2022-04-012023-03-312023-03-31false12431331PAMPISFORD DENTAL PRACTICE LTD2023-09-20iso4217:GBPxbrli:pure124313312022-04-01124313312023-03-31124313312022-04-012023-03-31124313312021-02-01124313312022-03-31124313312021-02-012022-03-3112431331bus:SmallEntities2022-04-012023-03-3112431331bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3112431331bus:FullAccounts2022-04-012023-03-3112431331bus:PrivateLimitedCompanyLtd2022-04-012023-03-3112431331core:WithinOneYear2023-03-3112431331core:AfterOneYear2023-03-3112431331core:WithinOneYear2022-03-3112431331core:AfterOneYear2022-03-3112431331core:ShareCapital2023-03-3112431331core:SharePremium2023-03-3112431331core:RevaluationReserve2023-03-3112431331core:OtherReservesSubtotal2023-03-3112431331core:RetainedEarningsAccumulatedLosses2023-03-3112431331core:ShareCapital2022-03-3112431331core:SharePremium2022-03-3112431331core:RevaluationReserve2022-03-3112431331core:OtherReservesSubtotal2022-03-3112431331core:RetainedEarningsAccumulatedLosses2022-03-3112431331core:LandBuildings2023-03-3112431331core:PlantMachinery2023-03-3112431331core:Vehicles2023-03-3112431331core:FurnitureFittings2023-03-3112431331core:OfficeEquipment2023-03-3112431331core:NetGoodwill2023-03-3112431331core:IntangibleAssetsOtherThanGoodwill2023-03-3112431331core:ListedExchangeTraded2023-03-3112431331core:UnlistedNon-exchangeTraded2023-03-3112431331core:LandBuildings2022-03-3112431331core:PlantMachinery2022-03-3112431331core:Vehicles2022-03-3112431331core:FurnitureFittings2022-03-3112431331core:OfficeEquipment2022-03-3112431331core:NetGoodwill2022-03-3112431331core:IntangibleAssetsOtherThanGoodwill2022-03-3112431331core:ListedExchangeTraded2022-03-3112431331core:UnlistedNon-exchangeTraded2022-03-3112431331core:LandBuildings2022-04-012023-03-3112431331core:PlantMachinery2022-04-012023-03-3112431331core:Vehicles2022-04-012023-03-3112431331core:FurnitureFittings2022-04-012023-03-3112431331core:OfficeEquipment2022-04-012023-03-3112431331core:NetGoodwill2022-04-012023-03-3112431331core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112431331core:ListedExchangeTraded2022-04-012023-03-3112431331core:UnlistedNon-exchangeTraded2022-04-012023-03-3112431331core:MoreThanFiveYears2022-04-012023-03-3112431331core:Non-currentFinancialInstruments2023-03-3112431331core:Non-currentFinancialInstruments2022-03-3112431331dpl:CostSales2022-04-012023-03-3112431331dpl:DistributionCosts2022-04-012023-03-3112431331dpl:AdministrativeExpenses2022-04-012023-03-3112431331core:LandBuildings2022-04-012023-03-3112431331core:PlantMachinery2022-04-012023-03-3112431331core:Vehicles2022-04-012023-03-3112431331core:FurnitureFittings2022-04-012023-03-3112431331core:OfficeEquipment2022-04-012023-03-3112431331core:NetGoodwill2022-04-012023-03-3112431331core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112431331dpl:GroupUndertakings2022-04-012023-03-3112431331dpl:ParticipatingInterests2022-04-012023-03-3112431331dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112431331core:ListedExchangeTraded2022-04-012023-03-3112431331dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112431331core:UnlistedNon-exchangeTraded2022-04-012023-03-3112431331dpl:CostSales2021-02-012022-03-3112431331dpl:DistributionCosts2021-02-012022-03-3112431331dpl:AdministrativeExpenses2021-02-012022-03-3112431331core:LandBuildings2021-02-012022-03-3112431331core:PlantMachinery2021-02-012022-03-3112431331core:Vehicles2021-02-012022-03-3112431331core:FurnitureFittings2021-02-012022-03-3112431331core:OfficeEquipment2021-02-012022-03-3112431331core:NetGoodwill2021-02-012022-03-3112431331core:IntangibleAssetsOtherThanGoodwill2021-02-012022-03-3112431331dpl:GroupUndertakings2021-02-012022-03-3112431331dpl:ParticipatingInterests2021-02-012022-03-3112431331dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-03-3112431331core:ListedExchangeTraded2021-02-012022-03-3112431331dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-03-3112431331core:UnlistedNon-exchangeTraded2021-02-012022-03-3112431331core:NetGoodwill2023-03-3112431331core:IntangibleAssetsOtherThanGoodwill2023-03-3112431331core:LandBuildings2023-03-3112431331core:PlantMachinery2023-03-3112431331core:Vehicles2023-03-3112431331core:FurnitureFittings2023-03-3112431331core:OfficeEquipment2023-03-3112431331core:AfterOneYear2023-03-3112431331core:WithinOneYear2023-03-3112431331core:ListedExchangeTraded2023-03-3112431331core:UnlistedNon-exchangeTraded2023-03-3112431331core:ShareCapital2023-03-3112431331core:SharePremium2023-03-3112431331core:RevaluationReserve2023-03-3112431331core:OtherReservesSubtotal2023-03-3112431331core:RetainedEarningsAccumulatedLosses2023-03-3112431331core:NetGoodwill2022-03-3112431331core:IntangibleAssetsOtherThanGoodwill2022-03-3112431331core:LandBuildings2022-03-3112431331core:PlantMachinery2022-03-3112431331core:Vehicles2022-03-3112431331core:FurnitureFittings2022-03-3112431331core:OfficeEquipment2022-03-3112431331core:AfterOneYear2022-03-3112431331core:WithinOneYear2022-03-3112431331core:ListedExchange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PAMPISFORD DENTAL PRACTICE LTD

Registered Number
12431331
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

PAMPISFORD DENTAL PRACTICE LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

PATEL, Bhavin Ramakant

Registered Address

428 Mutton Lane
Potters Bar
EN6 3AT

Registered Number

12431331 (England and Wales)
PAMPISFORD DENTAL PRACTICE LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets7555,166555,166
Tangible assets870,55110,625
625,717565,791
Current assets
Stocks105,0001,000
Debtors111,3051,853
Cash at bank and on hand139,94082,973
146,24585,826
Creditors amounts falling due within one year12(91,924)(88,057)
Net current assets (liabilities)54,321(2,231)
Total assets less current liabilities680,038563,560
Creditors amounts falling due after one year13(595,908)(556,886)
Provisions for liabilities14(13,405)(2,019)
Net assets70,7254,655
Capital and reserves
Called up share capital100100
Profit and loss account70,6254,555
Shareholders' funds70,7254,655
The financial statements were approved and authorised for issue by the Director on 20 September 2023, and are signed on its behalf by:
PATEL, Bhavin Ramakant
Director
Registered Company No. 12431331
PAMPISFORD DENTAL PRACTICE LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activities of the company was that of a dental practice.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where reliable estimate of the useful life of the goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatments uncompleted at the year end date is recognised by reference to the stage of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year45
7.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 22555,166555,166
At 31 March 23555,166555,166
Net book value
At 31 March 23555,166555,166
At 31 March 22555,166555,166
8.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 22-15,000-15,000
Additions14,20841,75922,74078,707
At 31 March 2314,20856,75922,74093,707
Depreciation and impairment
At 01 April 22-4,375-4,375
Charge for year-13,0965,68518,781
At 31 March 23-17,4715,68523,156
Net book value
At 31 March 2314,20839,28817,05570,551
At 31 March 22-10,625-10,625
9.Description of nature of transactions and balances with related parties
During the period the company was in receipt of loans from the directors. Interest is charged on the loan and the loan is repayable on demand. At the year end date, the balance owing to the directors totalled £50,985, (2022:£56,202)
10.Stocks

2023

2022

££
Raw materials and consumables5,0001,000
Total5,0001,000
11.Debtors

2023

2022

££
Trade debtors / trade receivables1,2541,802
Prepayments and accrued income5151
Total1,3051,853
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables25,18212,984
Taxation and social security15,54318,871
Other creditors50,98556,202
Accrued liabilities and deferred income214-
Total91,92488,057
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts595,908556,886
Total595,908556,886
14.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13,4052,019
Total13,4052,019