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Registered number: 07102400
Southwoods Dental Practice Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 December 2021
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5
Notes to the Financial Statements 6—9
Page 1
Company Information
Director M Van Der Spuy Hanekom
Secretary S Hanekom
Company Number 07102400
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 December 2021 .
Principal Activity
The company's principal activity continues to be that of dental practice.
Directors
The directors who held office during the year were as follows:
M Van Der Spuy Hanekom
Political and Charitable Donations
Charitable donations of £2,400 (2020: £2,450) were made in this year.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
M Van Der Spuy Hanekom
Director
31/08/2022
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Page 3
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Southwoods Dental Practice Limited For The Year Ended 31 December 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Southwoods Dental Practice Limited For The Year Ended 31 December 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Southwoods Dental Practice Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Southwoods Dental Practice Limited and state those matters that we have agreed to state to the director of Southwoods Dental Practice Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Southwoods Dental Practice Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Southwoods Dental Practice Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Southwoods Dental Practice Limited . You consider that Southwoods Dental Practice Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Southwoods Dental Practice Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
31/08/2022
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Page 3
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Statement of Income and Retained Earnings
2021 2020
Notes £ £
TURNOVER 284,643 279,738
Cost of sales (48,898 ) (45,337 )
GROSS PROFIT 235,745 234,401
Administrative expenses (125,473 ) (112,602 )
Other operating income 568 6,543
OPERATING PROFIT 2 110,840 128,342
Other interest receivable and similar income 953 402
Interest payable and similar charges (1,141 ) (682 )
PROFIT BEFORE TAXATION 110,652 128,062
Tax on Profit (21,158 ) (24,423 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 89,494 103,639
RETAINED EARNINGS
As at 1 January 2021 40,555 18,916
Dividends paid (80,040) (82,000)
As at 31 December 2021 50,009 40,555
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2021 2020
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 6 1,750 1,065
Debtors 7 13,780 10,798
Cash at bank and in hand 111,345 112,280
126,875 124,143
Creditors: Amounts Falling Due Within One Year 8 (41,668 ) (40,250 )
NET CURRENT ASSETS (LIABILITIES) 85,207 83,893
TOTAL ASSETS LESS CURRENT LIABILITIES 85,207 83,893
Creditors: Amounts Falling Due After More Than One Year 9 (35,193 ) (43,333 )
NET ASSETS 50,014 40,560
CAPITAL AND RESERVES
Called up share capital 10 5 5
Profit and Loss Account 50,009 40,555
SHAREHOLDERS' FUNDS 50,014 40,560
For the year ending 31 December 2021 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
M Van Der Spuy Hanekom
Director
31/08/2022
The notes on pages 6 to 9 form part of these financial statements.
Page 5
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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.

Coronavirus

On 11 March 2020 the World Health Organisation declared the COVID-19 outbreak as a worldwide pandemic. The directors are carefully monitoring the situation and following the applicable guidance issued by the UK Government. The outbreak has had a significant impact on both people and industry across the world. Due to the nature of the outbreak and the ongoing affect it is having globally it is currently very difficult to fully predict the overall impact this situation will have on the company and the business going forward.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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.
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:
Computer Equipment 25% on cost
1.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slowmoving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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.
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.
1.8. Government Grant
The company accounts for grants using the accrual method. The company received a government grant during the
year of £568 which was in relation to the Corona-Virus Bounce Back Loan Scheme
2. Operating Profit
The operating profit is stated after charging:
2021 2020
£ £
Director's remuneration 12,564 12,492
Amortisation of intangible fixed assets - 2,592
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2020: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2021 151,358
As at 31 December 2021 151,358
Amortisation
As at 1 January 2021 151,358
As at 31 December 2021 151,358
Net Book Value
As at 31 December 2021 -
As at 1 January 2021 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2021 39,763
As at 31 December 2021 39,763
Depreciation
As at 1 January 2021 39,763
As at 31 December 2021 39,763
Net Book Value
As at 31 December 2021 -
As at 1 January 2021 -
6. Stocks
2021 2020
£ £
Stock - finished goods 1,750 1,065
1,750 1,065
7. Debtors
2021 2020
£ £
Due within one year
Prepayments and accrued income - 296
Amounts owed by group undertakings 13,780 10,502
13,780 10,798
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8. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 1,001 -
Corporation tax 21,158 24,423
BBL due < 1 Year 10,055 6,667
Accruals and deferred income 1,608 1,607
Director's loan account 7,846 7,553
41,668 40,250
9. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
BBL due 1-2 Years 30,165 10,000
BBL due 2-5 Years 5,028 30,000
BBL due >5 Years - 3,333
35,193 43,333
The bank loan is part of the BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed. The interest rate is 2.5% per year and the term of the loan is 5 years, and early repayment is possible without additional charges.
10. Share Capital
2021 2020
Allotted, Called up and fully paid 5 5
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 3 3 3
Ordinary A shares 1 1 1 1
Ordinary B shares 1 1 1 1
5 5 5
11. Dividends
2021 2020
£ £
On equity shares:
Interim dividend paid 80,040 82,000
80,040 82,000
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12. Related Party Transactions
The company was under the control of M Van Der Spuy Hanekom throughout the current year. M Van Der Spuy Hanekom is the director and majority shareholder.

At the year end, the company owed M Van Der Spuy Hanekom £7,846 (2020: £7,553). During part of the year the director owed the company a sum which was interest bearing and repaid at the end of the year.

During the year, the directors received dividends of £40,020 (2020: £41,000).

During the year the company rented a property from Woods & Springs Limited, owned by key management. Total rents paid in the year to 31st December 2021 were £12,480 (2020: £12,480). That company has a loan which is secured on its own assets. In addition the bank has a charge over the assets of this company.

13. General Information
Southwoods Dental Practice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07102400 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
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