REGISTERED NUMBER: |
THE BRITISH SOCIETY OF DENTAL HYGIENE |
AND THERAPY LIMITED |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30TH JUNE 2023 |
REGISTERED NUMBER: |
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: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
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 |
Tangible assets | 5 |
Investments | 6 |
CURRENT ASSETS |
Debtors | 7 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 8 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
RESERVES |
Income and expenditure account |
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 |
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 |
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 |
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 |
Office equipment | - |
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 |
4. | INTANGIBLE FIXED ASSETS |
Other |
intangible |
assets |
£ |
COST |
At 1st July 2022 |
Additions |
At 30th June 2023 |
AMORTISATION |
At 1st July 2022 |
Charge for year |
At 30th June 2023 |
NET BOOK VALUE |
At 30th June 2023 |
At 30th June 2022 |
5. | TANGIBLE FIXED ASSETS |
Office |
equipment |
£ |
COST |
At 1st July 2022 |
Additions |
Disposals | ( |
) |
At 30th June 2023 |
DEPRECIATION |
At 1st July 2022 |
Charge for year |
Eliminated on disposal | ( |
) |
At 30th June 2023 |
NET BOOK VALUE |
At 30th June 2023 |
At 30th June 2022 |
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 |
Additions |
Disposals | ( |
) |
Revaluations |
Movement in cash | 8,476 |
At 30th June 2023 |
NET BOOK VALUE |
At 30th June 2023 |
At 30th June 2022 |
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 |
Other debtors |
Prepayments |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Benevolent Fund |
Trade creditors |
Corporation tax payable |
Social security and other taxes |
Other creditors |
Accrued expenses |
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. |