Caseware UK (AP4) 2022.0.179 2022.0.179 132021-04-01false15falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09925375 2021-04-01 2022-03-31 09925375 2022-03-31 09925375 2020-04-01 2021-03-31 09925375 2021-03-31 09925375 c:Director1 2021-04-01 2022-03-31 09925375 c:Director2 2021-04-01 2022-03-31 09925375 d:Buildings d:LongLeaseholdAssets 2021-04-01 2022-03-31 09925375 d:Buildings d:LongLeaseholdAssets 2022-03-31 09925375 d:Buildings d:LongLeaseholdAssets 2021-03-31 09925375 d:FurnitureFittings 2021-04-01 2022-03-31 09925375 d:FurnitureFittings 2022-03-31 09925375 d:FurnitureFittings 2021-03-31 09925375 d:FurnitureFittings d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 09925375 d:OfficeEquipment 2021-04-01 2022-03-31 09925375 d:OfficeEquipment 2022-03-31 09925375 d:OfficeEquipment 2021-03-31 09925375 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 09925375 d:ComputerEquipment 2021-04-01 2022-03-31 09925375 d:ComputerEquipment 2022-03-31 09925375 d:ComputerEquipment 2021-03-31 09925375 d:ComputerEquipment d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 09925375 d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 09925375 d:Goodwill 2022-03-31 09925375 d:Goodwill 2021-03-31 09925375 d:CurrentFinancialInstruments 2022-03-31 09925375 d:CurrentFinancialInstruments 2021-03-31 09925375 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 09925375 d:CurrentFinancialInstruments d:WithinOneYear 2021-03-31 09925375 d:ShareCapital 2022-03-31 09925375 d:ShareCapital 2021-03-31 09925375 d:RetainedEarningsAccumulatedLosses 2022-03-31 09925375 d:RetainedEarningsAccumulatedLosses 2021-03-31 09925375 c:FRS102 2021-04-01 2022-03-31 09925375 c:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 09925375 c:FullAccounts 2021-04-01 2022-03-31 09925375 c:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 iso4217:GBP xbrli:pure
Registered number: 09925375













Windmill (Heaton) Orthodontics Limited

Financial statements
Information for filing with the registrar

31 March 2022




 
Windmill (Heaton) Orthodontics Limited


Balance Sheet
At 31 March 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 5 
169,401
56,393

  
169,401
56,393

Current assets
  

Debtors: amounts falling due within one year
 6 
848,773
915,135

Bank and cash balances
  
303,137
308,992

  
1,151,910
1,224,127

Creditors: amounts falling due within one year
 7 
(777,027)
(864,004)

Net current assets
  
 
 
374,883
 
 
360,123

Total assets less current liabilities
  
544,284
416,516

Provisions for liabilities
  

Deferred tax
  
(32,282)
(8,613)

  
 
 
(32,282)
 
 
(8,613)

Net assets
  
512,002
407,903


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
512,000
407,901

Shareholders' funds
  
512,002
407,903


1

 
Windmill (Heaton) Orthodontics Limited

    
Balance Sheet (continued)
At 31 March 2022

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 October 2023.




Mark Seekings
Ian Alistair Gordon
Director
Director

Registered number: 09925375
The notes on pages 3 to 8 form part of these financial statements. 

2

 
Windmill (Heaton) Orthodontics Limited
 
 

Notes to the financial statements
Period ended 31 March 2022

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Third Floor Citygate, St. James Boulevard, Newcastle Upon Tyne, NE1 4JE, Tyne and Wear.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents orthodontic fee income receivable during the period.

 
2.3

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3

 
Windmill (Heaton) Orthodontics Limited
 

 
Notes to the financial statements
Period ended 31 March 2022

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

4

 
Windmill (Heaton) Orthodontics Limited
 

 
Notes to the financial statements
Period ended 31 March 2022

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance
Office equipment
-
25%
reducing balance
Computer equipment
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Provisions for liabilities

Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the balance sheet.

 
2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

5

 
Windmill (Heaton) Orthodontics Limited
 
 

Notes to the financial statements
Period ended 31 March 2022

3.


Employees

The average monthly number of employees, including directors, during the year was 15 (2021 - 13).


4.


Intangible assets




Goodwill

£



Cost


At 1 April 2021
196,482



At 31 March 2022

196,482



Amortisation


At 1 April 2021
196,482



At 31 March 2022

196,482



Net book value



At 31 March 2022
-



At 31 March 2021
-



6

 
Windmill (Heaton) Orthodontics Limited
 
 

Notes to the financial statements
Period ended 31 March 2022

5.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2021
-
13,201
139,402
-
152,603


Additions
108,287
-
-
18,955
127,242



At 31 March 2022

108,287
13,201
139,402
18,955
279,845



Depreciation


At 1 April 2021
-
9,546
86,663
-
96,209


Charge for the year on owned assets
-
914
13,185
136
14,235



At 31 March 2022

-
10,460
99,848
136
110,444



Net book value



At 31 March 2022
108,287
2,741
39,554
18,819
169,401



At 31 March 2021
-
3,655
52,738
-
56,393


6.


Debtors

2022
2021
£
£


Trade debtors
83,396
73,935

Amounts owed by group undertakings
110,462
156,029

Other debtors
654,915
685,171

848,773
915,135


7

 
Windmill (Heaton) Orthodontics Limited
 
 

Notes to the financial statements
Period ended 31 March 2022

7.


Creditors: amounts falling due within one year

2022
2021
£
£

Trade creditors
1,462
35,468

Corporation tax
41,349
83,000

Other taxation and social security
8,214
5,921

Obligations under finance lease and hire purchase contracts
7,609
16,024

Other creditors
8,740
26,047

Accruals and deferred income
709,653
697,544

777,027
864,004


 
8