2022-07-012023-06-302023-06-30false05982964THE LEEDS DENTAL TEAM 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THE LEEDS DENTAL TEAM LIMITED

Registered Number
05982964
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

THE LEEDS DENTAL TEAM LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

ANDERSON, Richard
BEMBRIDGE, Samantha
BOW, Steven
BOW, Sophia

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

05982964 (England and Wales)
THE LEEDS DENTAL TEAM LIMITED
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets5155,833155,833
Tangible assets6117,498125,471
273,331281,304
Current assets
Stocks814,73017,462
Debtors959,508135,403
Cash at bank and on hand1,17015,966
75,408168,831
Creditors amounts falling due within one year10(125,992)(140,849)
Net current assets (liabilities)(50,584)27,982
Total assets less current liabilities222,747309,286
Creditors amounts falling due after one year11(48,302)(157,209)
Net assets174,445152,077
Capital and reserves
Called up share capital100100
Profit and loss account174,345151,977
Shareholders' funds174,445152,077
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2023, and are signed on its behalf by:
BOW, Steven
Director
Registered Company No. 05982964
THE LEEDS DENTAL TEAM LIMITED
Notes to the Financial Statements
for the year ended 30 June 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.Accounting policies
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:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Intangible assets policy
Positive goodwill arising on acquisitions is capitalised and carried forward as an asset on the balance sheet. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life after taking account of any residual values). 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.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Leases policy
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
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
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, 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 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.
4.Employee information

20232022
Average number of employees during the year1011
5.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 22216,000216,000
At 30 June 23216,000216,000
Amortisation and impairment
At 01 July 2260,16760,167
At 30 June 2360,16760,167
Net book value
At 30 June 23155,833155,833
At 30 June 22155,833155,833
6.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 22100,11858,05922,96788,383269,527
Additions-13,4321,5945,38220,408
At 30 June 23100,11871,49124,56193,765289,935
Depreciation and impairment
At 01 July 2253,70646,03118,71225,607144,056
Charge for year3,5176,3641,46017,04028,381
At 30 June 2357,22352,39520,17242,647172,437
Net book value
At 30 June 2342,89519,0964,38951,118117,498
At 30 June 2246,41212,0284,25562,776125,471
7.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemptions provided in FRS 102 from reporting transactions between wholly owned members of the group.
8.Stocks

2023

2022

££
Raw materials and consumables14,73017,462
Total14,73017,462
9.Debtors

2023

2022

££
Trade debtors / trade receivables28,775113,897
Other debtors1,059-
Prepayments and accrued income29,67421,506
Total59,508135,403
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables55,45349,042
Bank borrowings and overdrafts36,342-
Amounts owed to related parties4,65174,667
Finance lease and HP contracts18,798-
Other creditors4,9082,689
Accrued liabilities and deferred income5,84014,451
Total125,992140,849
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts16,68589,368
Other creditors31,61767,841
Total48,302157,209
12.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts31,61767,841