James Hull Associates sees operating loss

James Hull Associates (JHA), the troubled chain of 70 UK practices which was bought by Smiles Dental, the Dublin-based dental chain in September 2012, in its annual accounts for the year to 30 April 2012 saw turnover decrease to £54.9m from £57.4m in 2011. Cost of sales of £31.3m (2011: £32.5m) and administrative expenses of…