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Registered number: 08049061
Pontcanna Dental Practice Limited
Unaudited Financial Statements
For The Year Ended 30 April 2022
CAD Accountancy Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08049061
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 150,000 165,000
Tangible Assets 4 11,146 12,934
161,146 177,934
CURRENT ASSETS
Debtors 5 97,160 718
Cash at bank and in hand 109,581 128,796
206,741 129,514
Creditors: Amounts Falling Due Within One Year 6 (138,051 ) (185,824 )
NET CURRENT ASSETS (LIABILITIES) 68,690 (56,310 )
TOTAL ASSETS LESS CURRENT LIABILITIES 229,836 121,624
Creditors: Amounts Falling Due After More Than One Year 7 (44,030 ) (69,838 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,697 ) (1,967 )
NET ASSETS 184,109 49,819
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 184,009 49,719
SHAREHOLDERS' FUNDS 184,109 49,819
Page 1
Page 2
For the year ending 30 April 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Charles Stephanakis
Director
15th August 2022
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 20 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:
Freehold 20% Reducing Balance
Plant & Machinery 20% Straight Line
Library 10% Straight Line
Fixtures & Fittings 15% Straight Line
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.
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1.6. 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 years 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 assets reflect 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
3. Intangible Assets
Goodwill
£
Cost
As at 1 May 2021 300,000
As at 30 April 2022 300,000
Amortisation
As at 1 May 2021 135,000
Provided during the period 15,000
As at 30 April 2022 150,000
Net Book Value
As at 30 April 2022 150,000
As at 1 May 2021 165,000
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Library Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2021 3,455 2,345 288 43,705 49,793
Additions - 1,993 - - 1,993
As at 30 April 2022 3,455 4,338 288 43,705 51,786
Depreciation
As at 1 May 2021 2,514 469 260 33,616 36,859
Provided during the period 70 868 28 2,815 3,781
As at 30 April 2022 2,584 1,337 288 36,431 40,640
Net Book Value
As at 30 April 2022 871 3,001 - 7,274 11,146
As at 1 May 2021 941 1,876 28 10,089 12,934
5. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 587 718
Director's loan account 90,967 -
91,554 718
Due after more than one year
Other debtors (1) 5,606 -
5,606 -
97,160 718
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 750 2,157
Trade creditors 426 458
Bank loans and overdrafts 26,886 27,152
Corporation tax 35,617 28,396
Other taxes and social security - 1,285
Other creditors 73,760 119,576
Pension contributions unpaid - 289
Credit Card 384 413
Accruals and deferred income 228 -
Director's loan account - 6,098
138,051 185,824
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 375 1,125
Bank loans 43,655 68,713
44,030 69,838
8. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 750 2,157
Between one and five years 375 1,125
1,125 3,282
1,125 3,282
9. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2021 Amounts advanced Amounts repaid Amounts written off As at 30 April 2022
£ £ £ £ £
Dr Charles Stephanakis (6,097 ) 96,234 - - 90,966
The above loan is unsecured and repayable on demand.
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11. General Information
Pontcanna Dental Practice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08049061 . The registered office is 102 Cathedral Road, Cardiff, CF11 9LP.
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