REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD |
1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
FOR |
HOO DENTAL CARE LIMITED |
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD |
1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
FOR |
HOO DENTAL CARE LIMITED |
HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
HOO DENTAL CARE LIMITED |
COMPANY INFORMATION |
FOR THE PERIOD 1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
139-141 Watling Street |
Gillingham |
Kent |
ME7 2YY |
HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605) |
BALANCE SHEET |
30TH NOVEMBER 2021 |
30.11.21 | 31.7.21 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
Tangible assets | 5 | 22,230 |
CURRENT ASSETS |
Stocks |
Debtors | 6 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 7 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
The director acknowledges her responsibilities for: |
(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605) |
BALANCE SHEET - continued |
30TH NOVEMBER 2021 |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements were approved by the director and authorised for issue on |
HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
1. | STATUTORY INFORMATION |
Hoo Dental Care Limited is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. |
Goodwill |
Intangible assets |
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
Tangible fixed assets |
Surgery equipment | - |
Fixtures and fittings | - |
Computer equipment | - |
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. |
The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. |
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement. |
Government grants |
Government grants received in support of the coronavirus pandemic are recognised only when there is reasonable assurance that the entity will comply with any conditions attached to the grant and that the grant will be received. |
The grant is recognised as income over the period necessary to match them with the related costs, for which they are intended to compensate. |
Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Financial instruments |
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. |
HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
2. | ACCOUNTING POLICIES - continued |
Taxation |
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
Current or deferred taxation assets and liabilities are not discounted. |
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
Debtors |
Short term debtors are measured at transaction price, less any impairment. |
Cash and cash equivalents |
Cash is represented by cash in hand and deposits with financial institutions. |
Creditors |
Short term creditors are measured at the transaction price. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was |
HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1st August 2021 |
and 30th November 2021 |
AMORTISATION |
At 1st August 2021 |
Charge for period |
At 30th November 2021 |
NET BOOK VALUE |
At 30th November 2021 |
At 31st July 2021 |
5. | TANGIBLE FIXED ASSETS |
Fixtures |
Surgery | and | Computer |
equipment | fittings | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1st August 2021 |
and 30th November 2021 |
DEPRECIATION |
At 1st August 2021 |
Charge for period |
At 30th November 2021 |
NET BOOK VALUE |
At 30th November 2021 |
At 31st July 2021 |
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.11.21 | 31.7.21 |
£ | £ |
Trade debtors |
Other debtors |
Director's current account | 312 | - |
Prepayments |
HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1ST AUGUST 2021 TO 30TH NOVEMBER 2021 |
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.11.21 | 31.7.21 |
£ | £ |
Bank loans and overdrafts |
Trade creditors |
Tax |
Social security and other taxes |
Director's current account | - | 423 |
Accrued expenses |
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
30.11.21 | 31.7.21 |
£ | £ |
Bank loans - 1-2 years |
Bank loans - 2-5 years |
Bank loans more than 5 years |
by instalments |
Amounts falling due in more than five years: |
Repayable by instalments |
Bank loans more than 5 years |
by instalments | 153,868 | 111,573 |
153,868 | 111,573 |
9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
The following advances and credits to a director subsisted during the periods ended 30th November 2021 and 31st July 2021: |
30.11.21 | 31.7.21 |
£ | £ |
Balance outstanding at start of period |
Amounts advanced |
Amounts repaid |
Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of period |