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Registered number: 08096823
Pure Dental Practice Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08096823
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 510,796 537,749
510,796 537,749
CURRENT ASSETS
Stocks 4 13,268 1,025
Debtors 5 9,172 70,023
Cash at bank and in hand 275,692 98,157
298,132 169,205
Creditors: Amounts Falling Due Within One Year 6 (269,567 ) (130,957 )
NET CURRENT ASSETS (LIABILITIES) 28,565 38,248
TOTAL ASSETS LESS CURRENT LIABILITIES 539,361 575,997
Creditors: Amounts Falling Due After More Than One Year 7 (197,171 ) (292,100 )
NET ASSETS 342,190 283,897
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 342,090 283,797
SHAREHOLDERS' FUNDS 342,190 283,897
Page 1
Page 2
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 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
Mr Jonathan Lynd
Director
14/09/2022
The notes on pages 3 to 5 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. 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 2% straight line
Plant & Machinery 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. 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 year 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 asset reflects 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: 24 (2020: 19)
24 19
Page 3
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3. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2021 647,376 122,077 28,919 14,040 812,412
Additions - 1,866 - 585 2,451
As at 31 December 2021 647,376 123,943 28,919 14,625 814,863
Depreciation
As at 1 January 2021 136,300 100,417 27,379 10,567 274,663
Provided during the period 14,190 12,824 868 1,522 29,404
As at 31 December 2021 150,490 113,241 28,247 12,089 304,067
Net Book Value
As at 31 December 2021 496,886 10,702 672 2,536 510,796
As at 1 January 2021 511,076 21,660 1,540 3,473 537,749
4. Stocks
2021 2020
£ £
Stock - materials 13,268 1,025
13,268 1,025
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 3,620 63,811
Prepayments and accrued income 5,552 6,212
9,172 70,023
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 74,725 22,993
Bank loans and overdrafts 33,960 32,044
Corporation tax 42,342 40,350
Other taxes and social security 9,325 8,345
Other creditors 81,915 -
Accruals and deferred income 3,300 3,225
Directors' loan accounts 24,000 24,000
269,567 130,957
Creditors includes bank loans and overdrafts which are secured of £33,960 (2020 - £30,227).
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7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 157,171 192,100
Other creditors 40,000 100,000
197,171 292,100
Creditors falling due after more than one year include bank loans and overdrafts which are secured of £157,171 (2020 - £225,961).
8. Secured Creditors
Creditors include bank loans and overdrafts which are secured as follows:
2021 2020
£ £
Bank loans and overdrafts 191,131 224,144
9. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
10. Dividends
2021 2020
£ £
On equity shares:
Interim dividend paid 96,000 96,000
96,000 96,000
11. Related Party Transactions
Pure Dental PartnershipPure Dental Practice Ltd is a partner in Pure Dental Partnership. The directors of Pure Dental Practice Ltd had a controlling interest in Pure Dental Partnership.Pure Dental Partnership ceased trading on 1 November 2021. Pure Dental Practice Ltd had provided dental support services to Pure Dental Partnership. Pure Dental Practice Ltd made charges to Pure Dental Partnership each month for dental support services at market value. Invoices were payable within 18 days. For 2021 the amount credited to turnover was £606,831 (2020 - £618,433). The balance due at the balance sheet date was £nil (2020- £63,810, included in trade debtors). Pure Dental Partnership also made an interest-free loan to Pure Dental Practice Ltd of £20,000 (2020 - £20,000). This loan was fully repaid prior to cessation of the partnership.

Pure Dental Partnership

Pure Dental Practice Ltd is a partner in Pure Dental Partnership. The directors of Pure Dental Practice Ltd had a controlling interest in Pure Dental Partnership.

Pure Dental Partnership ceased trading on 1 November 2021. Pure Dental Practice Ltd had provided dental support services to Pure Dental Partnership. Pure Dental Practice Ltd made charges to Pure Dental Partnership each month for dental support services at market value. Invoices were payable within 18 days. For 2021 the amount credited to turnover was £606,831 (2020 - £618,433). The balance due at the balance sheet date was £nil (2020- £63,810, included in trade debtors). Pure Dental Partnership also made an interest-free loan to Pure Dental Practice Ltd of £20,000 (2020 - £20,000). This loan was fully repaid prior to cessation of the partnership.

Lynd & CoThe wife of Mr J Lynd, a director, is a chartered accountant who has provided professional services to Pure Dental Practce Ltd during the year.The total charge to the profit and loss for the year was £1,680 (2020 - £1,620). There was no outstanding balance at the balance sheet date (2020 - £nil).

Lynd & Co

The wife of Mr J Lynd, a director, is a chartered accountant who has provided professional services to Pure Dental Practce Ltd during the year.

The total charge to the profit and loss for the year was £1,680 (2020 - £1,620). There was no outstanding balance at the balance sheet date (2020 - £nil).

12. General Information
Pure Dental Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08096823 . The registered office is Unit B1 Fishleigh Court, Fishleigh Road Roundswell Business Park, Barnstaple, Devon, EX31 3UD.
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