UNW s Dental Business Unit
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1 Dental Bulletin February 2018 UNW s Dental Business Unit Dental Bulletin UNW s regular update on topics of financial interest to all dentists
2 Practice Goodwill Survey NHS practice values remain high The results of the most recent Practice Goodwill survey have just been released by The National Association of Specialist Dental Accountants and Lawyers (NASDAL). The sales market is still in robust form with NHS practices still commanding high values even though Private and Mixed practices may have seen a small fall back in terms of deals done. Valuations have continued to bounce back with an average goodwill value of 153% of gross fees up from 146% in the previous quarter. 165 NASDAL Quarterly Goodwill Survey Goodwill as a Percentage of Fee Income 163 The UK has shown a mixed picture in this quarter. A NASDAL spokesman commented, Dental practice acquisition and disposal remains buoyant in London and the South East, despite the gloom and doom predictions for the new contract, increase in borrowing costs and capping of NHS pay. With high values I see high gearing and an over optimistic view by acquirers in their own ability to develop and grow the practice. Valuations have continued to bounce back with an average goodwill value of 153% of gross fees up from 146% in the previous quarter. Many acquirers do insufficient financial due diligence work only to find that they are burdened with a practice in which most of their income goes towards servicing loans and reinvestment. High acquisition costs demand that Percentage % Jan 16 Apr 16 Jul 16 Oct 16 Jan 17 Apr 17 Jul 17 Oct 17 any potential acquirer should consider carefully all financial aspects not only for the acquisition but also some years after acquisition. Alan Suggett, specialist dental accountant and partner in UNW LLP who compiles the goodwill survey, added, the practice sales market continues to achieve record highs and this shows no signs of changing in the shortterm at least Quarter Ended Deals Valuations The goodwill figures are collated from accountant and lawyer members of NASDAL on a quarterly basis in order to give a useful guide to the practice sales market. These figures relate to the quarter ending 31st October NASDAL reminds all that as with any averages, these statistics should be treated as a guideline only
3 Hazy recollections of an ageing dental accountant Where did the last 20 years go?! As a longstanding NASDAL accountant I wait each year with baited breath for our publication of the annual Profit & Loss account benchmarking statistics. This annual survey began in 1998, how have the annual numbers changed? When the survey first started it didn t differentiate between NHS and Private practices, and it was produced on a per dentist basis (i.e. if the practice had a principal and two associates, the practice numbers were divided by three). Nowadays we produce figures both per dentist, and per Principal, and split between NHS, Private, and Mixed practices. So, the figures I m about to illustrate should be taken solely on a broad brush basis, some estimation has been used, but this is just for fun don t shoot the statistician! The table below shows the key statistics: What can we interpret from this? 1998 '000 As the growth in fee income is greater than the growth in profits are dentists working harder for less profit? As the growth in associate pay is less than that of principals are business owners getting the upper hand in bargaining power? You can form your own conclusions from the data '000 Increase Gross fees per dentist % Net Profit per dentist % Net Profit per Principal % Net Profit per Associate %
4 What else has happened in the dental financial world in the last 20 years? Self-assessment By coincidence it is exactly 20 years since the introduction of income tax Self Assessment (implemented in tax year 1996/97). For most dentists this hasn t caused any issues, although I remember at the time some clients asking me Does that mean I have to prepare my own tax returns from now on? Twenty years ago practice goodwill values were invariably based on a percentage of gross fee income EBITDA was unheard of in the dental sector! However, Self Assessment did lead to the most usual dental practice financial year end to change from 30th April to 31st March, as this made the new tax basis much easier to work with and understand. The new NHS contract Introduced with effect from 1st April From a pure profit per principal point of view, NHS profits rose steadily from 2006 to 2009, and have been declining steadily ever since. Goodwill values Twenty years ago practice goodwill values were invariably based on a percentage of gross fee income EBITDA was unheard of in the dental sector! The going rate was in the region of 30% of gross fees, and didn t vary much between types of practice or geographical location. The situation now is that typical goodwill values are very much more, and the evolution of a profit multiple based valuation is considered the norm. Specifically, based on the NASDAL Goodwill survey for q/e 31 October 2017 (which I prepare on a quarterly basis), the average NHS Goodwill as a percentage of gross fee income was 169%, and the corresponding private figure was 100%. Typical profit (EBITDA) multiples are 5 for a single practice and 6 or 7 for small groups. City money, in the form of Private Equity, is increasingly keen to invest in the sector with an expectation of buying at these multiples, with an eventual sale expectation of many times more. For example the sale of Oasis to BUPA was approximately twice the normal dental multiplier. Dental Bodies Corporate In 2006 the law was changed to allow Dental Bodies Corporate, since then the number of practice incorporations has mushroomed. Virtually all dental incorporations have been carried out with an eye on tax efficiency, as it was initially possible for some practice owners to make significant tax savings. Chancellor George Osborne brought in measures in 2014 and 2015 which severely restricted this potential. Another barrier to NHS dental incorporations was introduced following the replacement of PCTs with NHS England. NHS England introduced a national incorporation policy which included a number of irritating conditions, and one ridiculous deal breaker the requirement for the contract holder to permanently guarantee the performance of the contract, with no ability for this to be reassigned on sale of the practice. On a larger scale, IDH/MyDentist, Oasis/BUPA and a small number of other dental groups have increased the level of sector consolidation over recent years. The next twenty years? One thing is for sure, I won t be advising dentists in twenty years time! Will I be around to find out answers to the following questions? 1) When will the Reformed NHS contract be implemented, in fact will it be implemented at all? 2) Will GDS versions of the contract be time limited? 3) Will a similar Dynamic Purchasing System to that currently used for PDS contracts be brought in? 4) Will consolidation of the dental sector by large corporates increase, or will they implode? 5) Will Brexit lead to a lack of supply of associates, leading to mass underperformance of NHS contracts, especially in less favoured geographical areas? 6) Will the impact of the above lead to a collapse in NHS goodwill values? 7) How will practice owners and associates cope with the impact of HMRC Making Tax Digital implementation in 2020?
5 Advising Dentists - A Masterclass on Key Issues for Professionals Dental practice owners are increasingly considering more complex ownership and operating structures involving limited companies and unincorporated entities meaning that acting for dentists requires a wider understanding of the various complexities than ever before. Leading dental accountant and NASDAL Technical Committee member Alan Suggett, who regularly works alongside dental professionals will explore a summary of the issues which need to be considered in an upcoming series of MBL Seminars. This Masterclass is aimed at all professional advisors including accountants, lawyers, funders and IFAs. The masterclass will be held on the following dates: April in Manchester, 2:00pm - 5:15pm May in London, 2:00pm - 5:15pm May in Birmingham, 2:00pm - 5:15pm Book now: Click here to listen to our Dental Business partner Alan Suggett discuss how dental practice owners can increase profits whilst decreasing tax in the recent NE Dental Conference 2017 Webinar... Follow Alan on Please note that it is not the intention of UNW LLP to send unsolicited electronic mail (SPAM). You are currently showing on our data systems with a preference to receive publications electronically. Should you wish to change this preference then please either reply to this , changing the subject line to Remove From Mailing or contact our Marketing Department on UNW LLP will not share your data with any other third parties without your permission. Any questions? Contact the UNW Dental Business Unit Dental Business team members Alan Suggett Partner DD: M: E: alansuggett@unw.co.uk Liam Richardson DD: E: liamrichardson@unw.co.uk David Craggs DD: E: davidcraggs@unw.co.uk Helen Blades - DBU assistant DD: E: helenblades@unw.co.uk Dental Business tax team Charles Linaker DD: E: charleslinaker@unw.co.uk Louise Main DD: E: louisemain@unw.co.uk James Bell DD: E: jamesbell@unw.co.uk Simon McInally DD: E: simonmcinally@unw.co.uk Sarah Smart DD: E: sarahsmart@unw.co.uk Simon Richards DD: E: simonrichards@unw.co.uk Maggie Smith DD: E: maggiesmith@unw.co.uk Hayley Deeming DD: E: hayleydeeming@unw.co.uk
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