2022-04-012023-03-312023-03-31false02113867BRECKNOCK DENTAL SURGERY 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BRECKNOCK DENTAL SURGERY LIMITED

Registered Number
02113867
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

BRECKNOCK DENTAL SURGERY LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

MAROO, Neil Paresh
PARESH SHAH, Nilla
SHAH, Paresh

Registered Address

8b Accommodation Road
London
NW11 8ED

Registered Number

02113867 (England and Wales)
BRECKNOCK DENTAL SURGERY LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7609,848389,889
609,848389,889
Current assets
Debtors9931,18664,790
Current asset investments71,495353,895
Cash at bank and on hand31,87373,045
1,034,554491,730
Creditors amounts falling due within one year10(693,646)(450,109)
Net current assets (liabilities)340,90841,621
Total assets less current liabilities950,756431,510
Net assets950,756431,510
Capital and reserves
Called up share capital100100
Profit and loss account950,656431,410
Shareholders' funds950,756431,510
The financial statements were approved and authorised for issue by the Board of Directors on 16 November 2023, and are signed on its behalf by:
SHAH, Paresh
Director
Registered Company No. 02113867
BRECKNOCK DENTAL SURGERY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company during the year consinued to be that of dental practice activities.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Intangible assets policy
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Investments policy
Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year2322
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 22966,667966,667
At 31 March 23966,667966,667
Amortisation and impairment
At 01 April 22966,667966,667
At 31 March 23966,667966,667
Net book value
At 31 March 23--
At 31 March 22--
7.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 April 2278,007363,146177,525377,402996,080
Additions-24,672245,32299,540369,534
At 31 March 2378,007387,818422,847476,9421,365,614
Depreciation and impairment
At 01 April 22-202,80777,667325,717606,191
Charge for year-149,575--149,575
At 31 March 23-352,38277,667325,717755,766
Net book value
At 31 March 2378,00735,436345,180151,225609,848
At 31 March 2278,007160,33999,85851,685389,889
8.Description of nature of transactions and balances with related parties
During the year, the company paid dividends of £nil (2022: £1,900,000) to the parent company, BDS Maroo Ltd. The company is 100% owned by BDS Maroo Ltd.
9.Debtors

2023

2022

££
Trade debtors / trade receivables347,68858,432
Other debtors583,4986,358
Total931,18664,790
10.Creditors within one year

2023

2022

££
Taxation and social security13,049260,762
Finance lease and HP contracts195,678-
Other creditors464,918174,947
Accrued liabilities and deferred income20,00114,400
Total693,646450,109