2022-04-012023-03-312023-03-31false06913813DANESCROFT DENTAL PRACTICE LTD2023-10-17iso4217:GBPxbrli:pure069138132022-04-01069138132023-03-31069138132022-04-012023-03-31069138132021-04-01069138132022-03-31069138132021-04-012022-03-3106913813bus:SmallEntities2022-04-012023-03-3106913813bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3106913813bus:FullAccounts2022-04-012023-03-3106913813bus:PrivateLimitedCompanyLtd2022-04-012023-03-3106913813core:WithinOneYear2023-03-3106913813core:AfterOneYear2023-03-3106913813core:WithinOneYear2022-03-3106913813core:AfterOneYear2022-03-3106913813core:ShareCapital2023-03-3106913813core:SharePremium2023-03-3106913813core:RevaluationReserve2023-03-3106913813core:OtherReservesSubtotal2023-03-3106913813core:RetainedEarningsAccumulatedLosses2023-03-3106913813core:ShareCapital2022-03-3106913813core:SharePremium2022-03-3106913813core:RevaluationReserve2022-03-3106913813core:OtherReservesSubtotal2022-03-3106913813core:RetainedEarningsAccumulatedLosses2022-03-3106913813core:LandBuildings2023-03-3106913813core:PlantMachinery2023-03-3106913813core:Vehicles2023-03-3106913813core:FurnitureFittings2023-03-3106913813core:OfficeEquipment2023-03-3106913813core:NetGoodwill2023-03-3106913813core:IntangibleAssetsOtherThanGoodwill2023-03-3106913813core:ListedExchangeTraded2023-03-3106913813core:UnlistedNon-exchangeTraded2023-03-3106913813core:LandBuildings2022-03-3106913813core:PlantMachinery2022-03-3106913813core:Vehicles2022-03-3106913813core:FurnitureFittings2022-03-3106913813core:OfficeEquipment2022-03-3106913813core:NetGoodwill2022-03-3106913813core:IntangibleAssetsOtherThanGoodwill2022-03-3106913813core:ListedExchangeTraded2022-03-3106913813core:UnlistedNon-exchangeTraded2022-03-3106913813core:LandBuildings2022-04-012023-03-3106913813core:PlantMachinery2022-04-012023-03-3106913813core:Vehicles2022-04-012023-03-3106913813core:FurnitureFittings2022-04-012023-03-3106913813core:OfficeEquipment2022-04-012023-03-3106913813core:NetGoodwill2022-04-012023-03-3106913813core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106913813core:ListedExchangeTraded2022-04-012023-03-3106913813core:UnlistedNon-exchangeTraded2022-04-012023-03-3106913813core:MoreThanFiveYears2022-04-012023-03-3106913813core:Non-currentFinancialInstruments2023-03-3106913813core:Non-currentFinancialInstruments2022-03-3106913813dpl:CostSales2022-04-012023-03-3106913813dpl:DistributionCosts2022-04-012023-03-3106913813dpl:AdministrativeExpenses2022-04-012023-03-3106913813core:LandBuildings2022-04-012023-03-3106913813core:PlantMachinery2022-04-012023-03-3106913813core:Vehicles2022-04-012023-03-3106913813core:FurnitureFittings2022-04-012023-03-3106913813core:OfficeEquipment2022-04-012023-03-3106913813core:NetGoodwill2022-04-012023-03-3106913813core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106913813dpl:GroupUndertakings2022-04-012023-03-3106913813dpl:ParticipatingInterests2022-04-012023-03-3106913813dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3106913813core:ListedExchangeTraded2022-04-012023-03-3106913813dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3106913813core:UnlistedNon-exchangeTraded2022-04-012023-03-3106913813dpl:CostSales2021-04-012022-03-3106913813dpl:DistributionCosts2021-04-012022-03-3106913813dpl:AdministrativeExpenses2021-04-012022-03-3106913813core:LandBuildings2021-04-012022-03-3106913813core:PlantMachinery2021-04-012022-03-3106913813core:Vehicles2021-04-012022-03-3106913813core:FurnitureFittings2021-04-012022-03-3106913813core:OfficeEquipment2021-04-012022-03-3106913813core:NetGoodwill2021-04-012022-03-3106913813core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3106913813dpl:GroupUndertakings2021-04-012022-03-3106913813dpl:ParticipatingInterests2021-04-012022-03-3106913813dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3106913813core:ListedExchangeTraded2021-04-012022-03-3106913813dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3106913813core:UnlistedNon-exchangeTraded2021-04-012022-03-3106913813core:NetGoodwill2023-03-3106913813core:IntangibleAssetsOtherThanGoodwill2023-03-3106913813core:LandBuildings2023-03-3106913813core:PlantMachinery2023-03-3106913813core:Vehicles2023-03-3106913813core:FurnitureFittings2023-03-3106913813core:OfficeEquipment2023-03-3106913813core:AfterOneYear2023-03-3106913813core:WithinOneYear2023-03-3106913813core:ListedExchangeTraded2023-03-3106913813core:UnlistedNon-exchangeTraded2023-03-3106913813core:ShareCapital2023-03-3106913813core:SharePremium2023-03-3106913813core:RevaluationReserve2023-03-3106913813core:OtherReservesSubtotal2023-03-3106913813core:RetainedEarningsAccumulatedLosses2023-03-3106913813core:NetGoodwill2022-03-3106913813core:IntangibleAssetsOtherThanGoodwill2022-03-3106913813core:LandBuildings2022-03-3106913813core:PlantMachinery2022-03-3106913813core:Vehicles2022-03-3106913813core:FurnitureFittings2022-03-3106913813core:OfficeEquipment2022-03-3106913813core:AfterOneYear2022-03-3106913813core:WithinOneYear2022-03-3106913813core:ListedExchange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DANESCROFT DENTAL PRACTICE LTD

Registered Number
06913813
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

DANESCROFT DENTAL PRACTICE LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

HUSSAIN, Adam Jamal, Dr
HUSSAIN, Isaac, Dr
HUSSAIN, Jacqueline

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

06913813 (England and Wales)
DANESCROFT DENTAL PRACTICE LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets7115,396131,881
Tangible assets899,27216,192
214,668148,073
Current assets
Stocks101,2501,250
Debtors11338,755233,045
Cash at bank and on hand561,723295,440
901,728529,735
Creditors amounts falling due within one year12(910,036)(627,454)
Net current assets (liabilities)(8,308)(97,719)
Total assets less current liabilities206,36050,354
Provisions for liabilities13(18,669)(2,842)
Net assets187,69147,512
Capital and reserves
Called up share capital22
Profit and loss account187,68947,510
Shareholders' funds187,69147,512
The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2023, and are signed on its behalf by:
HUSSAIN, Adam Jamal, Dr
Director
HUSSAIN, Jacqueline
Director

Registered Company No. 06913813
DANESCROFT DENTAL PRACTICE LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company during the year was that of a dental practice.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year-end date is recognised by reference to the stage of completion.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year57
7.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 22329,700329,700
At 31 March 23329,700329,700
Amortisation and impairment
At 01 April 22197,819197,819
Charge for year16,48516,485
At 31 March 23214,304214,304
Net book value
At 31 March 23115,396115,396
At 31 March 22131,881131,881
8.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 224,32251,152--55,474
Additions--104,7883,111107,899
At 31 March 234,32251,152104,7883,111163,373
Depreciation and impairment
At 01 April 222,10937,173--39,282
Charge for year4432,79620,95862224,819
At 31 March 232,55239,96920,95862264,101
Net book value
At 31 March 231,77011,18383,8302,48999,272
At 31 March 222,21313,979--16,192
9.Description of nature of transactions and balances with related parties
The directors operate a directors loan account with the company. At 31 March 2023 the company owed the directors £68,613 (2022: £5,613). This was the maximum outstanding during the year. This amount is repayable upon demand.
10.Stocks

2023

2022

££
Raw materials and consumables1,2501,250
Total1,2501,250
11.Debtors

2023

2022

££
Trade debtors / trade receivables73,25568,045
Amounts owed by group undertakings265,000165,000
Other debtors500-
Total338,755233,045
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables30,39418,357
Amounts owed to related parties380,000380,000
Taxation and social security22,26569,573
Other creditors474,927157,088
Accrued liabilities and deferred income2,4502,436
Total910,036627,454
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
13.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)18,6692,842
Total18,6692,842