Caseware UK (AP4) 2022.0.179 2022.0.179 trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.82022-05-01falsedental practice activities11false 07202662 2022-05-01 2023-04-30 07202662 2023-04-30 07202662 2021-05-01 2022-04-30 07202662 2022-04-30 07202662 c:Director1 2022-05-01 2023-04-30 07202662 d:PlantMachinery 2022-05-01 2023-04-30 07202662 d:PlantMachinery 2023-04-30 07202662 d:PlantMachinery 2022-04-30 07202662 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 07202662 d:FurnitureFittings 2022-05-01 2023-04-30 07202662 d:FurnitureFittings 2023-04-30 07202662 d:FurnitureFittings 2022-04-30 07202662 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 07202662 d:ComputerEquipment 2022-05-01 2023-04-30 07202662 d:ComputerEquipment 2023-04-30 07202662 d:ComputerEquipment 2022-04-30 07202662 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 07202662 d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 07202662 d:Goodwill 2022-05-01 2023-04-30 07202662 d:Goodwill 2023-04-30 07202662 d:Goodwill 2022-04-30 07202662 d:CurrentFinancialInstruments 2023-04-30 07202662 d:CurrentFinancialInstruments 2022-04-30 07202662 d:Non-currentFinancialInstruments 2023-04-30 07202662 d:Non-currentFinancialInstruments 2022-04-30 07202662 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 07202662 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 07202662 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 07202662 d:Non-currentFinancialInstruments d:AfterOneYear 2022-04-30 07202662 d:ShareCapital 2023-04-30 07202662 d:ShareCapital 2022-04-30 07202662 d:RetainedEarningsAccumulatedLosses 2023-04-30 07202662 d:RetainedEarningsAccumulatedLosses 2022-04-30 07202662 c:FRS102 2022-05-01 2023-04-30 07202662 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 07202662 c:FullAccounts 2022-05-01 2023-04-30 07202662 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 07202662 2 2022-05-01 2023-04-30 07202662 d:Goodwill d:OwnedIntangibleAssets 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure
Registered number: 07202662













Henleaze Dental Practice Limited

Financial statements
Information for filing with the registrar

30 April 2023




 
Henleaze Dental Practice Limited


Statement of financial position
At 30 April 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
126,250
176,750

Tangible assets
 5 
58,265
63,760

  
184,515
240,510

Current assets
  

Stocks
  
4,400
4,000

Debtors: amounts falling due within one year
 6 
124,954
93,697

Bank and cash balances
  
105,683
105,116

  
235,037
202,813

Creditors: amounts falling due within one year
 7 
(102,074)
(83,276)

Net current assets
  
 
 
132,963
 
 
119,537

Total assets less current liabilities
  
317,478
360,047

Creditors: amounts falling due after more than one year
 8 
(92,326)
(133,526)

Provisions for liabilities
  

Deferred tax
  
(13,108)
(14,855)

  
 
 
(13,108)
 
 
(14,855)

Net assets
  
212,044
211,666


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
211,044
210,666

  
212,044
211,666


1

 
Henleaze Dental Practice Limited

    
Statement of financial position (continued)
At 30 April 2023

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 1 November 2023.




Mark William Haseltine
Director

Registered number: 07202662
The notes on pages 3 to 7 form part of these financial statements. 

2

 
Henleaze Dental Practice Limited
 
 

Notes to the financial statements
Year ended 30 April 2023

1.


General information

The company is a private company limited by shares, registered in England and Wales. The address of
the registered office is 130 Henleaze Road, Henleaze, Bristol BS9 4LB.

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 NHS contract income, private fees and
capitation schemes income receivable during the period.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life.

Other 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.

3

 
Henleaze Dental Practice Limited
 

 
Notes to the financial statements
Year ended 30 April 2023

2.Accounting policies (continued)

 
2.7

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.

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:

Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
25%
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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 11 (2022 - 8).

4

 
Henleaze Dental Practice Limited
 
 

Notes to the financial statements
Year ended 30 April 2023

4.


Intangible assets




Goodwill

£



Cost


At 1 May 2022
505,000



At 30 April 2023

505,000



Amortisation


At 1 May 2022
328,250


Charge for the year on owned assets
50,500



At 30 April 2023

378,750



Net book value



At 30 April 2023
126,250



At 30 April 2022
176,750



5

 
Henleaze Dental Practice Limited
 
 

Notes to the financial statements
Year ended 30 April 2023

5.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2022
117,458
12,690
26,606
156,754


Additions
6,828
1,272
2,773
10,873



At 30 April 2023

124,286
13,962
29,379
167,627



Depreciation


At 1 May 2022
63,715
11,468
17,811
92,994


Charge for the year on owned assets
13,683
315
2,370
16,368



At 30 April 2023

77,398
11,783
20,181
109,362



Net book value



At 30 April 2023
46,888
2,179
9,198
58,265



At 30 April 2022
53,743
1,222
8,795
63,760


6.


Debtors

2023
2022
£
£


Trade debtors
4,828
2,339

Other debtors
114,746
86,568

Prepayments and accrued income
5,380
4,790

124,954
93,697


6

 
Henleaze Dental Practice Limited
 
 

Notes to the financial statements
Year ended 30 April 2023

7.


Creditors: amounts falling due within one year

2023
2022
£
£

Credit card
3,531
1,849

Bank loans
10,383
7,172

Other loans
11,841
9,642

Trade creditors
23,031
21,265

Corporation tax
34,091
24,155

Other taxation and social security
1,231
1,122

Obligations under finance lease and hire purchase contracts
13,566
13,566

Other creditors
440
347

Accruals and deferred income
3,960
4,158

102,074
83,276



8.


Creditors: amounts falling due after more than one year

2023
2022
£
£

Bank loans
22,063
35,657

Other loans
64,450
78,491

Net obligations under finance leases and hire purchase contracts
5,813
19,378

92,326
133,526


 
7