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REGISTERED NUMBER: 05900016 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

DENTINA LIMITED

DENTINA LIMITED (REGISTERED NUMBER: 05900016)






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


DENTINA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Dr T Razavi
Ms L C Ochoa





REGISTERED OFFICE: 85 Parrys Lane
Stoke Bishop
Bristol
BS9 1AN





REGISTERED NUMBER: 05900016 (England and Wales)





ACCOUNTANTS: Peregrine
Chartered Accountants
Old Bank
The Triangle
Paulton
Bristol
BS39 7LE

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 444,337 461,657
Tangible assets 5 1,875,646 1,874,051
Investments 6 624,525 624,525
2,944,508 2,960,233

CURRENT ASSETS
Debtors 7 431,595 511,184
Cash at bank and in hand 73,758 50,670
505,353 561,854
CREDITORS
Amounts falling due within one year 8 710,990 511,613
NET CURRENT (LIABILITIES)/ASSETS (205,637 ) 50,241
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,738,871

3,010,474

CREDITORS
Amounts falling due after more than one
year

9

(2,641,302

)

(2,900,406

)

PROVISIONS FOR LIABILITIES (26,126 ) (25,826 )
NET ASSETS 71,443 84,242

CAPITAL AND RESERVES
Called up share capital 1,114 1,110
Retained earnings 70,329 83,132
71,443 84,242

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.

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

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 10 November 2023 and were signed on its behalf by:





Dr T Razavi - Director


DENTINA LIMITED (REGISTERED NUMBER: 05900016)

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

1. STATUTORY INFORMATION

Dentina 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.

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 fifteen 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.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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 - 7 ) .

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 742,286
AMORTISATION
At 1 April 2022 280,629
Charge for year 17,320
At 31 March 2023 297,949
NET BOOK VALUE
At 31 March 2023 444,337
At 31 March 2022 461,657

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2022 1,738,143 627,251 2,365,394
Additions - 41,640 41,640
At 31 March 2023 1,738,143 668,891 2,407,034
DEPRECIATION
At 1 April 2022 - 491,343 491,343
Charge for year - 40,045 40,045
At 31 March 2023 - 531,388 531,388
NET BOOK VALUE
At 31 March 2023 1,738,143 137,503 1,875,646
At 31 March 2022 1,738,143 135,908 1,874,051

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2022
and 31 March 2023 624,525
NET BOOK VALUE
At 31 March 2023 624,525
At 31 March 2022 624,525

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 173,488 186,761
Amounts owed by group undertakings 136,968 194,658
Other debtors 121,139 129,765
431,595 511,184

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 131,438 131,475
Hire purchase contracts 29,178 28,221
Trade creditors 12,982 47,269
Amounts owed to group undertakings 531,565 295,301
Taxation and social security 3,642 4,268
Other creditors 2,185 5,079
710,990 511,613

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 2,610,308 2,874,753
Hire purchase contracts 30,994 25,653
2,641,302 2,900,406

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,218,580 2,483,025

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 2,741,746 3,006,228
Hire purchase contracts 60,172 53,874
2,801,918 3,060,102

A debenture dated 1 February 2019 in favour of the bank creating fixed and floating charges over the whole assets of the company to secure repayment to the bank.

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end there were an overdrawn directors loan balance of £32,228 and £32,260. These were repaid by the directors within 9 months of the year end.