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REGISTERED NUMBER: 07435605 (England and Wales)











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: Mrs H Harris





REGISTERED OFFICE: 96 Bells Lane
Hoo
Rochester
Kent
ME3 9HU





REGISTERED NUMBER: 07435605 (England and Wales)





ACCOUNTANTS: Stephen Hill Partnership Limited
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 19,057 22,230
19,057 22,230

CURRENT ASSETS
Stocks 1,250 1,250
Debtors 6 141,820 212,064
Cash at bank and in hand 197,058 98,698
340,128 312,012
CREDITORS
Amounts falling due within one year 7 82,329 57,795
NET CURRENT ASSETS 257,799 254,217
TOTAL ASSETS LESS CURRENT
LIABILITIES

276,856

276,447

CREDITORS
Amounts falling due after more than one
year

8

(180,113

)

(188,366

)

PROVISIONS FOR LIABILITIES (3,361 ) (5,107 )
NET ASSETS 93,382 82,974

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 93,381 82,973
SHAREHOLDERS' FUNDS 93,382 82,974

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th November 2021.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th November 2021 in accordance with Section 476 of the Companies Act 2006.

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


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 22nd August 2022 and were signed by:





Mrs H Harris - Director


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 private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Surgery equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

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 13 (2021 - NIL ) .

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 168,000
AMORTISATION
At 1st August 2021 163,800
Charge for period 4,200
At 30th November 2021 168,000
NET BOOK VALUE
At 30th November 2021 -
At 31st July 2021 4,200

5. TANGIBLE FIXED ASSETS
Fixtures
Surgery and Computer
equipment fittings equipment Totals
£    £    £    £   
COST
At 1st August 2021
and 30th November 2021 112,638 20,851 33,810 167,299
DEPRECIATION
At 1st August 2021 95,464 15,518 27,766 138,748
Charge for period 3,435 1,066 4,993 9,494
At 30th November 2021 98,899 16,584 32,759 148,242
NET BOOK VALUE
At 30th November 2021 13,739 4,267 1,051 19,057
At 31st July 2021 17,174 5,333 6,044 28,551

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 31.7.21
£    £   
Trade debtors 21,716 24,541
Other debtors 117,599 184,077
Director's current account 312 -
Prepayments 2,193 3,446
141,820 212,064

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 6,561 4,421
Trade creditors 27,673 27,976
Tax 41,034 -
Social security and other taxes - 18,399
Director's current account - 423
Accrued expenses 7,061 6,576
82,329 57,795

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.21 31.7.21
£    £   
Bank loans - 1-2 years 6,561 56,322
Bank loans - 2-5 years 19,684 20,471
Bank loans more than 5 years
by instalments 153,868 111,573
180,113 188,366

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
£    £   
Mrs H Harris
Balance outstanding at start of period - -
Amounts advanced 312 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 312 -