Registered number
08058803
Bawtry Dental Cosmetic & Implant Clinic Ltd
Filleted Accounts
30 April 2023
Bawtry Dental Cosmetic & Implant Clinic Ltd
Registered number: 08058803
Balance Sheet
as at 30 April 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 950 950
Tangible assets 4 832,245 1,179,189
833,195 1,180,139
Current assets
Stocks 27,600 -
Debtors 5 69,000 5,000
Investments held as current assets 6 27,400 27,400
Cash at bank and in hand 6,875 121,677
130,875 154,077
Creditors: amounts falling due within one year 7 (10,483) (346,580)
Net current assets/(liabilities) 120,392 (192,503)
Net assets 953,587 987,636
Capital and reserves
Called up share capital 100 100
Profit and loss account 953,487 987,536
Shareholders' funds 953,587 987,636
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr Ihsan Khaliq
Director
Approved by the board on 9 October 2023
Bawtry Dental Cosmetic & Implant Clinic Ltd
Notes to the Accounts
for the year ended 30 April 2023
1 Accounting policies
Basis of preparation
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2022 950
At 30 April 2023 950
Amortisation
At 30 April 2023 -
Net book value
At 30 April 2023 950
At 30 April 2022 950
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Property improvements Total
£ £ £ £
Cost
At 1 May 2022 978,195 207,403 119,115 1,304,713
Disposals (330,232) - - (330,232)
At 30 April 2023 647,963 207,403 119,115 974,481
Depreciation
At 1 May 2022 - 109,869 15,655 125,524
Charge for the year - 11,539 5,173 16,712
At 30 April 2023 - 121,408 20,828 142,236
Net book value
At 30 April 2023 647,963 85,995 98,287 832,245
At 30 April 2022 978,195 97,534 103,460 1,179,189
5 Debtors 2023 2022
£ £
Other debtors 69,000 5,000
6 Investments held as current assets 2023 2022
£ £
Fair value
Unlisted investments 27,400 27,400
7 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 9,083 22,492
Other creditors 1,400 324,088
10,483 346,580
8 Other information
Bawtry Dental Cosmetic & Implant Clinic Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Bawtry Dental Clinic
Doncaster Road
Doncaster
DN10 6NE
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