The Dental Care Centre (Burnley) Ltd 12455086 false 2022-03-01 2023-02-28 2023-02-28 The principal activity of the company is a dental practice. Digita Accounts Production Advanced 6.30.9574.0 true 12455086 2022-03-01 2023-02-28 12455086 2023-02-28 12455086 core:RetainedEarningsAccumulatedLosses 2023-02-28 12455086 core:ShareCapital 2023-02-28 12455086 core:CurrentFinancialInstruments 2023-02-28 12455086 core:CurrentFinancialInstruments core:WithinOneYear 2023-02-28 12455086 bus:SmallEntities 2022-03-01 2023-02-28 12455086 bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 12455086 bus:FullAccounts 2022-03-01 2023-02-28 12455086 bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 12455086 bus:RegisteredOffice 2022-03-01 2023-02-28 12455086 bus:Director3 2022-03-01 2023-02-28 12455086 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 12455086 countries:EnglandWales 2022-03-01 2023-02-28 12455086 2021-03-01 2022-02-28 12455086 2022-02-28 12455086 core:RetainedEarningsAccumulatedLosses 2022-02-28 12455086 core:ShareCapital 2022-02-28 12455086 core:CurrentFinancialInstruments 2022-02-28 12455086 core:CurrentFinancialInstruments core:WithinOneYear 2022-02-28 iso4217:GBP xbrli:pure

Registration number: 12455086

The Dental Care Centre (Burnley) Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 28 February 2023

 

The Dental Care Centre (Burnley) Ltd

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

The Dental Care Centre (Burnley) Ltd

(Registration number: 12455086)
Balance Sheet as at 28 February 2023

Note

2023
£

2022
£

Current assets

 

Debtors

4

75

2,893

Cash at bank and in hand

 

1,311

5,423

 

1,386

8,316

Creditors: Amounts falling due within one year

5

(4,315)

(11,450)

Net liabilities

 

(2,929)

(3,134)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(3,029)

(3,234)

Shareholders' deficit

 

(2,929)

(3,134)

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 23 November 2023 and signed on its behalf by:
 

.........................................
N Richardson
Director

 

The Dental Care Centre (Burnley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
105 Albert Road
Colne
Lancashire
BB8 0BS
England

These financial statements were authorised for issue by the Board on 23 November 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

The Dental Care Centre (Burnley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2022 - 3).

4

Debtors

2023
£

2022
£

Other debtors

-

2,893

Prepayments

75

-

75

2,893

 

The Dental Care Centre (Burnley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

433

701

Accruals and deferred income

2,463

1,551

Other creditors

1,419

9,198

4,315

11,450