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Registered number: 05825169
Vision Dental Ceramics (2006) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05825169
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 13,400 19,700
Tangible Assets 4 146,666 127,496
160,066 147,196
CURRENT ASSETS
Stocks 10,000 9,000
Debtors 5 151,427 96,291
Cash at bank and in hand 134,213 112,359
295,640 217,650
Creditors: Amounts Falling Due Within One Year 6 (115,533 ) (70,504 )
NET CURRENT ASSETS (LIABILITIES) 180,107 147,146
TOTAL ASSETS LESS CURRENT LIABILITIES 340,173 294,342
Creditors: Amounts Falling Due After More Than One Year 7 (60,884 ) (85,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,282 ) (22,111 )
NET ASSETS 253,007 187,231
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 252,907 187,131
SHAREHOLDERS' FUNDS 253,007 187,231
Page 1
Page 2
For the year ending 31 May 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
R P Rowe
Director
1 September 2022
The notes on pages 3 to 6 form part of these financial statements.
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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.
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 10 and 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 10% on cost
Leasehold 10% on cost
Plant & Machinery 10% reducing balance
Fixtures & Fittings 10% reducing balance
1.5. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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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.
1.7. 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 as follows: 13 (2021: 13)
13 13
3. Intangible Assets
Goodwill
£
Cost
As at 1 June 2021 87,000
As at 31 May 2022 87,000
Amortisation
As at 1 June 2021 67,300
Provided during the period 6,300
As at 31 May 2022 73,600
Net Book Value
As at 31 May 2022 13,400
As at 1 June 2021 19,700
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4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 June 2021 27,806 215,195 243,001
Additions - 34,460 34,460
As at 31 May 2022 27,806 249,655 277,461
Depreciation
As at 1 June 2021 16,683 98,822 115,505
Provided during the period 2,781 12,509 15,290
As at 31 May 2022 19,464 111,331 130,795
Net Book Value
As at 31 May 2022 8,342 138,324 146,666
As at 1 June 2021 11,123 116,373 127,496
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 112,627 81,953
Other debtors 38,800 14,338
151,427 96,291
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 33,862 26,454
Bank loans and overdrafts 23,235 15,000
Other creditors 33,056 20,294
Taxation and social security 25,380 8,756
115,533 70,504
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7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 60,884 85,000
60,884 85,000
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2021 Amounts advanced Amounts repaid Amounts written off As at 31 May 2022
£ £ £ £ £
Mr Roy Rowe - 9,968 9,968 - -
Mrs Jemma Rowe - 9,968 9,968 - -
The above loan is unsecured and repayable on demand and interest free on balances below £10,000.
9. General Information
Vision Dental Ceramics (2006) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05825169 . The registered office is 186 A, Lymington Road, Torquay, Devon, TQ1 4BB.
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