2022-04-012023-03-312023-03-31false13286246MILNER DENTAL CARE LTD2023-09-25iso4217:GBPxbrli:pure132862462022-04-01132862462023-03-31132862462022-04-012023-03-31132862462021-03-23132862462022-03-31132862462021-03-232022-03-3113286246bus:SmallEntities2022-04-012023-03-3113286246bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3113286246bus:FullAccounts2022-04-012023-03-3113286246bus:PrivateLimitedCompanyLtd2022-04-012023-03-3113286246core:WithinOneYear2023-03-3113286246core:AfterOneYear2023-03-3113286246core:WithinOneYear2022-03-3113286246core:AfterOneYear2022-03-3113286246core:ShareCapital2023-03-3113286246core:SharePremium2023-03-3113286246core:RevaluationReserve2023-03-3113286246core:OtherReservesSubtotal2023-03-3113286246core:RetainedEarningsAccumulatedLosses2023-03-3113286246core:ShareCapital2022-03-3113286246core:SharePremium2022-03-3113286246core:RevaluationReserve2022-03-3113286246core:OtherReservesSubtotal2022-03-3113286246core:RetainedEarningsAccumulatedLosses2022-03-3113286246core:LandBuildings2023-03-3113286246core:PlantMachinery2023-03-3113286246core:Vehicles2023-03-3113286246core:FurnitureFittings2023-03-3113286246core:OfficeEquipment2023-03-3113286246core:NetGoodwill2023-03-3113286246core:IntangibleAssetsOtherThanGoodwill2023-03-3113286246core:ListedExchangeTraded2023-03-3113286246core:UnlistedNon-exchangeTraded2023-03-3113286246core:LandBuildings2022-03-3113286246core:PlantMachinery2022-03-3113286246core:Vehicles2022-03-3113286246core:FurnitureFittings2022-03-3113286246core:OfficeEquipment2022-03-3113286246core:NetGoodwill2022-03-3113286246core:IntangibleAssetsOtherThanGoodwill2022-03-3113286246core:ListedExchangeTraded2022-03-3113286246core:UnlistedNon-exchangeTraded2022-03-3113286246core:LandBuildings2022-04-012023-03-3113286246core:PlantMachinery2022-04-012023-03-3113286246core:Vehicles2022-04-012023-03-3113286246core:FurnitureFittings2022-04-012023-03-3113286246core:OfficeEquipment2022-04-012023-03-3113286246core:NetGoodwill2022-04-012023-03-3113286246core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113286246core:ListedExchangeTraded2022-04-012023-03-3113286246core:UnlistedNon-exchangeTraded2022-04-012023-03-3113286246core:MoreThanFiveYears2022-04-012023-03-3113286246core:Non-currentFinancialInstruments2023-03-3113286246core:Non-currentFinancialInstruments2022-03-3113286246dpl:CostSales2022-04-012023-03-3113286246dpl:DistributionCosts2022-04-012023-03-3113286246core:LandBuildings2022-04-012023-03-3113286246core:PlantMachinery2022-04-012023-03-3113286246core:Vehicles2022-04-012023-03-3113286246core:FurnitureFittings2022-04-012023-03-3113286246core:OfficeEquipment2022-04-012023-03-3113286246dpl:AdministrativeExpenses2022-04-012023-03-3113286246core:NetGoodwill2022-04-012023-03-3113286246core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113286246dpl:GroupUndertakings2022-04-012023-03-3113286246dpl:ParticipatingInterests2022-04-012023-03-3113286246dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113286246core:ListedExchangeTraded2022-04-012023-03-3113286246dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113286246core:UnlistedNon-exchangeTraded2022-04-012023-03-3113286246dpl:CostSales2021-03-232022-03-3113286246dpl:DistributionCosts2021-03-232022-03-3113286246core:LandBuildings2021-03-232022-03-3113286246core:PlantMachinery2021-03-232022-03-3113286246core:Vehicles2021-03-232022-03-3113286246core:FurnitureFittings2021-03-232022-03-3113286246core:OfficeEquipment2021-03-232022-03-3113286246dpl:AdministrativeExpenses2021-03-232022-03-3113286246core:NetGoodwill2021-03-232022-03-3113286246core:IntangibleAssetsOtherThanGoodwill2021-03-232022-03-3113286246dpl:GroupUndertakings2021-03-232022-03-3113286246dpl:ParticipatingInterests2021-03-232022-03-3113286246dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-232022-03-3113286246core:ListedExchangeTraded2021-03-232022-03-3113286246dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-232022-03-3113286246core:UnlistedNon-exchangeTraded2021-03-232022-03-3113286246core:NetGoodwill2023-03-3113286246core:IntangibleAssetsOtherThanGoodwill2023-03-3113286246core:LandBuildings2023-03-3113286246core:PlantMachinery2023-03-3113286246core:Vehicles2023-03-3113286246core:FurnitureFittings2023-03-3113286246core:OfficeEquipment2023-03-3113286246core:AfterOneYear2023-03-3113286246core:WithinOneYear2023-03-3113286246core:ListedExchangeTraded2023-03-3113286246core:UnlistedNon-exchangeTraded2023-03-3113286246core:ShareCapital2023-03-3113286246core:SharePremium2023-03-3113286246core:RevaluationReserve2023-03-3113286246core:OtherReservesSubtotal2023-03-3113286246core:RetainedEarningsAccumulatedLosses2023-03-3113286246core:NetGoodwill2022-03-3113286246core:IntangibleAssetsOtherThanGoodwill2022-03-3113286246core:LandBuildings2022-03-3113286246core:PlantMachinery2022-03-3113286246core:Vehicles2022-03-3113286246core:FurnitureFittings2022-03-3113286246core:OfficeEquipment2022-03-3113286246core:AfterOneYear2022-03-3113286246core:WithinOneYear2022-03-3113286246core:ListedExchange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MILNER DENTAL CARE LTD

Registered Number
13286246
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

MILNER DENTAL CARE LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

MILNER, Natalie Lois, Dr

Registered Address

40 Chew Brook Drive
Greenfield
Oldham
OL3 7PD

Registered Number

13286246 (England and Wales)
MILNER DENTAL CARE LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets7447,100447,100
Tangible assets8219,060153,431
666,160600,531
Current assets
Stocks98,0007,000
Debtors1025,7117,463
Cash at bank and on hand101,15550,377
134,86664,840
Creditors amounts falling due within one year11(122,064)(23,805)
Net current assets (liabilities)12,80241,035
Total assets less current liabilities678,962641,566
Creditors amounts falling due after one year12(480,388)(600,624)
Provisions for liabilities13(6,157)-
Net assets192,41740,942
Capital and reserves
Called up share capital11
Profit and loss account192,41640,941
Shareholders' funds192,41740,942
The financial statements were approved and authorised for issue by the Director on 25 September 2023, and are signed on its behalf by:
MILNER, Natalie Lois, Dr
Director
Registered Company No. 13286246
MILNER DENTAL CARE LTD
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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity for the year was that of a dental practice.
4.Basis of measurement used in financial statements
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).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Going concern
In March 2020 the UK was impacted by the outbreak of Covid-19. The Government imposed significant restrictions at that time in an effort to manage the spread of the virus which resulted in the company having to review and change its working practices to ensure compliance with these restrictions. More latterly, the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year44
7.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 22447,100447,100
At 31 March 23447,100447,100
Net book value
At 31 March 23447,100447,100
At 31 March 22447,100447,100
8.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 22150,0002,944799153,743
Additions36,65330,3346,74473,731
At 31 March 23186,65333,2787,543227,474
Depreciation and impairment
At 01 April 22-24567312
Charge for year-6,6071,4958,102
At 31 March 23-6,8521,5628,414
Net book value
At 31 March 23186,65326,4265,981219,060
At 31 March 22150,0002,699732153,431
9.Stocks

2023

2022

££
Raw materials and consumables8,0007,000
Total8,0007,000
10.Debtors

2023

2022

££
Trade debtors / trade receivables2,833550
Amounts owed by group undertakings22,8786,913
Total25,7117,463
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,9796,716
Bank borrowings and overdrafts59,583-
Amounts owed to related parties26,4692,091
Taxation and social security28,03811,819
Other creditors255179
Accrued liabilities and deferred income5,7403,000
Total122,06423,805
12.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts480,388600,624
Total480,388600,624
13.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)6,157-
Total6,157-