Market Place Dentistry Ltd

Market Place Dentistry Ltd Accountants' Report For the year ended 09 February 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Market Place Dentistry Ltd for the year ended 09 February 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Market Place Dentistry Ltd for the year ended 09 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Market Place Dentistry Ltd, as a body, in accordance with the terms of our engagement letter dated 17 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Market Place Dentistry Ltd and state those matters that we have agreed to state to the Board of Directors of Market Place Dentistry Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Market Place Dentistry Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Market Place Dentistry Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Market Place Dentistry Ltd. You consider that Market Place Dentistry Ltd 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 of Market Place Dentistry Ltd. 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 for the period ended 09 February 2026. .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 05 November 2026 1

Market Place Dentistry Ltd
Accountants' Report
For the year ended 09 February 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Market Place Dentistry Ltd for the year ended 09 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Market Place Dentistry Ltd for the year ended 09 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Market Place Dentistry Ltd, as a body, in accordance with the terms of our engagement letter dated 17 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Market Place Dentistry Ltd and state those matters that we have agreed to state to the Board of Directors of Market Place Dentistry Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Market Place Dentistry Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Market Place Dentistry Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Market Place Dentistry Ltd. You consider that Market Place Dentistry Ltd 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 of Market Place Dentistry Ltd.
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 for the period ended
09 February 2026.

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
PE1 2DU
05 November 2026

Market Place Dentistry Ltd
Statement of Financial Position
As at 09 February 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	155,645	181,161
Tangible fixed assets	4	99,433	108,229
		255,078	289,390
Current assets
Stocks		500	500
Debtors		23,252	5,073
Cash at bank and in hand		58,642	83,345
		82,394	88,918
Creditors: amount falling due within one year		(63,523)	(85,681)
Net current assets		18,871	3,237

Total assets less current liabilities		273,949	292,627
Creditors: amount falling due after more than one year		-	(964)
Provisions for liabilities		(24,858)	(20,564)
Net assets		249,091	271,099

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		248,991	270,999
Shareholders' funds		249,091	271,099

For the year ended 09 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 05 November 2026 and were signed by:

-------------------------------
Alexander Sharp
Director

Market Place Dentistry Ltd
Notes to the Abridged Financial Statements
For the year ended 09 February 2026

General Information

Market Place Dentistry Ltd is a private company, limited by shares, registered in England and Wales, registration number 13291596, registration address 6 Blenheim Court, Peppercorn Close, Peterborough, Cambridgeshire, PE1 2DU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 12 (2025 : 10).

Intangible fixed assets

Cost	Goodwill At 10% Reducing Balance	Total
	£	£
At 10 February 2025	255,156	255,156
Additions	-	-
Disposals	-	-
At 09 February 2026	255,156	255,156
Amortisation
At 10 February 2025	73,995	73,995
Charge for year	25,516	25,516
On disposals	-	-
At 09 February 2026	99,511	99,511
Net book values
At 09 February 2026	155,645	155,645
At 09 February 2025	181,161	181,161

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 10 February 2025	128,379	12,202	10,228	150,809
Additions	3,302	-	-	3,302
Disposals	-	-	-	-
At 09 February 2026	131,681	12,202	10,228	154,111
Depreciation
At 10 February 2025	33,798	3,814	4,968	42,580
Charge for year	9,788	1,258	1,052	12,098
On disposals	-	-	-	-
At 09 February 2026	43,586	5,072	6,020	54,678
Net book values
Closing balance as at 09 February 2026	88,095	7,130	4,208	99,433
Opening balance as at 10 February 2025	94,581	8,388	5,260	108,229

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Ultimate Controlling Party

The company's immediate and ultimate parent undertaking is Blaze Dental and Aesthetics Limited.

Blaze Dental and Aesthetics Limited was incorporated in England and Wales. The ultimate controlling party is Blaze Dental and Aesthetics Limited registration number 13417971 who controls 100% of the shares of Market Place Dentistry Ltd.