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06056321 frs-bus:Original frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 06056321
Cosmetic Dentalcare Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 January 2023
Director's Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Director's Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5
Notes to the Financial Statements 6—8
Page 1
Company Information
Director E H Middleton
Company Number 06056321
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
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Director's Report
The director presents his report and the financial statements for the year ended 31 January 2023 .
Principal Activity
The company's principal activity continues to be that of dental services.
Directors
The director who held office during the year were as follows:
E H Middleton
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
E H Middleton
Director
10/10/2023
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Accountants' Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 January 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
10/10/2023
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
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Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 195,251 196,385
Cost of sales (16,590 ) (14,618 )
GROSS PROFIT 178,661 181,767
Administrative expenses (116,023 ) (132,587 )
Other operating income - 1,225
OPERATING PROFIT 62,638 50,405
Interest payable and similar charges (1,995 ) (2,196 )
PROFIT BEFORE TAXATION 60,643 48,209
Tax on Profit (11,308 ) (8,898 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 49,335 39,311
RETAINED EARNINGS
As at 1 February 2022 7,159 3,848
Dividends paid (28,000) (36,000)
As at 31 January 2023 28,494 7,159
The notes on pages 6 to 8 form part of these financial statements.
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Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 - 2,704
Cash at bank and in hand 84,588 73,339
84,588 76,043
Creditors: Amounts Falling Due Within One Year 6 (16,991 ) (19,581 )
NET CURRENT ASSETS (LIABILITIES) 67,597 56,462
TOTAL ASSETS LESS CURRENT LIABILITIES 67,597 56,462
Creditors: Amounts Falling Due After More Than One Year 7 (39,100 ) (49,300 )
NET ASSETS 28,497 7,162
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 28,494 7,159
SHAREHOLDERS' FUNDS 28,497 7,162
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
E H Middleton
Director
10/10/2023
The notes on pages 6 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
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.
1.3. 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 5 years.
1.4. 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 33% on cost
Computer Equipment 33% on cost
1.5. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2022: 4)
4 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 February 2022 87,200
As at 31 January 2023 87,200
Amortisation
As at 1 February 2022 87,200
As at 31 January 2023 87,200
Net Book Value
As at 31 January 2023 -
As at 1 February 2022 -
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2022 86,838 3,704 90,542
As at 31 January 2023 86,838 3,704 90,542
Depreciation
As at 1 February 2022 86,838 3,704 90,542
As at 31 January 2023 86,838 3,704 90,542
Net Book Value
As at 31 January 2023 - - -
As at 1 February 2022 - - -
5. Debtors
2023 2022
£ £
Due within one year
Other debtors - 2,704
- 2,704
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 1,229 691
Other creditors 2,389 7,927
Taxation and social security 13,373 10,963
16,991 19,581
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans (CBILS) 39,100 49,300
39,100 49,300
The bank loan is part of the CBIL Scheme that was launched in 2020. The scheme is 80% government backed. The interest rate is 2.5% per year and the term of the loan is 5 years, and early repayment is possible without additional charges.
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 1 1 1
Ordinary A shares 1 1 1 1
Ordinary B shares 1 1 1 1
3 3 3
9. Related Party Transactions
At the balance sheet date, included under creditors, is an amount owed to E H Middleton of £780 (2022: £6,131).
During the year the company paid dividends to E H Middleton & I Middleton of £28,000 (2022: £36,000).
The ultimate controlling party is E H J Middleton.
10. General Information
Cosmetic Dentalcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06056321 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
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