Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-302022-07-01falseveterinary dental services11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12063637 2022-07-01 2023-06-30 12063637 2021-07-01 2022-06-30 12063637 2023-06-30 12063637 2022-06-30 12063637 c:Director1 2022-07-01 2023-06-30 12063637 d:MotorVehicles 2022-07-01 2023-06-30 12063637 d:MotorVehicles 2023-06-30 12063637 d:MotorVehicles 2022-06-30 12063637 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12063637 d:FurnitureFittings 2022-07-01 2023-06-30 12063637 d:FurnitureFittings 2023-06-30 12063637 d:FurnitureFittings 2022-06-30 12063637 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12063637 d:OfficeEquipment 2022-07-01 2023-06-30 12063637 d:OfficeEquipment 2023-06-30 12063637 d:OfficeEquipment 2022-06-30 12063637 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12063637 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 12063637 d:CurrentFinancialInstruments 2023-06-30 12063637 d:CurrentFinancialInstruments 2022-06-30 12063637 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12063637 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 12063637 d:ShareCapital 2023-06-30 12063637 d:ShareCapital 2022-06-30 12063637 d:RetainedEarningsAccumulatedLosses 2023-06-30 12063637 d:RetainedEarningsAccumulatedLosses 2022-06-30 12063637 d:AcceleratedTaxDepreciationDeferredTax 2023-06-30 12063637 d:AcceleratedTaxDepreciationDeferredTax 2022-06-30 12063637 c:OrdinaryShareClass1 2022-07-01 2023-06-30 12063637 c:OrdinaryShareClass1 2023-06-30 12063637 c:OrdinaryShareClass1 2022-06-30 12063637 c:EntityNoLongerTradingButTradedInPast 2022-07-01 2023-06-30 12063637 c:FRS102 2022-07-01 2023-06-30 12063637 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 12063637 c:FullAccounts 2022-07-01 2023-06-30 12063637 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 12063637 2 2022-07-01 2023-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 12063637














HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  30 JUNE 2023

 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7


 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
REGISTERED NUMBER:12063637

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
37,897

  
-
37,897

Current assets
  

Debtors: amounts falling due within one year
 5 
7,296
1,103

Cash at bank and in hand
  
7,689
12,595

  
14,985
13,698

Creditors: amounts falling due within one year
 6 
(14,110)
(23,104)

Net current assets/(liabilities)
  
 
 
875
 
 
(9,406)

Total assets less current liabilities
  
875
28,491

Provisions for liabilities
  

Deferred tax
 7 
-
(7,200)

  
 
 
-
 
 
(7,200)

Net assets
  
875
21,291


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
874
21,290

  
875
21,291


Page 1

 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
REGISTERED NUMBER:12063637
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J A Evans
Director

Date: 13 October 2023

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

The Company's legal form is that of a limited company incorporated in the United Kingdom. The company's registered office is 5 Elstree gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the company was that of providing veterinary dental services.

The company ceased trading on 30 June 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Motor vehicles
-
15%
reducing balance
Veterinary equipment
-
25%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Interest income

Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Tangible fixed assets





Motor vehicles
Veterinary equipment
Office equipment
Total

£
£
£
£





At 1 July 2022
21,250
43,367
600
65,217


Disposals
(21,250)
(43,367)
(600)
(65,217)



At 30 June 2023

-
-
-
-





At 1 July 2022
5,897
21,076
347
27,320


Charge for the year on owned assets
2,303
5,572
63
7,938


Disposals
(8,200)
(26,648)
(410)
(35,258)



At 30 June 2023

-
-
-
-



Net book value



At 30 June 2023
-
-
-
-



At 30 June 2022
15,353
22,291
253
37,897

Page 5

 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Debtors

2023
2022
£
£


Trade debtors
694
-

Other debtors
6,602
-

Prepayments and accrued income
-
1,103

7,296
1,103


Included within other debtors due within one year is a loan to the director, amounting to £5,199 (2022 - £Nil).




6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
11,810
11,803

Other creditors
-
9,401

Accruals and deferred income
2,300
1,900

14,110
23,104



7.


Deferred taxation




2023


£






At beginning of year
(7,200)


Charged to profit or loss
7,200



At end of year
-

The deferred taxation balance is made up as follows:

2023
2022
£
£


Accelerated capital allowances
-
(7,200)

Page 6

 
HOME COUNTIES VETERINARY DENTAL PRACTICE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1
1
1


 
Page 7