Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-281No description of principal activityfalse2022-03-011truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03714127 2022-03-01 2023-02-28 03714127 2021-03-01 2022-02-28 03714127 2023-02-28 03714127 2022-02-28 03714127 c:Director1 2022-03-01 2023-02-28 03714127 d:FurnitureFittings 2022-03-01 2023-02-28 03714127 d:FurnitureFittings 2023-02-28 03714127 d:FurnitureFittings 2022-02-28 03714127 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 03714127 d:CurrentFinancialInstruments 2023-02-28 03714127 d:CurrentFinancialInstruments 2022-02-28 03714127 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 03714127 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 03714127 d:ShareCapital 2023-02-28 03714127 d:ShareCapital 2022-02-28 03714127 d:RetainedEarningsAccumulatedLosses 2023-02-28 03714127 d:RetainedEarningsAccumulatedLosses 2022-02-28 03714127 c:OrdinaryShareClass1 2022-03-01 2023-02-28 03714127 c:OrdinaryShareClass1 2023-02-28 03714127 c:OrdinaryShareClass1 2022-02-28 03714127 c:OrdinaryShareClass2 2022-03-01 2023-02-28 03714127 c:OrdinaryShareClass2 2023-02-28 03714127 c:OrdinaryShareClass2 2022-02-28 03714127 c:FRS102 2022-03-01 2023-02-28 03714127 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 03714127 c:FullAccounts 2022-03-01 2023-02-28 03714127 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03714127









ENDODONTIC EDUCATION LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
ENDODONTIC EDUCATION LIMITED
REGISTERED NUMBER: 03714127

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
748
998

  
748
998

Current assets
  

Debtors: amounts falling due within one year
 5 
3,526
3,527

  
3,526
3,527

Creditors: amounts falling due within one year
 7 
(3,000)
(3,001)

Net current assets
  
 
 
526
 
 
526

Total assets less current liabilities
  
1,274
1,524

  

Net assets
  
1,274
1,524


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
1,174
1,424

  
1,274
1,524


Page 1

 
ENDODONTIC EDUCATION LIMITED
REGISTERED NUMBER: 03714127
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 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 Webber
Director

Date: 17 October 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ENDODONTIC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Endodontic Education Limited is a private company limited by shares and incorporated in England. The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom W1W 6XH. 
The principal activity of the Company is that of dental lecturing and product design.

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

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months.
As at 28 February 2022, the company had net liabilities of £6,101. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence and on this basis the director considers it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

 
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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
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.

Page 3

 
ENDODONTIC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Taxation

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.


3.


Employees

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

Page 4

 
ENDODONTIC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 March 2022
1,331



At 28 February 2023

1,331



Depreciation


At 1 March 2022
333


Charge for the year on owned assets
250



At 28 February 2023

583



Net book value



At 28 February 2023
748



At 28 February 2022
998

Page 5

 
ENDODONTIC EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

5.


Debtors

2023
2022
£
£


Other debtors
3,526
3,527

3,526
3,527



6.


Cash and cash equivalents





7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Accruals and deferred income
3,000
3,001

3,000
3,001



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



50 (2022 - 50) Ordinary shares of £1.00 each
50
50
50 (2022 - 50) Ordinary 'A' shares of £1.00 each
50
50

100

100


 
Page 6