2006, we have prepared for your approval the accounts of Sixteen A Dental Care Limited for the year ended 30 April 2026, from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Certified Public Accountants, we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of Sixteen A Dental Care Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Sixteen A Dental Care Limited and state those matters that we have agreed to state to the Board of Directors of Sixteen A Dental Care Limited, as a body, in this report in accordance with the requirements of the Association of Certified Public Accountants. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sixteen A Dental Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Sixteen A Dental Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of Sixteen A Dental Care Limited. You consider that Sixteen A Dental Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts Sixteen A Dental Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us, and we do not, therefore, express any opinion on the statutory accounts.

Sandwell Accountancy Services Limited

Certified Public Accountants

Old Bank Buildings

Upper High Street

Cradley Heath

West Midlands

B64 5HY

United Kingdom

		2026	2025
Fixed assets
Intangible assets	5	352,356		352,356
Tangible assets	6	66,183		73,641
		418,539		425,997
Current assets
Debtors	7	25,055		33,677
Cash at bank and in hand		267,225		235,929
		292,280		269,606
Creditors: amounts falling due within one year	8	(72,630	)	(75,768	)
Net current assets		219,650		193,838
Total assets less current liabilities		638,189		619,835
Creditors: amounts falling due after more than one year	9	-		(304	)
Net assets		638,189		619,531
Capital and reserves
Called up share capital		2		2
Profit and loss account		638,187		619,529
Shareholders funds		638,189		619,531

Sixteen A Dental Care Limited

Notes to the Financial Statements

Year ended

30 April 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Old Bank Buildings

Upper High Street

Cradley Heath

West Midlands

B64 5HY

, United Kingdom.

2 Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland' and the Companies Act 2006.

3 Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.

Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill

5% straight line

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	20% reducing balance
Office equipment	20% reducing balance
Fixtures, fittings and equipment	20% reducing balance
Plant and machinery	20% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

11.00

5 Intangible assets

	Goodwill
	£
Cost
At 1 May 2025 and 30 April 2026	352,356
Amortisation
At 1 May 2025 and 30 April 2026	-
Carrying amount
At 30 April 2026	352,356
At 30 April 2025	352,356

6 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 May 2025	44,037	170,294	214,331
Additions	-	4,156	4,156
At 30 April 2026	44,037	174,450	218,487
Depreciation
At 1 May 2025	17,728	122,962	140,690
Charge	1,315	10,299	11,614
At 30 April 2026	19,043	133,261	152,304
Carrying amount
At 30 April 2026	24,994	41,189	66,183
At 30 April 2025	26,309	47,332	73,641

7 Debtors

	2026		2025
	£		£
Trade debtors	25,061		33,682
Other debtors	(6	)	(5	)
	25,055		33,677

The debtors above include the following amounts falling due after more than one year:

	2026		2025
	£		£
Trade debtors	25,061		33,682

8 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	212	11,897
Trade creditors	5,925	6,091
Taxation and social security	62,718	53,900
Other creditors	3,775	3,880
	72,630	75,768

9 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans and overdrafts	-		304

		2026		2025
	Note	£		£
Fixed assets
Intangible assets	5	352,356		352,356
Tangible assets	6	66,183		73,641
		418,539		425,997
Current assets
Debtors	7	25,055		33,677
Cash at bank and in hand		267,225		235,929
		292,280		269,606
Creditors: amounts falling due within one year	8	(72,630	)	(75,768	)
Net current assets		219,650		193,838
Total assets less current liabilities		638,189		619,835
Creditors: amounts falling due after more than one year	9	-		(304	)
Net assets		638,189		619,531
Capital and reserves
Called up share capital		2		2
Profit and loss account		638,187		619,529
Shareholders funds		638,189		619,531