Samera Finance



Monthly Repayments:


Total Cost:


*Calculations are indicative and intended as a guide only. Based on the average rate of our lowest risk businesses. Excludes loan origination fee


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How much could you save?

If you are seeking finance for your dental, pharmacy, vet or healthcare business, Samera Finance can assist you in securing the right loan on the best finance terms using our extensive years of banking and financial experience in the healthcare sector. All or team are experienced ex-healthcare bankers.

Samera Finance works with lenders across the whole UK market and we can ensure you get a finance deal that is right for you. We have found the lowest interest rate being offered is not always the best deal available, as there may be other conditions of the loan that do not suit your needs.

Simply sign up, let us know some key information and once your application is completed and approved, we’ll get to work finding you the right business loan (facilities) for your healthcare business. The process is easy, quick and secure so apply now to start, buy or grow your business.

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Or, get started on the Samera Finance website.

Click here to read our article on A guide to tax loans

Debt refinancing with Samera

As you can see in the example below, a small change in the interest rate being paid – 1.6% in this instance, is saving this client over £170,000 over the term of the loan. If you have debt and are paying 3% plus above base rate, do get in touch, we can assess your specific situation and if appropriate help you save on the cost of borrowing.

Existing LoanRefinanced Loan
Term 20 yearsTerm 20 years
Rate 4% (plus base) = 6.25%Rate 2.4% (plus base) = 4.65%
Monthly repayments = £5844Monthly repayments = £5196
Total repayments = £1,403,520£1,230,240

Speak to an expert

Nigel Crossman

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Dan Fearon

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“It took only days to get the finance in place and furthermore Nigel Crossman has gone over his remit in helping me along the process with valuable advice that saves me much time and money! Basically if you want a result call Samera!”

“Great service, really paid attention to our needs and offered us the appropriate advice. In particular we were impressed with the time, dedication and focus given to help us finance our acquisition of a dental practice with good rates. We also managed to stay in communication during unsociable hours which really made the process convenient for us. Very helpful.”

“Very quick to get me the finance I had struggled for several years to get. I will definitely be using this service again in the future!”

More on healthcare finance

  • Financial Health Check-up

    It’s time for your financial health check-up, we will analyse your spending and cash flow to identify the areas where we can save you money.

    Read more

  • Acquisition Finance

    You need to ensure that you get the best finance deal available in the market when investing in your own business.

    Read more

  • Refinancing

    We tend to review our car and house insurance costs on a regular basis but seldom look at the costs of our borrowing.

    Read more

  • Property Finance

    There are many different products available to finance commercial property purchase and development.

    Read more

  • Asset Finance

    We can help find you the best price and the right terms for your business. We do not charge you for sourcing asset finance.

    Read more

Become a partner

  • Suppliers and Partners

    By working with Samera, you can ensure your clients get the finance they need, when they need.

    Read more


Do you have further questions?

If so, please send us a message via our contact form.

How do I apply?

All you need to do is sign up and fill in the required forms. The process is quick, streamlined and only takes a matter of minutes. Once we have assessed and approved your application we will get to work sourcing the best business loan for you.

What is a healthcare business loan?

A healthcare business loan is finance that a healthcare business borrows to fund the start, running or growth of their business, such as for buying equipment and assets to aid their business.

A personal loan can be used for non-business purposes such as purchasing a new home or maintaining a car, but not for business purposes.

A business loan allows you to borrow money from financial lenders and use the money for purely business-related costs and projects.

What different kinds of healthcare business loans are there?

There are several different forms of business loan available to your healthcare business. Which business loan is right for you will depend on factors such as what you need the loan for and your ability to repay it.

These are some of the different options available to you:

Acquisition finance:

Acquisition finance funds the purchase of an existing business or shares in a business. Whether you want to buy your first healthcare business, buy shares in an existing business or buy a second business, you will most likely need to borrow acquisition finance.

Asset finance:

Asset finance is a business loan raised to fund the purchasing, renting or maintenance of business assets like equipment or any other assets that help your business function, such as vehicles.


Sometimes you can get more favourable terms on your loans by refinancing the debt. This means that you can renegotiate factors such as the interest rate or the payment schedule by taking out a new loan with better terms to cover the old one.

Commercial mortgages:

A commercial mortgage is simply a mortgage used to purchase a commercial property, like the site for a new healthcare clinic or a new premises for your business. Commercial mortgages can be repaid over 15/20/25 years and allow you to spread your payments over the life of the business.

Tax loans:

Sometimes, an unexpectedly heavy tax bill can create a huge hit in your working capital. When this happens, it can be better to spread the cost of your tax bill over the year with a tax loan. This loan covers the immediate bill and allows you to pay in smaller, monthly instalments.

Working capital and cash flow loans:

When your working capital takes a hit, your cash flow can be reduced drastically. When you have to dip into your working capital for an unexpected purchase, it may be best to borrow the money instead. This way you can spread the cost across the year, rather than taking it all out of the working capital in one go.

How does taking out a business loan work?

When you take out a business loan for your healthcare business, you borrow the money in a lump sum and pay it back in instalments (plus interest payments). This allows you to make purchases you otherwise would not be able to afford, and also spread that cost over a longer period of time.

Loans are usually either paid back over a short term (2 years or less) or long term (3 years or over).

You also have the option in many cases to borrow a secured or unsecured loan. A secured loan is one which you guarantee with collateral. What this means is that you borrow the money against the value of an asset the business owns, such as a property. If you fail to repay the loan the lender will take the asset to recoup their loss. An unsecured loan does not require collateral, however, they usually come with less favourable terms. This is because the risk to the lender is greater.

Am I eligible for a healthcare business loan?

To find out if you are eligible to take out a business loan, simply click ‘apply now’, fill in a few forms and we’ll let you know how much you could possibly borrow. Any loan is, of course, dependent on the business having the ability to meet the payments

Lenders, such as the banks, like lending to healthcare businesses. Get your applications, your financial forecasts and your business plan right and we can help you find the right business loan for your healthcare company.

What information will I need to provide to the lender?

Lenders will want to see a range of information and documentation. It is essential that you get this step correct. The lenders will reject your application if the projections are wrong, the business plan is poorly done, you have a poor financial record, and that’s just a few reasons.

The banks will want you to be able to provide evidence of:

  • Your previous earnings in your healthcare field.
  • How you handle personal finances.
  • Your living situation, whether you own or rent your home.
  • Career in healthcare so far and any management experience.
  • Ability to repay any loan.
  • Personal savings
  • Tax payment records.

To find out more about making sure your loan application is successful, click here.

I’ve been denied a healthcare business loan before, can I still apply?

If you have had a business loan application rejected in the recent past, you may need to improve your credit rating and financial standing before you can reapply. Or, it may be that you were not talking to the right people! You may need to approach alternative lenders or adjust your application and business plan. Contact us today to find out how to improve your chances of applying for a business loan.

How easy is it to take out a healthcare business loan?

Applying for a healthcare business loan is not always an easy business. Even when it is, there’s no guarantee that the loan you take out is the best available.

To make the process easier, increase your chances of a successful application and ensure you get the best deal around, we have created the Samera Finance app. We have been working in the healthcare finance market for decades. We know how to format your application, who to approach and how to negotiate the best deal, thanks to our extensive experience and contacts.

Applying for a business loan for your healthcare business is easy when you use Samera Finance to do the hard work for you.

How much can I borrow for my healthcare business?

The amount you can borrow will depend on a wide range of factors. These include your ability to repay the loan, what you intend to use the money for and your current financial situation.

Samera Finance can help source loans to cover small purchases for consumables and small assets, as well as larger loans to purchase property or another business.

Use our finance calculator above to see how much you can borrow.

What information will I have to provide when I apply?

The information we require will vary case by case, depending on what kind of loan you need and what you intend to use it for.

This is a basic list of the kind of information we will require:


  • Personal Profile Form – details income and expenditure
  • Personal Banks Statements – last 6 months   
  • Last 3 years associate accounts
  • CV


  • Last 3 years practice accounts
  • Practice Management information – if available
  • Practice sales particulars
  • Business plan
  • Projections may be required
What is the interest rate for a healthcare finance business loan?

The interest rate you get will vary case by case, as well as varying between the different lenders too.

The average interest rate for a healthcare business loan is typically around 2.85% – 3% for a purchase. However, Samera Finance can help negotiate the interest rate to make sure you get the best price available.

How soon will I need to start repaying the loan?

When you need to begin repaying your healthcare business loan will depend on the terms of your loan agreement. In many cases, you will need to start repaying the next month after receiving the money. However, we may also be able to negotiate a repayment holiday, where you have a grace period of around 6-12 months before you need to begin repayment.

How long will I be repaying my business loan?

The payment schedule for your loan is known as the term length. The term length will depend on what you negotiate in the application, as well as the kind of loan you are borrowing.

Some loans, such as bridging loans, are repaid within 12 months. Other short term loans will be repaid within 2 years. Long term loans over a period of longer than 3 years.

Remember that it is often the case that the longer the term length, the lower the interest rate you will pay.

What is a fixed interest rate loan?

A fixed interest rate means that the interest rate will remain the same throughout agreed period of the fixed-rate repayment schedule. Therefore, if the Bank of England base rate rises, your payments will not be affected – since your interest rates are fixed. This means you can more easily budget your cash flow, knowing these payments remain fixed.

However, this does also mean that your interest rates will remain the same if the Bank of England base rate falls.

What is a variable interest rate loan?

A variable interest rate is one that can fluctuate according the to Bank of England base rate . This means that if the Bank of England base rate falls or rises, so too will your loan interest rate.

Although this can sometimes mean your interest rates fall, it also makes your payment schedule hard to predict.

If the Bank of England base rate rises unexpectedly, you may find yourself with an unexpected hit to your cash flow.

Does Samera Finance lend money?

No, we are not a financial lender. Samera Finance is a commercial finance broker. That means that we use our network and connections within the UK healthcare lending industry to find the best loans and negotiate the best terms.

We find the right finance, make sure your application is right, negotiate the terms and ensure you get the best loan for the right price.

Dental Buying Group



the Samera Alliance Group

Piggy Bank


money on your consumables and products



your profits

Why join our Dental Buying Group?

The Samera Alliance Group supports independent dentists like you with access to the very best prices in the dental market, ensuring your business can achieve the best possible margins.

With our buying group power, we continue to widen our supplier network, bringing dentists the best possible prices for all amenities.

How the Samera Alliance Dental Buying Group can help you and your business?


Save money on Consumables
and Equipment


IT Infrastructure


Digital Scanners


Indemnity Insurance


Software For
Your Practice


Review Energy and
Business rates


Dental Compliance

Health and Safety

HR and
Health and Safety

Samera Alliance Partners

What do you get when you join the Samera Alliance Dental Buying Group?

We’ll help you save money in your practice with exclusive discounts on dental products, equipment and consumables with our dental buying group.

Buying Group Features

  • Gain access to significantly discounted dental consumables through negotiated deals by Samera Alliance.
  • Enjoy reduced rates on dental repairs and maintenance services, ensuring cost-effective solutions for your practice.
  • Access pre-negotiated deals on essential overheads such as utilities, IT services, CQC compliance, HR support and waste management, streamlining your operational costs effectively.


Do you have further questions?

If so, please send us a message via our contact form.

What is the Samera Alliance?

The Samera Alliance is our growing network of dentists, practices and leading industry suppliers, designed to help you save money, grow your profits and build a better dental business.

The Samera Alliance is all about saving your practice money with our Dental Buying Group. By joining the Samera Alliance, you gain access to exclusive deals and offers from our partners. The Samera Alliance Buying Group can save you money on the consumables, equipment and products you need in dentistry. Samera Alliance is FREE to join. There’s no catch or hidden costs. Just free access to exclusive discounts

Why have we set up this buying group?

Here at Samera, we wanted to allow smaller independent dental practices to operate on a level playing field with some of the dental body corporates out there when it comes to buying their consumables or equipment.

At Samera, we believe we’re all stronger together. As a Group, we can match the buying power of the corporate dental groups and get you cheaper deals on goods and discounted rates for services.

What is in it for you?
  • Gaining better buying power
  • Larger discounts
  • Reducing your monthly material bills 
  • Introduction to third-party services

By combining the purchasing power of our growing network of private dentists, we can source consumables, equipment and supplies at significantly discounted prices. Larger buying groups can obtain far greater discounts than individual practices. Coming together to negotiate collectively greatly elevates the leverage you have to get the best deal possible. 

Join our growing network of practices to benefit from lower prices, save money and grow your practice’s value. 

  • Partner up and work with our community to see significant reductions in cost through combined purchasing power. 
  • Connect with industry-leading manufacturers and suppliers to ensure you purchase the cutting-edge equipment, technology and supplies. 
  • Better deals, negotiated through the Samera Dental Buying Group.
  • Access to advice and guidance on asset finance and dental technology. 

Be a part of a growing buying group, get the best deals on the market, and grow your practice’s profits.

What kind of things can I purchase?

By joining our buying group, you will gain access to lower cost consumables, equipment and aesthetics solutions – everything you need to equip and kit-out the modern dental practice.

Supplies: Over 27,000 consumable products available to order.

Digital products: Digital software and products from leading manufacturers, as well as access to training, technical support and engineering teams.

Specialist equipment: Including orthodontic, surgical, endodontic, Loupes and oral hygiene products & equipment.

Aesthetics: Specialist facial aesthetics and non-surgical skin rejuvenation products, including dermal fillers, botulinum toxins, skin peels and cosmeceuticals.

Services and repair: Our buying group has access to one of the largest engineering teams across the UK and Ireland, who can service, test and repair your practice equipment.

How do I join?

Simply click ‘Sign up now’ above to either register now or book a free consultation with our buying group manager.

Once you are a registered member of the buying group, you’ll be able to see all of the exclusive deals and make your purchases.

Do I need to be a Samera client to join?

No, you do not have to be a Samera client, the Samera Alliance is open to any dentist or dental practice that wants to save money and grow their profits.

However, if you are an existing client then let us know, as our accountancy and practice start-up clients can enjoy an introductory offer.

How much does it cost?

The Samera Alliance (our Dental Buying Group) is completely free for everyone to join. That means you get cheaper dental consumables and supplies for nothing!

Do you make the purchases for me?

No, you will still purchase equipment, assets and consumables yourself via the links in the alliance website. However, your profile will be registered to the Samera Dental Buying Group, which will allow you to benefit from our discounted prices.

How much can I save?

Discount prices will vary between products and over time.

However, we have seen an average of 6-10% per month in savings.

How will this grow the value of my practice?

For every £1 you save, your practice’s value increases by over £6! Your practice’s value is calculated by multiplying your current annual profit by 6. Therefore, if you save £10,000 somewhere, your practice’s value goes up by £60,000! 

For example:

If you save on consumables:£1£1,000£10,000
Your practice value increases by*:£6£6,000£60,000
*Based on an EBITDA multiple of 6x EBITDA

Nothing to be sniffed at, and it’s a no-brainer, no-risk service to you.

To find out how much simply saving money on your consumables can grow the value of your practice, enter your current annual profit and consumables bill. Then just let us know how much you want to cut your consumables bill by and you’ll see how much your practice could be worth when you save. You’ll be surprised how much your value can grow!

Try our practice wealth calculator:

Your Current Annual Profit:

Your Current Practice Value:

Your Current Annual Consumables Bill:

Cut Dental Consumables By:

Annual Saving Made In Dental Consumables:

New Dental Consumables Cost:

Your New Practice Value:

* Assuming EBITDA of 6x
How do I get better deals through the Buying Group?

Buying Groups use their numbers as leverage to get better prices since it means they purchase items in large bulks far more often than an independent practice, or even a small dental group.

A Buying Group represents a far greater source of regular business and, so, they often get better prices then others.

The more members of the Buying Group, the better the prices we will be able to negotiate for this exact reason.

Buyers Advisory Service

If you’re thinking about buying a dental practice, we can help you find the right clinic at the right price.

At Samera we believe in the independent dentist, the dentist who went into dentistry to own and run their own dental practice. Over the last 20 years in dentistry, we have seen the corporatisation of dentistry and the values of practices rise and rise. That’s great for sellers, but for the average dentist wanting to make a decent living for themselves and their family it’s just getting harder.

That’s why we are launching our Buyers Advisory Service, which is aimed at buyers only. This compliments our Dental Practice Start Up Service, aimed at those wanting to start up a practice.

I have found my dealings with Samera, who offer a range fo services, to be of the highest standard. A special thanks to Nigel Crossman who has been very supportive and insightful with our goal to finance the purchase of a surgery. He has always been on hand to offer sound advice whilst reviewing financials expertly. Thank you.

Five stars

What is the Buyer’s Advisory Service?

Our Buyers Advisory Service is a hands-on programme designed to help you at every step of the way when you buy a practice.

As dental practice owners ourselves we know what to look for, we know what makes a great practice and we know how to help you find the right practice for the right price. 

We can provide expert advice and professional services every step of the way, from thinking about location to negotiating the price. 

Our Buyers’ Advisory Service covers the following:

Price Negotiation

Our experienced team of advisors will negotiate on your behalf for any practice you may be interested in making an offer. We will help you pay the right price for the practice

Raising Finance

Our team of commercial finance brokers provide a wide range of possible financial sources and deals to help you find the best terms at a reduced client fee of 0.75%.

Find out more

Free One-Day Virtual Bootcamp

This workshop is designed for dentists thinking about either setting up or buying a dental practice. This bootcamp is our most popular courses and has kickstarted countless dentists into practice ownership.

Samera events

Dental Practice Valuations

Our accountants have vast experience in the dental industry and can assess the value and potential of prospective practices and identify the best options. We will conduct a full financial assessment of each practice you are interested in purchasing up to a maximum of 6 per annum.

Click here to know more about dental practice valuations

Financial Due Diligence 

We will conduct financial due diligence, assessing all financial and tax records, system reviews and overall business assessments.

Find out more

Cash Flow Management & Forecasting

We can provide expert assistance and advice for forecasting and managing the cash flow and working capital within your new practice for 3 years.

Accountancy and Tax

As experienced dental accountants, we will provide the full range of accountancy and tax services via our streamlined, digital system. 

Find out more

Monthly Update Calls

Monthly accountability zoom call to ensure you actually get to your goal of owning a dental practice.

Buying a Dental Practice: Get Started

When buying a dental practice (especially if it’s for the first time), you need the competent hands of qualified professionals. Not only have we been helping the UK’s dentists to buy, start and sell dental practices for over 20 years, we are dental practice owners ourselves! We know what it takes to buy the right dental practice, we can help you find it, buy it and get it up and running.

Book a free, no-obligation consultation with one of our team at a time that suits you (including evenings). We’ll call you back and have a chat about how we can help buy your dream practice.

With Samera Business Advisors you can rest easy knowing that your investment is secure and your future is brighter. Contact us today so we can help plan for your tomorrow.

Learn More: Buying a Dental Practice

For more information please check out the articles and webinars in the buying a dental practice section of our Learning Centre like the Guide to Buying a Dental Practice.

For all our previous articles, webinars and video updates, subscribe to our YouTube channel and follow us on Facebook and Instagram.

Buying a Practice Timeline

Step 1


Find out how much you can afford via a finance broker.

Step 1

Step 2


Visit Practice Sales Agent sites and try and find a suitable practice.

Step 2

Step 3


Find a suitable practice and assess practice financials.

Step 3

Step 4


Offer and negotiate and agree terms.

Step 4

Step 5


Instruct solicitors and confirm finance with finance broker and instruct bank valuers.

Step 5

Step 6

Due Diligence

Carry out due diligence and SPA preparation, CQC application with solicitors.

Step 6

Step 7


Exchange and complete on purchase.

Step 7




Buying a Dental Practice: Get Started

When buying a dental practice (especially if it’s for the first time), you need the competent hands of qualified professionals. Not only have we been helping the UK’s dentists to buy, start and sell dental practices for over 20 years, we are dental practice owners ourselves! We know what it takes to buy the right dental practice, we can help you find it, buy it and get it up and running.

Book a free, no-obligation consultation with one of our team at a time that suits you (including evenings). We’ll call you back and have a chat about how we can help buy your dream practice.

With Samera Business Advisors you can rest easy knowing that your investment is secure and your future is brighter. Contact us today so we can help plan for your tomorrow.

Learn More: Buying a Dental Practice

For more information please check out the articles and webinars in the buying a dental practice section of our Learning Centre like the Guide to Buying a Dental Practice.

For all our previous articles, webinars and video updates, subscribe to our YouTube channel and follow us on Facebook and Instagram.

Buyer Registration


Click the button below to register and if any suitable practices match your requirements we will be in touch.

Click here to read our articles Samera.

Buying a Dental Practice: Get Started

When buying a dental practice (especially if it’s for the first time), you need the competent hands of qualified professionals. Not only have we been helping the UK’s dentists to buy, start and sell dental practices for over 20 years, we are dental practice owners ourselves! We know what it takes to buy the right dental practice, we can help you find it, buy it and get it up and running.

Book a free, no-obligation consultation with one of our team at a time that suits you (including evenings). We’ll call you back and have a chat about how we can help buy your dream practice.

With Samera Business Advisors you can rest easy knowing that your investment is secure and your future is brighter. Contact us today so we can help plan for your tomorrow.

Learn More: Buying a Dental Practice

For more information please check out the articles and webinars in the buying a dental practice section of our Learning Centre like the Guide to Buying a Dental Practice.

For all our previous articles, webinars and video updates, subscribe to our YouTube channel and follow us on Facebook and Instagram.

Financial Due Diligence

“The Samera team is a seasoned player in providing a due diligence service to buyers of dental practices. Our experts have combined the experience of over 20 years in buying, selling and setting up dental practices. We understand the business of dentistry implicitly so we can help you in assessing all the financial aspects of a dental practice.”

Arun Mehra


Our approach is rigorous yet realistic, as not all dental practices financial management systems are the same. We request key information in the form of checklists, and then run through all aspects of the target practice financials in detail.

We provide support in reviewing all financial and tax records, system reviews and overall business assessments.

As dental practice owners ourselves, we have extensive knowledge of dental practices and the issues they face. We know the areas to look for problems and, of course, we know the right questions to ask.

Click here to read our article on Dentist and Dental Associate Expenses Guide

Our Checklist

If you are an individual or represent an organisation that is considering a deal then you need to ensure that you thoroughly check all the assumptions that you are making in that deal.

Financial due diligence can provide peace of mind to buyers, by analyzing and validating all the financial, commercial, operational and strategic assumptions being made.

It can utilize past trading performances to form a coherent view of the future and confirm that there are no potential pitfalls involved in any transaction.

The key components of financial due diligence in any acquisition of a dental practice are investigating, verifying and understanding:

  • The financial affairs of the target practice, including valuations
  • The market the practice operates in
  • The commercial sustainability of the business
  • The operational structure, including internal processes and systems
  • Any synergistic opportunities or savings arising out of acquisition
  • A sensible deal structure

Due diligence can also provide the framework for constructing a realistic strategic plan for the newly acquired business by highlighting and commenting on any inherent weaknesses or strengths, as well as identifying potential opportunities for new growth or exploitation of new markets.

Samera is a fantastic team, and always had a good experience every time I reached them.

Five stars

Due Diligence with Samera

Set out below are the areas to be covered in the financial due diligence investigation report in relation to the proposed acquisition of the shares of the Target. The information below is to be prepared for the last two financial years and for the period to the latest available management accounts.

Description of the Business
  • Discussion and understanding of the business activities;
  • Commentary on the registration with CQC;
  • Summary of the premises from which the business operates.
History and Background
  • An understanding of the history of the business and the vendors;
  • Identification of key aspects of the development of the business;
  • A review of the historical accounts and explanation of the key changes in financial performance.
Income and Revenue
  • An analysis of income by:
  • Location/Site
  • Type (to include, Fee per item (with a breakdown of specialist), Plan, NHS, Sundry)
  • Principal/Associate/Hygienist
  • Details of any fee/rate increases applied during the last financial year and the period to date.
  • Details of the method of allocating fee income within the profit and loss account and the appropriateness of the method adopted;
  • An overview of the NHS contract(s);
  • Analysis of UDA/UOA performance and rate (for the last five years), together with a review of the recognition of under performance and monies clawed back;
  • Verification of income to DPB Statements, including review of patients’ charges, remissions and superannuation deductions;
  • Analysis of the number of “live” patients over recent years (where available);
  • Summary of treatment charges.
Expenditure – Direct Costs
  • Material costs and benchmarking;
  • Review of suppliers and key terms and rebates;
  • Laboratory costs and terms;
  • Provision of sufficient data for you to be able to determine synergistic benefits.
Expenditure – Staff Costs
  • Details of current number of staff/associates, type of “employment”, job title/description, qualifications, hourly rate/salary, associate rates, overtime rates, holiday entitlement and arrangements, sick pay, long service awards, length of service and any other benefits;
  • Consideration of the timing and impact of pay reviews;
  • Consideration of locum usage;
  • Details of all ancillary and administrative staff functions, and details of anticipated recurring cost for this;
  • Details of the roles that the current owners (and family) fulfil in the Company, and the potential cost of filling these roles where required;
  • Comparison of actual payroll costs to expected costs calculated by reference to the above analysis.
Expenditure – Other
  • A review of the detail within the profit and loss account of the business for the last two financial years, together with latest management accounts, commenting upon changes and trends within these accounts;
  • Comparison of actual fixed and variable costs to expected levels and consideration of costs included in the historical nominal ledgers;
  • Identification of: professional fees; audit and accountancy; repairs and renewals; equipment hire; finance costs; and other possible non-recurring costs incurred by the current business;
  • Identification of costs relating to the vendors that might not be on-going and analysis of costs required on an on-going basis, to include amongst other things rent and other property costs.
Balance Sheet
  • A review of the balance sheet of the Target at the dates of the last statutory accounts and the latest management accounts;
  • Comment on any unusual or non-trading items; any significant off balance sheet items and intangibles;
  • Fixed assets:
    • Analysis by type and location;
    • Basis of valuation;
    • Depreciation rates;
    • Detailed fixed asset register including values.
  • A review of the debtor balances (trade and other) included within the historical accounts, commenting upon ageing provisions against receivable, policies in relation to invoicing and

agreement of client funding, etc.;

  • A review of the stock balances included within the historical accounts commenting upon the ageing of stock and the appropriateness of the figures included within the accounts;
  • Summary of creditors (trade and other) and its constituent parts, together with an analysis and commentary thereon;
  • A review of assets held under finance leases and other financing arrangements;
  • A summary of other assets and liabilities, including a review of unusual items and significant fluctuations;
  • Analysis of provisions and an assessment of liabilities, litigation and claims;
  • Comment on any balances owed by or to the vendors or associated entities that will require consideration as part of the deal structure.
Cash Flow

A detailed analysis of working capital movements and trends, and reasons for cash movements in historical accounts.

  • Review PAYE/NI liabilities, enquiry/inspection visits and most recent correspondence;
  • Consideration of whether the business is or has been registered for VAT, together with Enquiries/inspection visits and recent correspondence;
  • Analyse the corporation tax computations since the date of incorporation (or the last six years, whichever is the shorter) and comment on the corporation tax status of the company, including a review of any investigations by HMRC (if applicable);
  • Consideration of elections and tax planning exercises carried out by the target;
  • A review of “tax sensitive” categories of expenditure within the company, to highlight any potential liabilities;
  • Review of incorporation documentation (if applicable) to include GDC approval of Company Name.
Insurance Cover
  • Summary of the policies held by the business;
  • A summary of the levels of cover held in order that the acquirer and their broker may assess their likely on-going cost and actions required post completion.
Systems Review
  • Identification of key reports prepared by management and operational staff;
  • Discuss accounting and practice management system with management. Key areas include:
    • New patient procedures
    • Income recording and recognition process
    • Expenditure recording and recognition process
    • Wages and salaries (including self employed individuals)
    • Cashbook
    • Petty Cash
    • Nominal Ledger
    • Computing system and software packages

To learn more, check out our article on financial due diligence here. You can also listen to our podcast episode on the legal issues to consider when buying a dental practice here.

If you want to find out more about due diligence when buying a dental practice, book a free call with us today. We will explain the process, what you need to do next and how we can help.

Dental Accounts & Tax Specialists

As dental practice owners ourselves, we know what makes a clinic tick. We have been working with dentists for over 20 years to help manage their accounts and tax.

Whether you’re a dental associate, run your own practice or own a dental group and are looking to save time, money and effort on your accounts and tax then we want to hear from you. Our digital platform takes the hassle and the paperwork out of accounts.

To find out more about how you can save time, money and effort on your accounts and tax when you automate your finances with Samera, book a free consultation with one of our accounting team today.

Dental Accounts & Tax: Further Information

For more articles, webinars and blogs on dental accounts check out the dental accountancy section of our Learning Centre and follow us on YouTube, Facebook and Instagram.