What Are Consolidated Accounts in a Dental Group?
Consolidated accounts combine the financial statements of multiple dental practices under common ownership into one unified set of accounts.
Instead of viewing each practice in isolation, consolidated accounts present the group’s total financial performance and position as if it were a single entity.
Why Consolidated Accounts Matter for Dental Practice Owners
For owners with multiple practices, consolidated accounts give a true big-picture view:
- Show whether the overall group is profitable, even if one site is underperforming
- Make it easier to raise finance, attract investors, or plan acquisitions
- Provide clarity on group-wide tax exposure and working capital
Example:
- Practice A = £300K profit
- Practice B = £100K loss
- Consolidated = £200K group profit (with full visibility of tax + cash flow impact)
Without consolidation, owners risk making decisions based on incomplete or misleading numbers.
What Consolidated Accounts Include
| Component | Description |
| Group Balance Sheet | Assets and liabilities of all practices combined |
| Group P&L | Income and expenses across the group as one |
| Intercompany Eliminations | Removes internal transactions (e.g., management charges, loans) |
| Cash Flow Statement | Group-level inflows/outflows |
How DentPulse Supports Consolidated Accounts
| Feature | Function |
| Multi-Entity Integration | Pulls financials from each practice into one dashboard |
| Intercompany Mapping | Identifies and eliminates internal transfers |
| Group OWS™ Score | Measures Owner Wealth Score across the entire group |
| Scenario Planning | Models acquisitions, mergers, or sales at group level |
DentPulse gives group owners the clarity to manage all practices as one high-performing business.
DentPulse Tip™
“One practice pays your bills.
Consolidated accounts tell you if your group builds your wealth.”
Related Glossary Terms
- Group Practice Accounting – Managing multiple sites as one business
- Management Accounts – Monthly performance reports for decision-making
- Cash Flow Forecasting – Projecting inflows and outflows across sites
- Corporation Tax (UK Dental Practices) – Tax applied to group profits
- Owner Wealth Score (OWS™) – Measures long-term financial health
Glossary Summary Table
| Term | Meaning |
| Consolidated Accounts | Group-level financial statements combining multiple practices |
| Purpose | Provide full visibility of profitability, cash flow, and tax |
| DentPulse Advantage | Automates multi-site integration + intercompany elimination |
