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REGISTERED NUMBER: 08224638















Unaudited Financial Statements for the Year Ended 28 February 2023

for

The Dental Centre Cowplain Limited

The Dental Centre Cowplain Limited (Registered number: 08224638)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


The Dental Centre Cowplain Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: W Du Toit





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 08224638





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

The Dental Centre Cowplain Limited (Registered number: 08224638)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 321,551 352,922
Tangible assets 5 68,024 49,018
389,575 401,940

CURRENT ASSETS
Stocks 3,500 2,000
Debtors 6 152,100 66,430
Cash at bank and in hand 55,182 94,508
210,782 162,938
CREDITORS
Amounts falling due within one year 7 44,057 62,553
NET CURRENT ASSETS 166,725 100,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

556,300

502,325

PROVISIONS FOR LIABILITIES 5,290 2,210
NET ASSETS 551,010 500,115

CAPITAL AND RESERVES
Called up share capital 75 75
Retained earnings 550,935 500,040
SHAREHOLDERS' FUNDS 551,010 500,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Dental Centre Cowplain Limited (Registered number: 08224638)

Balance Sheet - continued
28 February 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 November 2023 and were signed by:





W Du Toit - Director


The Dental Centre Cowplain Limited (Registered number: 08224638)

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

1. STATUTORY INFORMATION

The Dental Centre Cowplain Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The Dental Centre Cowplain Limited (Registered number: 08224638)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2022
and 28 February 2023 627,417
AMORTISATION
At 1 March 2022 274,495
Charge for year 31,371
At 28 February 2023 305,866
NET BOOK VALUE
At 28 February 2023 321,551
At 28 February 2022 352,922

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022 79,566
Additions 28,242
At 28 February 2023 107,808
DEPRECIATION
At 1 March 2022 30,548
Charge for year 9,236
At 28 February 2023 39,784
NET BOOK VALUE
At 28 February 2023 68,024
At 28 February 2022 49,018

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 151,950 66,430
Other debtors 150 -
152,100 66,430

The Dental Centre Cowplain Limited (Registered number: 08224638)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 6,725 5,102
Taxation and social security 33,835 55,346
Other creditors 3,497 2,105
44,057 62,553

8. ULTIMATE CONTROLLING PARTY

On 2 March 2021, the company became a wholly-owned subsidiary of Mnandi Ltd through the acquisition of the entire issued share capital of the entity. It is therefore deemed that Mnandi Ltd is the ultimate controlling party of the company.