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2023-01-31 13846474 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-13 2023-01-31 13846474 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-13 2023-01-31 13846474 frs-bus:Original dpl-frs:Item7 2022-01-13 2023-01-31 13846474 frs-bus:Original dpl-frs:Item7 2022-01-12 13846474 frs-bus:Original dpl-frs:Item7 2023-01-31 13846474 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-01-13 2023-01-31 13846474 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-01-12 13846474 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2023-01-31 13846474 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-13 2023-01-31 13846474 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-13 2023-01-31 13846474 frs-bus:Original dpl-frs:Item8 2022-01-13 2023-01-31 13846474 frs-bus:Original dpl-frs:Item8 2022-01-12 13846474 frs-bus:Original dpl-frs:Item8 2023-01-31 13846474 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2022-01-13 2023-01-31 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Registered number: 13846474
Grants Dental Practice Ltd
Unaudited Financial Statements
For the Period 13 January 2022 to 31 January 2023
KFS Accountants Limited
Elcot Park Elcot Mews
Elcot Lane
Marlborough
SN8 2BG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13846474
31 January 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 84,316
Tangible Assets 5 81,891
166,207
CURRENT ASSETS
Cash at bank and in hand 65,404
65,404
Creditors: Amounts Falling Due Within One Year 6 (58,763 )
NET CURRENT ASSETS (LIABILITIES) 6,641
TOTAL ASSETS LESS CURRENT LIABILITIES 172,848
Creditors: Amounts Falling Due After More Than One Year 7 (102,006 )
NET ASSETS 70,842
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account 70,841
SHAREHOLDERS' FUNDS 70,842
Page 1
Page 2
For the period ending 31 January 2023 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
Miss Elizabeth Hudd
Director
3rd October 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Grants Dental Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13846474 . The registered office is 52 High Street, Royal Wootton Bassett, Swindon, SN4 7AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. 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 .... years.
2.4. 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:
Plant & Machinery 25% RB
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 33% SL
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9
9
4. Intangible Assets
Goodwill
£
Cost
As at 13 January 2022 -
Additions 84,316
As at 31 January 2023 84,316
Net Book Value
As at 31 January 2023 84,316
As at 13 January 2022 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 13 January 2022 - - - - -
Additions 87,612 12,501 6,855 2,485 109,453
As at 31 January 2023 87,612 12,501 6,855 2,485 109,453
Depreciation
As at 13 January 2022 - - - - -
Provided during the period 21,862 3,166 1,714 820 27,562
As at 31 January 2023 21,862 3,166 1,714 820 27,562
Net Book Value
As at 31 January 2023 65,750 9,335 5,141 1,665 81,891
As at 13 January 2022 - - - - -
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6. Creditors: Amounts Falling Due Within One Year
31 January 2023
£
Net obligations under finance leases 9,220
Bank loans and overdrafts 1,161
Other loans 18,781
Corporation tax 565
Other taxes and social security 1,254
Accruals and deferred income 16,454
Directors' loan accounts 11,328
58,763
7. Creditors: Amounts Falling Due After More Than One Year
31 January 2023
£
Net obligations under finance leases 36,882
Other loans 65,124
102,006
8. Obligations Under Finance Leases
31 January 2023
£
The future minimum finance lease payments are as follows:
Not later than one year 9,220
Later than one year and not later than five years 36,882
46,102
46,102
9. Share Capital
31 January 2023
£
Allotted, Called up and fully paid 1
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