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REGISTERED NUMBER: 06846293 (England and Wales)








Unaudited Financial Statements

For The Year Ended 31 March 2023

for

Central Park Dental Practice Limited

Central Park Dental Practice Limited (Registered number: 06846293)






Contents of the Financial Statements
For The Year Ended 31 March 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Central Park Dental Practice Limited (Registered number: 06846293)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 32,864 38,877
32,864 38,877

CURRENT ASSETS
Stocks 19,067 17,334
Debtors 6 22,963 32,846
Cash at bank 157,502 161,445
199,532 211,625
CREDITORS
Amounts falling due within one year 7 128,132 115,672
NET CURRENT ASSETS 71,400 95,953
TOTAL ASSETS LESS CURRENT
LIABILITIES

104,264

134,830

PROVISIONS FOR LIABILITIES 7,603 9,719
NET ASSETS 96,661 125,111

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 96,561 125,011
SHAREHOLDERS' FUNDS 96,661 125,111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2023 and were signed by:





Mrs A L Norgren-Alarcon - Director


Central Park Dental Practice Limited (Registered number: 06846293)

Notes to the Financial Statements
For The Year Ended 31 March 2023

1. STATUTORY INFORMATION

Central Park Dental Practice Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06846293

Registered office: Harscombe House
1 Darklake View
Plymouth
Devon
PL6 7TL

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents sale of goods net of VAT and trade discounts and represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, has been amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Central Park Dental Practice Limited (Registered number: 06846293)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 175,000
AMORTISATION
At 1 April 2022
and 31 March 2023 175,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 157,189
Additions 4,694
Disposals (5,235 )
At 31 March 2023 156,648
DEPRECIATION
At 1 April 2022 118,312
Charge for year 9,968
Eliminated on disposal (4,496 )
At 31 March 2023 123,784
NET BOOK VALUE
At 31 March 2023 32,864
At 31 March 2022 38,877

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 20,266 30,089
Other debtors 2,697 2,757
22,963 32,846

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 21,837 17,288
Taxation and social security 23,435 44,048
Other creditors 82,860 54,336
128,132 115,672