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REGISTERED NUMBER: 04337774 (England and Wales)















THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2023






THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED (REGISTERED NUMBER: 04337774)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2023







DIRECTORS: M C L Steeples
S S Broom
R Jones
S Ruzario





REGISTERED OFFICE: Swallow
Bragborough Hall Business Centre
Welton Road, Braunston
Daventry
Northamptonshire
NN11 7JG





REGISTERED NUMBER: 04337774 (England and Wales)





ACCOUNTANTS: Atkinson Finch & Co
Chartered Accountants
Central Chambers
45-47 Albert Street
Rugby
Warwickshire
CV21 2SG

THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED (REGISTERED NUMBER: 04337774)

BALANCE SHEET
30TH JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,768 12,560
Tangible assets 5 14,933 16,065
Investments 6 363,104 352,909
392,805 381,534

CURRENT ASSETS
Debtors 7 121,594 120,262
Cash at bank and in hand 102,814 193,713
224,408 313,975
CREDITORS
Amounts falling due within one year 8 187,550 231,912
NET CURRENT ASSETS 36,858 82,063
TOTAL ASSETS LESS CURRENT
LIABILITIES

429,663

463,597

RESERVES
Income and expenditure account 429,663 463,597
429,663 463,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 surplus or deficit 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 BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED (REGISTERED NUMBER: 04337774)

BALANCE SHEET - continued
30TH JUNE 2023


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 1st November 2023 and were signed on its behalf by:





M C L Steeples - Director


THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED (REGISTERED NUMBER: 04337774)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2023

1. STATUTORY INFORMATION

The British Society of Dental Hygiene and Therapy Limited is a company, limited by guarantee, 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 as modified by the revaluation of certain assets.

Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised.

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
a) the company has transferred the significant risks and rewards of ownership to the buyer;
b) the company retains neither continuing managerial involvement to the degree usually associated with
ownership nor effective control over the goods sold;
c) the amount of turnover can be measured reliably;
d) it is probable that the company will receive the consideration due under the transaction; and
e) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
a) the amount of turnover can be measured reliably;
b) it is probable that the company will receive the consideration due under the contract;
c) the stage of completion of the contract at the end of the reporting period can be measured reliably; and
d) the costs incurred and the costs to complete the contract can be measured reliably.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 15% on reducing balance

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, to the extent that it relates to investment income.

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 balance sheet date.

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.

THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED (REGISTERED NUMBER: 04337774)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st July 2022 15,700
Additions 5,900
At 30th June 2023 21,600
AMORTISATION
At 1st July 2022 3,140
Charge for year 3,692
At 30th June 2023 6,832
NET BOOK VALUE
At 30th June 2023 14,768
At 30th June 2022 12,560

5. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1st July 2022 49,453
Additions 5,591
Disposals (17,897 )
At 30th June 2023 37,147
DEPRECIATION
At 1st July 2022 33,388
Charge for year 2,634
Eliminated on disposal (13,808 )
At 30th June 2023 22,214
NET BOOK VALUE
At 30th June 2023 14,933
At 30th June 2022 16,065

THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED (REGISTERED NUMBER: 04337774)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023

6. FIXED ASSET INVESTMENTS
Listed
investments
£   
COST OR VALUATION
At 1st July 2022 352,909
Additions 11,801
Disposals (10,447 )
Revaluations 365
Movement in cash 8,476
At 30th June 2023 363,104
NET BOOK VALUE
At 30th June 2023 363,104
At 30th June 2022 352,909

Cost or valuation is represented by:
£    £   
Cost of listed investments 303,243 301,967
Unrealised gains 26,194 25,330
Cash 33,667 25,612
363,104 352,909

Fixed asset investments were valued at mid-market closing prices by Rathbone Investment Management

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,278 24,134
Other debtors 2,654 3,158
Prepayments 97,662 92,970
121,594 120,262

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Benevolent Fund 5,453 1,523
Trade creditors 20,810 75,470
Corporation tax payable 99 -
Social security and other taxes 24,514 9,081
Other creditors 1,426 1,133
Accrued expenses 135,248 144,705
187,550 231,912

THE BRITISH SOCIETY OF DENTAL HYGIENE
AND THERAPY LIMITED (REGISTERED NUMBER: 04337774)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2023

9. LIMITED BY GUARANTEE

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.