| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st March 2026 |
| for |
| Dental Wellness Holdings Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31st March 2026 |
| for |
| Dental Wellness Holdings Limited |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Contents of the Financial Statements |
| for the Year Ended 31st March 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Dental Wellness Holdings Limited |
| Company Information |
| for the Year Ended 31st March 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Woodlands Grange |
| Woodlands Lane |
| Bradley Stoke |
| Bristol |
| United Kingdom |
| BS32 4JY |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Balance Sheet |
| 31st March 2026 |
| 31.3.26 | 31.3.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings | 11 | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Notes to the Financial Statements |
| for the Year Ended 31st March 2026 |
| 1. | STATUTORY INFORMATION |
| Dental Wellness Holdings Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency. |
| Critical accounting judgements and key sources of estimation uncertainty |
| In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. |
| The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates. |
| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods. |
| The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year: |
| Impairment of trade debtors - The Company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment, management considers factors including the ageing profile of debtors and historical experience. |
| Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use. |
| Turnover |
| Turnover represents the fair value of consideration receivable for dental services provided during the year. |
| Revenue from the provision of dental treatments is recognised when the treatment or service has been performed and the company has satisfied its performance obligations to the patient. Where treatment plans extend over more than one accounting period, revenue is recognised by reference to the stage of completion of the services provided at the balance sheet date. |
| Income received in advance of treatments being performed is recognised as deferred income within creditors and released to turnover when the related services are provided. |
| All turnover is derived from customers based in the United Kingdom. |
| Goodwill |
| 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. |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Tangible fixed assets |
| Plant and machinery | - |
| Computer equipment | - |
| 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| Going concern |
| The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that, along with their ongoing support and the support of related companies, it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'. |
| Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument. |
| Basic financial assets: Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment. |
| Basic financial liabilities: Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1st April 2025 |
| and 31st March 2026 |
| AMORTISATION |
| At 1st April 2025 |
| Charge for year |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Freehold | Plant and | Computer |
| property | machinery | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1st April 2025 |
| Disposals | ( |
) | ( |
) |
| At 31st March 2026 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for year |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and |
| machinery |
| £ |
| COST |
| At 1st April 2025 |
| Transfer to ownership | (14,370 | ) |
| At 31st March 2026 |
| DEPRECIATION |
| At 1st April 2025 |
| Transfer to ownership | (3,593 | ) |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Directors' current accounts | 66,957 | - |
| Tax |
| Prepayments |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts (see note 8) |
| Social security and other taxes |
| Other creditors |
| Directors' current accounts | 348 | 324 |
| Accrued expenses |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Non-cancellable |
| operating leases |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Bank loans |
| The Company had no secured liabilities at the balance sheet date. |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.3.26 | 31.3.25 |
| value: | £ | £ |
| Ordinary | £1 | 1 | 1 |
| Dental Wellness Holdings Limited (Registered number: 12247216) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 11. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1st April 2025 | ( |
) |
| Deficit for the year | ( |
) |
| At 31st March 2026 | ( |
) |
| 12. | CONTINGENT LIABILITIES |
| The Company had no contingent liabilities at the balance sheet date. |
| 13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025: |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| The overdrawn Directors Loan Account was repaid within 9 months of the period end date. |
| 14. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, the Company owed £348 (2025: £162) to Dr S I Patel. The balance is unsecured, interest-free and repayable on demand. |
| At the balance sheet date, the Company was owed £66,957 (2025: £162 to Dr S S Patel) from Dr S S Patel. The balance is unsecured, interest-free and repayable on demand. |
| At the balance sheet date, the Company owed £767,948 (2025: £702,134) to Sameer & Shivani Holdings Limited. This Company is under common control. The balance is unsecured, interest-free and repayable on demand. |
| 15. | POST BALANCE SHEET EVENTS |
| There have been no material events after the balance sheet date requiring disclosure in these financial statements. |