The annual report and accounts for the year ended 31 December 2012 for Bupa Dental Service Limited, formerly M Spencer Swaine Limited, showed no progress in Bupa’s aspiration to become a major player in the dentistry space. Turnover was £4.7m (2011: £4.8m) and cost of sales £4.1m (2011: £3.7m). Net operating expenses were £1.7m (2011:…
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