Silverfin false false 31/03/2026 01/05/2025 31/03/2026 A Mellor 26/11/2024 N Mellor 05/05/2025 07 July 2026 The principal activity of the company during the year was that of a dental practice. The company was incorporated on 26 November 2024 and started trading on 1 May 2025. 16103385 2026-03-31 16103385 bus:Director1 2026-03-31 16103385 bus:Director2 2026-03-31 16103385 core:CurrentFinancialInstruments 2026-03-31 16103385 core:ShareCapital 2026-03-31 16103385 core:SharePremium 2026-03-31 16103385 core:RetainedEarningsAccumulatedLosses 2026-03-31 16103385 core:Goodwill 2025-04-30 16103385 2025-04-30 16103385 core:Goodwill 2026-03-31 16103385 core:LeaseholdImprovements 2025-04-30 16103385 core:PlantMachinery 2025-04-30 16103385 core:FurnitureFittings 2025-04-30 16103385 core:ComputerEquipment 2025-04-30 16103385 core:LeaseholdImprovements 2026-03-31 16103385 core:PlantMachinery 2026-03-31 16103385 core:FurnitureFittings 2026-03-31 16103385 core:ComputerEquipment 2026-03-31 16103385 bus:OrdinaryShareClass1 2026-03-31 16103385 core:WithinOneYear 2026-03-31 16103385 core:BetweenOneFiveYears 2026-03-31 16103385 core:MoreThanFiveYears 2026-03-31 16103385 2025-05-01 2026-03-31 16103385 bus:FilletedAccounts 2025-05-01 2026-03-31 16103385 bus:SmallEntities 2025-05-01 2026-03-31 16103385 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-03-31 16103385 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-03-31 16103385 bus:Director1 2025-05-01 2026-03-31 16103385 bus:Director2 2025-05-01 2026-03-31 16103385 core:Goodwill 2025-05-01 2026-03-31 16103385 core:LeaseholdImprovements core:TopRangeValue 2025-05-01 2026-03-31 16103385 core:PlantMachinery core:TopRangeValue 2025-05-01 2026-03-31 16103385 core:FurnitureFittings core:TopRangeValue 2025-05-01 2026-03-31 16103385 core:ComputerEquipment core:TopRangeValue 2025-05-01 2026-03-31 16103385 core:LeaseholdImprovements 2025-05-01 2026-03-31 16103385 core:PlantMachinery 2025-05-01 2026-03-31 16103385 core:FurnitureFittings 2025-05-01 2026-03-31 16103385 core:ComputerEquipment 2025-05-01 2026-03-31 16103385 bus:OrdinaryShareClass1 2025-05-01 2026-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 16103385 (England and Wales)

# MEOPHAM DENTAL CARE LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

MEOPHAM DENTAL CARE LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 31 MARCH 2026

Contents

MEOPHAM DENTAL CARE LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 31 MARCH 2026
MEOPHAM DENTAL CARE LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 31 MARCH 2026

DIRECTORS | A Mellor
| N Mellor (Appointed 05 May 2025)

REGISTERED OFFICE | Unit 1-3 The Mews
| Wrotham Road
| Meopham
| Gravesend
| Kent
| DA13 0QB
| United Kingdom

COMPANY NUMBER | 16103385 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

MEOPHAM DENTAL CARE LIMITED

## BALANCE SHEET

AS AT 31 MARCH 2026
MEOPHAM DENTAL CARE LIMITED

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

| Note | 31.03.2026
|  | £
Fixed assets |  |
Intangible assets | 3 | 1,642,211
Tangible assets | 4 | 116,697
|  | 1,758,908
Current assets |  |
Stocks | 5 | 10,000
Debtors | 6 | 10,687
Cash at bank and in hand | 7 | 118,938
|  | 139,625
Creditors: amounts falling due within one year | 8 | ( 154,655)
Net current liabilities |  | (15,030)
Total assets less current liabilities |  | 1,743,878
Provision for liabilities | 9, 10 | ( 23,453)
Net assets |  | 1,720,425
Capital and reserves |  |
Called-up share capital | 11 | 200
Share premium account |  | 1,661,783
Profit and loss account |  | 58,442
Total shareholders' funds |  | 1,720,425

For the financial period ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Meopham Dental Care Limited (registered number: 16103385) were approved and authorised for issue by the Board of Directors on 07 July 2026. They were signed on its behalf by:

A Mellor Director |

MEOPHAM DENTAL CARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 31 MARCH 2026
MEOPHAM DENTAL CARE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 31 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

Meopham Dental Care Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 1-3 The Mews, Wrotham Road, Meopham, Gravesend, Kent, DA13 0QB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents the supply of dental services. Turner is recognised based on the date of treatment of the patient. Where treatment has only been partially completed at the Balance Sheet date turnover represents the fair value of the treatment provided to date based on the stage of completion of the treatment at the Balance Sheet date. Where payments are received from patients in advance of treatment provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | not amortised

###### Goodwill

Goodwill arises on a business combination or acquisition and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and any accumulated impairment losses if applicable. Goodwill amortisation is calculated to write off the cost or valuation, less its estimated residual value, on a straight line basis over its useful economic life, which is 10 years. The directors consider that an established market exists for the goodwill of dental practices and the expected residual value of the goodwill acquired on acquisition of the sole trade practice of Meopham Dental Care in 2025 is likely to equal or exceed its cost. While this assumptions remains applicable no amortisation is being charged.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 5 years straight line
Plant and machinery | 4 years straight line
Fixtures and fittings | 5 years straight line
Computer equipment | 4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.
The company occupies leasehold premises under a lease agreement dated 1 May 2025 with a term of 25 years. The lease payments comprise fixed annual rentals subject to periodic rent review, together with additional amounts payable under the lease including insurance contributions and other variable costs. Such variable payments are recognised in profit or loss as incurred.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| Period from 01.05.2025 to 31.03.2026
| Number
Monthly average number of persons employed by the Company during the period, including directors | 8

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 May 2025 | 1,609,392 |  | 1,609,392
Additions | 32,819 |  | 32,819
At 31 March 2026 | 1,642,211 |  | 1,642,211
Accumulated amortisation |  |  |
At 01 May 2025 | 0 |  | 0
At 31 March 2026 | 0 |  | 0
Net book value |  |  |
At 31 March 2026 | 1,642,211 |  | 1,642,211

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 May 2025 | 0 |  | 0 |  | 0 |  | 0 |  | 0
Additions | 32,371 |  | 96,204 |  | 8,566 |  | 4,885 |  | 142,026
At 31 March 2026 | 32,371 |  | 96,204 |  | 8,566 |  | 4,885 |  | 142,026
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 May 2025 | 0 |  | 0 |  | 0 |  | 0 |  | 0
Charge for the financial period | 593 |  | 22,047 |  | 1,570 |  | 1,119 |  | 25,329
At 31 March 2026 | 593 |  | 22,047 |  | 1,570 |  | 1,119 |  | 25,329
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 31,778 |  | 74,157 |  | 6,996 |  | 3,766 |  | 116,697

#### 5. Stocks

| 31.03.2026
| £
Stocks | 10,000

#### 6. Debtors

| 31.03.2026
| £
Prepayments | 10,687

#### 7. Cash and cash equivalents

| 31.03.2026
| £
Cash at bank and in hand | 118,938

#### 8. Creditors: amounts falling due within one year

| 31.03.2026
| £
Trade creditors | 1
Amounts owed to directors | 9,431
Accruals | 64,193
Taxation and social security | 56,959
Obligations under finance leases and hire purchase contracts | 24,071
| 154,655

#### 9. Provision for liabilities

| 31.03.2026
| £
Deferred tax | 23,453

#### 10. Deferred tax

| 31.03.2026
| £
At the beginning of financial period | 0
Charged to the Statement of Income and Retained Earnings | ( 23,453)
At the end of financial period | ( 23,453)

#### 11. Called-up share capital

| 31.03.2026
| £
Allotted, called-up and fully-paid |
200 Ordinary Share shares of £ 1.00 each | 200

100 ordinary shares of £1 each were issued at par on incorporation. A further 100 shares were issued on 1st May 2025 in connection with the purchase of the assets and goodwill of a dental practice from Mrs A Mellor.

#### 12. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 31.03.2026
| £
Within one year | 37,847
Between one and five years | 151,388
After five years | 719,093
Total future minimum lease payments under non-cancellable operating leases | 908,328