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REGISTERED NUMBER: 09393334 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Heaton Dental Care Limited

Heaton Dental Care Limited (Registered number: 09393334)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Heaton Dental Care Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Dr W Mohammed





SECRETARY:





REGISTERED OFFICE: 206
Toller Lane
Bradford
West Yorkshire
BD95BU





REGISTERED NUMBER: 09393334 (England and Wales)





ACCOUNTANTS: Isaacs
Trust House
St James Business Park
5 New Augustus Street
Bradford
West Yorkshire
BD1 5LL

Heaton Dental Care Limited (Registered number: 09393334)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 150,000 200,000
Tangible assets 5 6,069 7,585
156,069 207,585

CURRENT ASSETS
Debtors 6 180,200 131,338
Cash at bank and in hand 13,373 11,854
193,573 143,192
CREDITORS
Amounts falling due within one year 7 95,770 104,671
NET CURRENT ASSETS 97,803 38,521
TOTAL ASSETS LESS CURRENT
LIABILITIES

253,872

246,106

CREDITORS
Amounts falling due after more than one
year

8

(126,049

)

(150,352

)

PROVISIONS FOR LIABILITIES (1,153 ) (1,441 )
NET ASSETS 126,670 94,313

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 126,669 94,312
SHAREHOLDERS' FUNDS 126,670 94,313

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

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

The director acknowledges his 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.

Heaton Dental Care Limited (Registered number: 09393334)

Balance Sheet - continued
31 March 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 director and authorised for issue on 3 November 2023 and were signed by:





Dr W Mohammed - Director


Heaton Dental Care Limited (Registered number: 09393334)

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


1. STATUTORY INFORMATION

Heaton Dental Care 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Heaton Dental Care Limited (Registered number: 09393334)

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


2. ACCOUNTING POLICIES - continued

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 7 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 500,000
AMORTISATION
At 1 April 2022 300,000
Charge for year 50,000
At 31 March 2023 350,000
NET BOOK VALUE
At 31 March 2023 150,000
At 31 March 2022 200,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 20,597
DEPRECIATION
At 1 April 2022 13,012
Charge for year 1,516
At 31 March 2023 14,528
NET BOOK VALUE
At 31 March 2023 6,069
At 31 March 2022 7,585

Heaton Dental Care Limited (Registered number: 09393334)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 180,200 118,838
Other debtors - 12,500
180,200 131,338

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 19,521 19,521
Trade creditors 19,000 13,842
Taxation and social security 24,307 13,952
Other creditors 32,942 57,356
95,770 104,671

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 74,895 99,198
Other creditors 51,154 51,154
126,049 150,352

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 32,609 40,712