Company registration number 07110269 (England and Wales)
CONGLETON DENTAL CENTRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
PAGES FOR FILING WITH REGISTRAR
CONGLETON DENTAL CENTRE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CONGLETON DENTAL CENTRE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
5
31,370
31,576
Current assets
Debtors
6
122,792
122,223
Cash at bank and in hand
463,592
390,087
586,384
512,310
Creditors: amounts falling due within one year
7
(152,790)
(167,430)
Net current assets
433,594
344,880
Net assets
464,964
376,456
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
464,962
376,454
Total equity
464,964
376,456

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 31 August 2023 and are signed on its behalf by:
Mr A R Mellor
Director
Company Registration No. 07110269
CONGLETON DENTAL CENTRE LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023
31 March 2023
- 2 -
1
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2
Accounting policies
Company information

Congleton Dental Centre Limited is a private company limited by shares incorporated in England and Wales. The registered office is Alpha House, 4 Greek St, Stockport, Cheshire, United Kingdom, SK3 8AB.

2.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, being the provision of dental services.

2.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
33.3% straight line
Fixtures, fittings & equipment
10% straight line
Motor vehicles
25% written down value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

CONGLETON DENTAL CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
2
Accounting policies
(Continued)
- 3 -
2.4
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
23
23
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2022 and 31 March 2023
676,000
Amortisation and impairment
At 1 April 2022 and 31 March 2023
676,000
Carrying amount
At 31 March 2023
-
0
At 31 March 2022
-
0
CONGLETON DENTAL CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2022
211,744
Additions
9,105
At 31 March 2023
220,849
Depreciation and impairment
At 1 April 2022
180,168
Depreciation charged in the year
9,311
At 31 March 2023
189,479
Carrying amount
At 31 March 2023
31,370
At 31 March 2022
31,576
6
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
77,838
76,418
Other debtors
44,954
45,805
122,792
122,223
7
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
78,618
136,813
Corporation tax
27,513
18,118
Other taxation and social security
6,136
5,927
Other creditors
40,523
6,572
152,790
167,430
CONGLETON DENTAL CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Rent Paid
Rent Paid
2023
2022
£
£
Feline Management Services Limited
56,400
99,000

The following amounts were outstanding at the reporting end date:

2023
2022
Amounts due from related parties
£
£
Feline Management Services Limited
41,862
41,862
2023-03-312022-04-01false28 September 2023CCH SoftwareCCH Accounts Production 2023.100No description of principal activityMr A R MellorMs C J MellorMiss R A Mellor071102692022-04-012023-03-31071102692023-03-31071102692022-03-3107110269core:OtherPropertyPlantEquipment2023-03-3107110269core:OtherPropertyPlantEquipment2022-03-3107110269core:CurrentFinancialInstrumentscore:WithinOneYear2023-03-3107110269core:CurrentFinancialInstrumentscore:WithinOneYear2022-03-3107110269core:CurrentFinancialInstruments2023-03-3107110269core:CurrentFinancialInstruments2022-03-3107110269core:ShareCapital2023-03-3107110269core:ShareCapital2022-03-3107110269core:RetainedEarningsAccumulatedLosses2023-03-3107110269core:RetainedEarningsAccumulatedLosses2022-03-3107110269bus:Director12022-04-012023-03-3107110269core:PlantMachinery2022-04-012023-03-3107110269core:FurnitureFittings2022-04-012023-03-3107110269core:MotorVehicles2022-04-012023-03-31071102692021-04-012022-03-3107110269core:NetGoodwill2022-03-3107110269core:NetGoodwill2023-03-3107110269core:NetGoodwill2022-03-3107110269core:OtherPropertyPlantEquipment2022-03-3107110269core:OtherPropertyPlantEquipment2022-04-012023-03-3107110269core:WithinOneYear2023-03-3107110269core:WithinOneYear2022-03-3107110269bus:PrivateLimitedCompanyLtd2022-04-012023-03-3107110269bus:SmallCompaniesRegimeForAccounts2022-04-012023-03-3107110269bus:FRS1022022-04-012023-03-3107110269bus:AuditExemptWithAccountantsReport2022-04-012023-03-3107110269bus:Director22022-04-012023-03-3107110269bus:Director32022-04-012023-03-3107110269bus:FullAccounts2022-04-012023-03-31xbrli:purexbrli:sharesiso4217:GBP