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08583085 dpl-frs:CostSales dpl-frs:Item1 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item1 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item1 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item1 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2016-07-01 2017-06-30 08583085 dpl-frs:Item2 2016-07-01 2017-06-30 08583085 dpl-frs:Item2 2016-06-30 08583085 dpl-frs:Item2 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item2 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item2 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item2 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item2 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2016-07-01 2017-06-30 08583085 dpl-frs:Item3 2016-07-01 2017-06-30 08583085 dpl-frs:Item3 2016-06-30 08583085 dpl-frs:Item3 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item3 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item3 2016-06-30 08583085 dpl-frs:CostSales 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dpl-frs:Item5 2016-07-01 2017-06-30 08583085 dpl-frs:Item6 2016-07-01 2017-06-30 08583085 dpl-frs:Item6 2016-06-30 08583085 dpl-frs:Item6 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item6 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item6 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item6 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item6 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2016-07-01 2017-06-30 08583085 dpl-frs:Item7 2016-07-01 2017-06-30 08583085 dpl-frs:Item7 2016-06-30 08583085 dpl-frs:Item7 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item7 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item7 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item7 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item7 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2016-07-01 2017-06-30 08583085 dpl-frs:Item8 2016-07-01 2017-06-30 08583085 dpl-frs:Item8 2016-06-30 08583085 dpl-frs:Item8 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item8 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item8 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item8 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item8 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2016-07-01 2017-06-30 08583085 dpl-frs:Item9 2016-07-01 2017-06-30 08583085 dpl-frs:Item9 2016-06-30 08583085 dpl-frs:Item9 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item9 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item9 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item9 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item9 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2016-07-01 2017-06-30 08583085 dpl-frs:Item10 2016-07-01 2017-06-30 08583085 dpl-frs:Item10 2016-06-30 08583085 dpl-frs:Item10 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item10 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item10 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item10 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item10 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2016-07-01 2017-06-30 08583085 dpl-frs:Item11 2016-07-01 2017-06-30 08583085 dpl-frs:Item11 2016-06-30 08583085 dpl-frs:Item11 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item11 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item11 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item11 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item11 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2016-07-01 2017-06-30 08583085 dpl-frs:Item12 2016-07-01 2017-06-30 08583085 dpl-frs:Item12 2016-06-30 08583085 dpl-frs:Item12 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item12 2016-07-01 2017-06-30 08583085 dpl-frs:CostSales dpl-frs:Item12 2016-06-30 08583085 dpl-frs:CostSales dpl-frs:Item12 2017-06-30 08583085 dpl-frs:DistributionCosts dpl-frs:Item12 2016-07-01 2017-06-30 08583085 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-07-01 2017-06-30 08583085 1 2016-07-01 2017-06-30 08583085 frs-countries:EnglandWales 2016-07-01 2017-06-30
Registered number: 08583085
R Debney Associates Limited
Unaudited Financial Statements
For The Year Ended 30 June 2018
Taylor Roberts

Unit 9b
Upper Wingbury Farm
Wingrave
Aylesbury
HP22 4LW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: 08583085
2018 2017
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 181,593 206,565
Tangible Assets 4 26,301 31,505
207,894 238,070
CURRENT ASSETS
Debtors 5 6,335 5,074
Cash at bank and in hand 15,760 17,159
22,095 22,233
Creditors: Amounts Falling Due Within One Year 6 (73,657 ) (72,604 )
NET CURRENT ASSETS (LIABILITIES) (51,562 ) (50,371 )
TOTAL ASSETS LESS CURRENT LIABILITIES 156,332 187,699
Creditors: Amounts Falling Due After More Than One Year 7 (67,922 ) (105,843 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,591 ) (5,286 )
NET ASSETS 86,819 76,570
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 86,719 76,470
SHAREHOLDERS' FUNDS 86,819 76,570
Page 1
For the year ending 30 June 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Ruth Debney
9 November 2018

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover represents amounts receivable from the provision of dental services.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year, and loans from directors who are also shareholders), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, and loans from directors who are also shareholders, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 3
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was 5 (2017: 4).
Page 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 July 2017 344,275
As at 30 June 2018 344,275
Amortisation
As at 1 July 2017 137,710
Provided during the period 24,972
As at 30 June 2018 162,682
Net Book Value
As at 30 June 2018 181,593
As at 1 July 2017 206,565
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2017 107,817 - 107,817
Additions 3,570 14,575 18,145
As at 30 June 2018 111,387 14,575 125,962
Depreciation
As at 1 July 2017 76,312 - 76,312
Provided during the period 22,278 1,071 23,349
As at 30 June 2018 98,590 1,071 99,661
Net Book Value
As at 30 June 2018 12,797 13,504 26,301
As at 1 July 2017 31,505 - 31,505
Page 5
5. Debtors
2018 2017
£ £
Due within one year
Prepayments and accrued income 6,335 5,074
6,335 5,074
6. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Trade creditors 15,941 19,919
Other creditors 50,363 44,250
Taxation and social security 7,353 8,435
73,657 72,604
7. Creditors: Amounts Falling Due After More Than One Year
2018 2017
£ £
Other creditors 67,922 105,843
8. Share Capital
2018 2017
Allotted, Called up and fully paid 100 100
9. General Information
R Debney Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08583085. The registered office is c/o Taylor Roberts, Unit 9b, Upper Wingbury Farm, Wingrave, Aylesbury, Buckinghamshire, HP22 4LW.
Page 6