2022-08-012023-07-312023-07-31false06253438EAST AYTON DENTAL PRACTICE 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EAST AYTON DENTAL PRACTICE LIMITED

Registered Number
06253438
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

EAST AYTON DENTAL PRACTICE LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

Dr Julia Shacklock
Dr Michael Shacklock

Registered Address

East Ayton Dental Practice
Racecourse Road
East Ayton
YO13 9HP

Registered Number

06253438 (England and Wales)
EAST AYTON DENTAL PRACTICE LIMITED
Statement of Financial Position
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets728,80036,000
Tangible assets869,63274,499
98,432110,499
Current assets
Stocks101,7533,971
Debtors113,4271,945
Cash at bank and on hand13,60918,524
18,78924,440
Creditors amounts falling due within one year12(32,005)(29,734)
Net current assets (liabilities)(13,216)(5,294)
Total assets less current liabilities85,216105,205
Creditors amounts falling due after one year13(15,723)(25,148)
Provisions for liabilities14(12,926)(13,782)
Net assets56,56766,275
Capital and reserves
Called up share capital100100
Profit and loss account56,46766,175
Shareholders' funds56,56766,275
The financial statements were approved and authorised for issue by the Board of Directors on 25 October 2023, and are signed on its behalf by:
Dr Julia Shacklock
Director
Dr Michael Shacklock
Director

Registered Company No. 06253438
EAST AYTON DENTAL PRACTICE LIMITED
Notes to the Financial Statements
for the year ended 31 July 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
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 financial statements have been prepared on the historical cost basis.
5.Accounting policies
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
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 state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises
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 year99
7.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 August 22144,000144,000
At 31 July 23144,000144,000
Amortisation and impairment
At 01 August 22108,000108,000
Charge for year7,2007,200
At 31 July 23115,200115,200
Net book value
At 31 July 2328,80028,800
At 31 July 2236,00036,000
8.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 22176,04231,870207,912
Additions6,6963,99610,692
Disposals(1,088)(8,741)(9,829)
At 31 July 23181,65027,125208,775
Depreciation and impairment
At 01 August 22108,42024,993133,413
Charge for year11,0632,31713,380
On disposals(520)(7,130)(7,650)
At 31 July 23118,96320,180139,143
Net book value
At 31 July 2362,6876,94569,632
At 31 July 2267,6226,87774,499
9.Description of nature of transactions and balances with related parties
During the year the directors made available loans to the company. These loans are interest free and repayable on demand. At the year end the balance of these loans was £2,022 (2022 - £2,631).
10.Stocks

2023

2022

££
Raw materials and consumables1,7533,971
Total1,7533,971
11.Debtors

2023

2022

££
Trade debtors / trade receivables2,2811,158
Prepayments and accrued income1,146787
Total3,4271,945
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,4673,596
Bank borrowings and overdrafts9,42510,311
Taxation and social security18,09113,556
Other creditors2,0222,271
Total32,00529,734
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts15,72325,148
Total15,72325,148
14.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)12,92613,782
Total12,92613,782