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REGISTERED NUMBER: 08290099 (England and Wales)









CHURCH ROAD DENTAL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






CHURCH ROAD DENTAL CARE LIMITED (REGISTERED NUMBER: 08290099)






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


CHURCH ROAD DENTAL CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Dr D Shah
O E G Trefgarne





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 08290099 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

CHURCH ROAD DENTAL CARE LIMITED (REGISTERED NUMBER: 08290099)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 134,000 147,400
Tangible assets 5 47,085 40,879
181,085 188,279

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 6 12,640 7,223
Cash at bank and in hand 39,077 23,559
55,717 34,782
CREDITORS
Amounts falling due within one year 7 217,175 215,625
NET CURRENT LIABILITIES (161,458 ) (180,843 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,627

7,436

PROVISIONS FOR LIABILITIES 10,812 7,021
NET ASSETS 8,815 415

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 8,715 315
SHAREHOLDERS' FUNDS 8,815 415

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 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.

CHURCH ROAD DENTAL CARE LIMITED (REGISTERED NUMBER: 08290099)

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 Board of Directors and authorised for issue on 4 November 2023 and were signed on its behalf by:




Dr D Shah - Director



O E G Trefgarne - Director


CHURCH ROAD DENTAL CARE LIMITED (REGISTERED NUMBER: 08290099)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Church Road 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 represents the provision of dental services provided in the year, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty 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.
Improvements to property - 2% on cost
Dental equipment - 20% on reducing balance
Fixtures and fittings - 20% on cost
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.

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.


CHURCH ROAD DENTAL CARE LIMITED (REGISTERED NUMBER: 08290099)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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.

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 6 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 268,000
AMORTISATION
At 1 April 2022 120,600
Charge for year 13,400
At 31 March 2023 134,000
NET BOOK VALUE
At 31 March 2023 134,000
At 31 March 2022 147,400

CHURCH ROAD DENTAL CARE LIMITED (REGISTERED NUMBER: 08290099)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Dental and Computer
property equipment fittings equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 6,012 79,269 110,589 9,532 205,402
Additions - 18,885 245 3,285 22,415
At 31 March 2023 6,012 98,154 110,834 12,817 227,817
DEPRECIATION
At 1 April 2022 535 50,998 105,883 7,107 164,523
Charge for year 120 12,175 2,486 1,428 16,209
At 31 March 2023 655 63,173 108,369 8,535 180,732
NET BOOK VALUE
At 31 March 2023 5,357 34,981 2,465 4,282 47,085
At 31 March 2022 5,477 28,271 4,706 2,425 40,879

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,640 7,223

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,998 11,047
Amounts owed to group undertakings 138,154 160,231
Taxation and social security 45,364 34,436
Other creditors 30,659 9,911
217,175 215,625

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

9. ULTIMATE CONTROLLING PARTY

The company is controlled equally by its directors.