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Registered Number: 07841904
England and Wales

 

 

 

D N DENTAL LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 06 April 2022

End date: 31 March 2023
Director Daniel Naylor
Registered Number 07841904
Registered Office 96 Ruabon Road
Wrexham
LL13 7PH
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2023
Principal activities
The company's principal activity during the year was the provision of oral and ancillary healthcare services.
Director
The director who served the company throughout the period was as follows:
Daniel Naylor
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Daniel Naylor
Director

Date approved: 09 November 2023
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of D N Dental Ltd for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D N Dental Ltd for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of D N Dental Ltd , as a body, in accordance with the terms of our engagement letter dated 09 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of D N Dental Ltd and state those matters that we have agreed to state to the Board of Directors of D N Dental Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D N Dental Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that D N Dental Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of D N Dental Ltd . You consider that D N Dental Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of D N Dental Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2023



....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
09 November 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3   8,918 
Tangible fixed assets 4 453,306    431,966 
453,306    440,884 
Current assets      
Stocks 5 50,144    44,092 
Debtors 6 84,117    15,917 
Cash at bank and in hand 602,858    857,918 
737,119    917,927 
Creditors: amount falling due within one year 7 (247,258)   (258,229)
Net current assets 489,861    659,698 
 
Total assets less current liabilities 943,167    1,100,582 
Creditors: amount falling due after more than one year 8   (403,703)
Provisions for liabilities 9 (28,304)   (21,509)
Net assets 914,863    675,370 
 

Capital and reserves
     
Called up share capital 10 100    100 
Profit and loss account 914,763    675,270 
Shareholder's funds 914,863    675,370 
 


For the period ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 09 November 2023 and were signed by:


-------------------------------
Daniel Naylor
Director
4
General Information
D N Dental Ltd is a private company, limited by shares, registered in England and Wales, registration number 07841904, registration address 96 Ruabon Road, Wrexham, LL13 7PH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20 Reducing Balance
Motor Vehicles 20 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Computer Equipment 20 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 31 (2022 : 27).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 06 April 2022 1,071,559    1,071,559 
Additions  
Disposals  
At 31 March 2023 1,071,559    1,071,559 
Amortisation
At 06 April 2022 1,062,641    1,062,641 
Charge for period 8,918    8,918 
On disposals  
At 31 March 2023 1,071,559    1,071,559 
Net book values
At 31 March 2023  
At 05 April 2022 8,918    8,918 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £   £
At 06 April 2022 313,696    144,532    47,089    178,818    47,005      731,140 
Additions   57,893      3,106    2,700    7,842    71,541 
Disposals            
At 31 March 2023 313,696    202,425    47,089    181,924    49,705    7,842    802,681 
Depreciation
At 06 April 2022   108,346    11,302    146,299    33,227      299,174 
Charge for period   26,799    7,157    8,906    5,771    1,568    50,201 
On disposals            
At 31 March 2023   135,145    18,459    155,205    38,998    1,568    349,375 
Net book values
Closing balance as at 31 March 2023 313,696    67,280    28,630    26,719    10,707    6,274    453,306 
Opening balance as at 06 April 2022 313,696    36,186    35,787    32,519    13,778      431,966 

The net book value of Improvements to property includes £ 6,274 in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

2023
£
  2022
£
Stocks 50,144    44,092 
50,144    44,092 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 69,117    700 
Other Debtors 15,000    15,000 
PAYE & Social Security   217 
84,117    15,917 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 89,675    78,214 
Bank Loans & Overdrafts   47,735 
Corporation Tax 128,120    102,750 
PAYE & Social Security 6,311   
Other Creditors 5,983    9,024 
Patient Charges 17,169    20,506 
247,258    258,229 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts   383,623 
Directors' Loan Accounts   20,080 
  403,703 

9.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 26,526    19,509 
Pension Provisions 1,778    2,000 
28,304    21,509 

10.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

11.

Director’s loan

Directors Loan Account


12.

The Ultimate Controlling Party

The ultimate controlling party is Amandan Ltd.
5