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REGISTERED NUMBER: 05903682 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

DENTCO (WARRINGTON) LIMITED

DENTCO (WARRINGTON) LIMITED (REGISTERED NUMBER: 05903682)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

DENTCO (WARRINGTON) LIMITED

Company Information
for the Year Ended 31 January 2023







DIRECTORS: Mrs S J Moore
G S Moore





SECRETARY: Mrs S J Moore





REGISTERED OFFICE: 57 Bewsey Street
Warrington
Cheshire
WA2 7JQ





REGISTERED NUMBER: 05903682 (England and Wales)





ACCOUNTANTS: LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE

DENTCO (WARRINGTON) LIMITED (REGISTERED NUMBER: 05903682)

Statement of Financial Position
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,246 44,513

CURRENT ASSETS
Stocks 13,934 4,264
Debtors 5 66,236 59,862
Cash at bank 16,409 83,148
96,579 147,274
CREDITORS
Amounts falling due within one year 6 60,019 83,042
NET CURRENT ASSETS 36,560 64,232
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,806

108,745

CREDITORS
Amounts falling due after more than one
year

7

23,333

37,482
NET ASSETS 51,473 71,263

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 51,373 71,163
SHAREHOLDERS' FUNDS 51,473 71,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by:





Mrs S J Moore - Director


DENTCO (WARRINGTON) LIMITED (REGISTERED NUMBER: 05903682)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Dentco (Warrington) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and property leasehold - 5% reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 10 ) .

DENTCO (WARRINGTON) LIMITED (REGISTERED NUMBER: 05903682)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Land and Fixtures
property Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 February 2022 38,910 69,482 24,770
Additions - - -
At 31 January 2023 38,910 69,482 24,770
DEPRECIATION
At 1 February 2022 19,781 52,617 19,402
Charge for year 957 4,216 1,342
At 31 January 2023 20,738 56,833 20,744
NET BOOK VALUE
At 31 January 2023 18,172 12,649 4,026
At 31 January 2022 19,129 16,865 5,368

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2022 16,143 3,705 153,010
Additions - 1,036 1,036
At 31 January 2023 16,143 4,741 154,046
DEPRECIATION
At 1 February 2022 14,078 2,619 108,497
Charge for year 516 272 7,303
At 31 January 2023 14,594 2,891 115,800
NET BOOK VALUE
At 31 January 2023 1,549 1,850 38,246
At 31 January 2022 2,065 1,086 44,513

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 1,315 3,431
Other debtors 64,921 56,431
66,236 59,862

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 10,260 10,000
Hire purchase contracts 4,149 5,519
Trade creditors 8,107 9,326
Taxation and social security 24,315 40,694
Other creditors 13,188 17,503
60,019 83,042

DENTCO (WARRINGTON) LIMITED (REGISTERED NUMBER: 05903682)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans 23,333 33,333
Hire purchase contracts - 4,149
23,333 37,482

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.23 31.1.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 February 2022 71,163
Profit for the year 83,110
Dividends (102,900 )
At 31 January 2023 51,373

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £29,369 (2022 - £29,371) owed to Mr and Mrs G Moore in respect of their directors loan account.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G S Moore.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Dentco (Warrington) Limited (Registered number: 05903682)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dentco (Warrington) Limited for the year ended 31 January 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Dentco (Warrington) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dentco (Warrington) Limited and state those matters that we have agreed to state to the Board of Directors of Dentco (Warrington) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dentco (Warrington) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dentco (Warrington) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dentco (Warrington) Limited. You consider that Dentco (Warrington) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dentco (Warrington) Limited. 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 statutory financial statements.






LBW Chartered Accountants
Enterprise House
The Courtyard
Old Courthouse Road
Bromborough
Merseyside
CH62 4UE


23 October 2023