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Registered number: 06210530
The British Academy Of Cosmetic Dentistry
Financial Statements
For The Year Ended 28 February 2023
Samera Ltd
Chartered Accountants
136 High Street
Esher
Surrey
KT10 9QJ
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of The British Academy Of Cosmetic Dentistry for the year ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The British Academy Of Cosmetic Dentistry for the year ended 28 February 2023 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of The British Academy Of Cosmetic Dentistry , as a body, in accordance with the terms of our engagement letter dated 01st March 2022. Our work has been undertaken solely to prepare for your approval the accounts of The British Academy Of Cosmetic Dentistry and state those matters that we have agreed to state to the directors of The British Academy Of Cosmetic Dentistry , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The British Academy Of Cosmetic Dentistry and its directors, as a body, for our work or for this report.
It is your duty to ensure that The British Academy Of Cosmetic Dentistry has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The British Academy Of Cosmetic Dentistry . You consider that The British Academy Of Cosmetic Dentistry is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of The British Academy Of Cosmetic Dentistry . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Samera Ltd
15 November 2023
Samera Ltd
Chartered Accountants
136 High Street
Esher
Surrey
KT10 9QJ
Page 1
Page 2
Balance Sheet
Registered number: 06210530
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 33,035 30,699
Tangible Assets 4 6,916 1,375
39,951 32,074
CURRENT ASSETS
Debtors 5 90,528 57,961
Cash at bank and in hand 547,443 520,114
637,971 578,075
Creditors: Amounts Falling Due Within One Year 6 (144,933 ) (21,302 )
NET CURRENT ASSETS (LIABILITIES) 493,038 556,773
TOTAL ASSETS LESS CURRENT LIABILITIES 532,989 588,847
NET ASSETS 532,989 588,847
Income and Expenditure Account 532,989 588,847
MEMBERS' FUNDS 532,989 588,847
Page 2
Page 3
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Dr Simon John Chard
Director
15 November 2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents & licence costs and website development costs. It is amortised to income and expenditure account over its estimated economic life of 10 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Straight Line Method
Computer Equipment 25% Straight Line Method
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
1.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
3. Intangible Assets
Patents & Licences Website Development Total
£ £ £
Cost
As at 1 March 2022 25,764 81,812 107,576
Additions - 13,247 13,247
As at 28 February 2023 25,764 95,059 120,823
Amortisation
As at 1 March 2022 18,973 57,904 76,877
Provided during the period 2,576 8,335 10,911
As at 28 February 2023 21,549 66,239 87,788
Net Book Value
As at 28 February 2023 4,215 28,820 33,035
As at 1 March 2022 6,791 23,908 30,699
Page 4
Page 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2022 14,355 35,848 50,203
Additions - 7,541 7,541
As at 28 February 2023 14,355 43,389 57,744
Depreciation
As at 1 March 2022 14,355 34,473 48,828
Provided during the period - 2,000 2,000
As at 28 February 2023 14,355 36,473 50,828
Net Book Value
As at 28 February 2023 - 6,916 6,916
As at 1 March 2022 - 1,375 1,375
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 13,558 31,354
Prepayments and accrued income 64,123 2,683
VAT 8,855 23,924
Other taxes and social security 3,992 -
90,528 57,961
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 119,239 17,287
Other taxes and social security - 1,281
Net wages 3,390 2,131
Other creditors 3,624 101
Pension Control Account 621 502
Accruals and deferred income 1,883 -
Directors' loan accounts 16,176 -
144,933 21,302
Page 5