REGISTERED NUMBER: 06326251 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Specialist Dental Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M F Chan

Miss K A Durey

SECRETARY:

Miss K A Durey

REGISTERED OFFICE:

29 The Grove

Ilkley

West Yorkshire

LS29 9NQ

REGISTERED NUMBER:

06326251 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Intangible assets

4

11,000

16,500

Tangible assets

5

41,958

141,184

52,958

157,684

CURRENT ASSETS

Debtors

6

5,648

106,522

Cash at bank

450,897

297,584

456,545

404,106

CREDITORS

Amounts falling due within one year

7

61,090

75,059

NET CURRENT ASSETS

395,455

329,047

TOTAL ASSETS LESS CURRENT LIABILITIES

448,413

486,731

PROVISIONS FOR LIABILITIES

10,490

34,364

NET ASSETS

437,923

452,367

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

437,823

452,267

SHAREHOLDERS' FUNDS

437,923

452,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

Dr M F Chan - Director

1.	STATUTORY INFORMATION

Specialist Dental Care 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 represents fees received from the provision of dental service.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty 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.

Improvements to property

-

Over the term of the lease

Dental equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

110,000

AMORTISATION

At 1 September 2024

93,500

Amortisation for year

5,500

At 31 August 2025

99,000

NET BOOK VALUE

At 31 August 2025

11,000

At 31 August 2024

16,500

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Dental

and

Computer

property

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

17,500

269,556

56,170

19,787

363,013

Additions

-

4,950

-

-

4,950

At 31 August 2025

17,500

274,506

56,170

19,787

367,963

DEPRECIATION

At 1 September 2024

14,000

157,591

37,504

12,734

221,829

Charge for year

3,500

80,307

15,616

4,753

104,176

At 31 August 2025

17,500

237,898

53,120

17,487

326,005

NET BOOK VALUE

At 31 August 2025

-

36,608

3,050

2,300

41,958

At 31 August 2024

3,500

111,965

18,666

7,053

141,184

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,504

110

Other debtors

4,144

106,412

5,648

106,522

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

26,525

16,176

Taxation and social security

29,533

54,341

Other creditors

5,032

4,542

61,090

75,059

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

7,750

21,672

Between one and five years

4,148

4,195

11,898

25,867

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Dr M F Chan

Balance outstanding at start of year

99,921

(146

)

Amounts advanced

24,153

101,628

Amounts repaid

(124,074

)

(1,561

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

99,921