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Registered number: 14324033
Dental Oncology Clinic Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14324033
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,366 40,668
Investments 5 342,682 97,532
376,048 138,200
CURRENT ASSETS
Debtors 6 15,686 8,211
Cash at bank and in hand 61,767 150,020
77,453 158,231
Creditors: Amounts Falling Due Within One Year 7 (49,912 ) (50,086 )
NET CURRENT ASSETS (LIABILITIES) 27,541 108,145
TOTAL ASSETS LESS CURRENT LIABILITIES 403,589 246,345
Creditors: Amounts Falling Due After More Than One Year 8 (10,172 ) (10,663 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,341 ) (7,981 )
NET ASSETS 385,076 227,701
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 384,976 227,601
SHAREHOLDERS' FUNDS 385,076 227,701
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr V Patel
Director
22 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dental Oncology Clinic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14324033 . The registered office is 7 Gossingtin Close, Chislehurst, Kent, BR7 6TG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises income derived from the provision of locum dental services. Revenue is recognised when the services have been performed and the company becomes entitled to payment. Turnover is stated net of Value Added Tax and is recognised on an accruals basis in the accounting period in which the services are provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 589 41,989 - 42,578
Additions - 1,465 2,198 3,663
As at 31 March 2026 589 43,454 2,198 46,241
Depreciation
As at 1 April 2025 160 1,750 - 1,910
Provided during the period 43 10,741 181 10,965
As at 31 March 2026 203 12,491 181 12,875
Net Book Value
As at 31 March 2026 386 30,963 2,017 33,366
As at 1 April 2025 429 40,239 - 40,668
5. Investments
Other
£
Cost or Valuation
As at 1 April 2025 97,532
Additions 182,026
Revaluations 63,124
As at 31 March 2026 342,682
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 342,682
As at 1 April 2025 97,532
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 11,958 7,020
Other debtors 3,728 1,191
15,686 8,211
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 10,698 20,437
Trade creditors 784 1,646
Other creditors 4,659 2,066
Taxation and social security 33,771 25,937
49,912 50,086
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 10,172 10,663
9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 20,870 31,100
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5