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REGISTERED NUMBER: 09631014 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Calm & Gentle Dental Care,
Rustington Limited

Calm & Gentle Dental Care,
Rustington Limited (Registered number: 09631014)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Calm & Gentle Dental Care,
Rustington Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr P D Claassen





SECRETARY:





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 09631014 (England and Wales)





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

Calm & Gentle Dental Care,
Rustington Limited (Registered number: 09631014)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,978 25,949
Investments 5 320,000 320,000
348,978 345,949

CURRENT ASSETS
Stocks 15,000 9,000
Debtors 6 591,832 492,230
Cash at bank and in hand 17,678 33,052
624,510 534,282
CREDITORS
Amounts falling due within one year 7 255,899 214,708
NET CURRENT ASSETS 368,611 319,574
TOTAL ASSETS LESS CURRENT
LIABILITIES

717,589

665,523

CREDITORS
Amounts falling due after more than one
year

8

(344,525

)

(381,108

)

PROVISIONS FOR LIABILITIES (4,080 ) (4,736 )
NET ASSETS 368,984 279,679

CAPITAL AND RESERVES
Called up share capital 105,001 105,001
Capital redemption reserve 105,000 105,000
Retained earnings 158,983 69,678
SHAREHOLDERS' FUNDS 368,984 279,679

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.

Calm & Gentle Dental Care,
Rustington Limited (Registered number: 09631014)

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 21 July 2023 and were signed by:





Mr P D Claassen - Director


Calm & Gentle Dental Care,
Rustington Limited (Registered number: 09631014)

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

1. STATUTORY INFORMATION

Calm & Gentle Dental Care, Rustington 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.

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 - 33% on cost and 20% 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.

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.

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.

Calm & Gentle Dental Care,
Rustington Limited (Registered number: 09631014)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 50,621
Additions 10,981
Disposals (4,272 )
At 31 March 2023 57,330
DEPRECIATION
At 1 April 2022 24,672
Charge for year 7,952
Eliminated on disposal (4,272 )
At 31 March 2023 28,352
NET BOOK VALUE
At 31 March 2023 28,978
At 31 March 2022 25,949

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2022
and 31 March 2023 320,000
NET BOOK VALUE
At 31 March 2023 320,000
At 31 March 2022 320,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 3,924 7,879
Other debtors 587,908 484,351
591,832 492,230

Calm & Gentle Dental Care,
Rustington Limited (Registered number: 09631014)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 31,195 36,022
Hire purchase contracts 5,600 6,720
Trade creditors 73,634 45,735
Taxation and social security 21,763 1,596
Other creditors 123,707 124,635
255,899 214,708

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 344,525 375,508
Hire purchase contracts - 5,600
344,525 381,108

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 231,834 255,431

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Mr P D Claassen
Balance outstanding at start of year 189,821 113,442
Amounts advanced 52,974 86,871
Amounts repaid - (10,492 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 242,795 189,821

Of the above loans £102,950 has been declared and section 455 tax paid.

Interest was charged on the above loans at 2.5%.