2022-03-012023-02-282023-02-28false10113933CARR DENTAL CARE LIMITED2023-11-21iso4217:GBPxbrli:pure101139332022-03-01101139332023-02-28101139332022-03-012023-02-28101139332021-03-01101139332022-02-28101139332021-03-012022-02-2810113933bus:SmallEntities2022-03-012023-02-2810113933bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2810113933bus:FullAccounts2022-03-012023-02-2810113933bus:PrivateLimitedCompanyLtd2022-03-012023-02-2810113933core:WithinOneYear2023-02-2810113933core:AfterOneYear2023-02-2810113933core:WithinOneYear2022-02-2810113933core:AfterOneYear2022-02-2810113933core:ShareCapital2023-02-2810113933core:SharePremium2023-02-2810113933core:RevaluationReserve2023-02-2810113933core:OtherReservesSubtotal2023-02-2810113933core:RetainedEarningsAccumulatedLosses2023-02-2810113933core:ShareCapital2022-02-2810113933core:SharePremium2022-02-2810113933core:RevaluationReserve2022-02-2810113933core:OtherReservesSubtotal2022-02-2810113933core:RetainedEarningsAccumulatedLosses2022-02-2810113933core:LandBuildings2023-02-2810113933core:PlantMachinery2023-02-2810113933core:Vehicles2023-02-2810113933core:FurnitureFittings2023-02-2810113933core:OfficeEquipment2023-02-2810113933core:NetGoodwill2023-02-2810113933core:IntangibleAssetsOtherThanGoodwill2023-02-2810113933core:ListedExchangeTraded2023-02-2810113933core:UnlistedNon-exchangeTraded2023-02-2810113933core:LandBuildings2022-02-2810113933core:PlantMachinery2022-02-2810113933core:Vehicles2022-02-2810113933core:FurnitureFittings2022-02-2810113933core:OfficeEquipment2022-02-2810113933core:NetGoodwill2022-02-2810113933core:IntangibleAssetsOtherThanGoodwill2022-02-2810113933core:ListedExchangeTraded2022-02-2810113933core:UnlistedNon-exchangeTraded2022-02-2810113933core:LandBuildings2022-03-012023-02-2810113933core:PlantMachinery2022-03-012023-02-2810113933core:Vehicles2022-03-012023-02-2810113933core:FurnitureFittings2022-03-012023-02-2810113933core:OfficeEquipment2022-03-012023-02-2810113933core:NetGoodwill2022-03-012023-02-2810113933core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810113933core:ListedExchangeTraded2022-03-012023-02-2810113933core:UnlistedNon-exchangeTraded2022-03-012023-02-2810113933core:MoreThanFiveYears2022-03-012023-02-2810113933core:Non-currentFinancialInstruments2023-02-2810113933core:Non-currentFinancialInstruments2022-02-2810113933dpl:CostSales2022-03-012023-02-2810113933dpl:DistributionCosts2022-03-012023-02-2810113933core:LandBuildings2022-03-012023-02-2810113933core:PlantMachinery2022-03-012023-02-2810113933core:Vehicles2022-03-012023-02-2810113933core:FurnitureFittings2022-03-012023-02-2810113933core:OfficeEquipment2022-03-012023-02-2810113933dpl:AdministrativeExpenses2022-03-012023-02-2810113933core:NetGoodwill2022-03-012023-02-2810113933core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810113933dpl:GroupUndertakings2022-03-012023-02-2810113933dpl:ParticipatingInterests2022-03-012023-02-2810113933dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2810113933core:ListedExchangeTraded2022-03-012023-02-2810113933dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2810113933core:UnlistedNon-exchangeTraded2022-03-012023-02-2810113933dpl:CostSales2021-03-012022-02-2810113933dpl:DistributionCosts2021-03-012022-02-2810113933core:LandBuildings2021-03-012022-02-2810113933core:PlantMachinery2021-03-012022-02-2810113933core:Vehicles2021-03-012022-02-2810113933core:FurnitureFittings2021-03-012022-02-2810113933core:OfficeEquipment2021-03-012022-02-2810113933dpl:AdministrativeExpenses2021-03-012022-02-2810113933core:NetGoodwill2021-03-012022-02-2810113933core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2810113933dpl:GroupUndertakings2021-03-012022-02-2810113933dpl:ParticipatingInterests2021-03-012022-02-2810113933dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2810113933core:ListedExchangeTraded2021-03-012022-02-2810113933dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2810113933core:UnlistedNon-exchangeTraded2021-03-012022-02-2810113933core:NetGoodwill2023-02-2810113933core:IntangibleAssetsOtherThanGoodwill2023-02-2810113933core:LandBuildings2023-02-2810113933core:PlantMachinery2023-02-2810113933core:Vehicles2023-02-2810113933core:FurnitureFittings2023-02-2810113933core:OfficeEquipment2023-02-2810113933core:AfterOneYear2023-02-2810113933core:WithinOneYear2023-02-2810113933core:ListedExchangeTraded2023-02-2810113933core:UnlistedNon-exchangeTraded2023-02-2810113933core:ShareCapital2023-02-2810113933core:SharePremium2023-02-2810113933core:RevaluationReserve2023-02-2810113933core:OtherReservesSubtotal2023-02-2810113933core:RetainedEarningsAccumulatedLosses2023-02-2810113933core:NetGoodwill2022-02-2810113933core:IntangibleAssetsOtherThanGoodwill2022-02-2810113933core:LandBuildings2022-02-2810113933core:PlantMachinery2022-02-2810113933core:Vehicles2022-02-2810113933core:FurnitureFittings2022-02-2810113933core:OfficeEquipment2022-02-2810113933core:AfterOneYear2022-02-2810113933core:WithinOneYear2022-02-2810113933core:ListedExchangeTraded2022-02-2810113933core:UnlistedNon-exchangeTraded2022-02-2810113933core:ShareCapital2022-02-2810113933core:SharePremium2022-02-2810113933core:RevaluationReserve2022-02-2810113933core:OtherReservesSubtotal2022-02-2810113933core:RetainedEarningsAccumulatedLosses2022-02-2810113933core:NetGoodwill2021-03-0110113933core:IntangibleAssetsOtherThanGoodwill2021-03-0110113933core:LandBuildings2021-03-0110113933core:PlantMachinery2021-03-0110113933core:Vehicles2021-03-0110113933core:FurnitureFittings2021-03-0110113933core:OfficeEquipment2021-03-0110113933core:AfterOneYear2021-03-0110113933core:WithinOneYear2021-03-0110113933core:ListedExchangeTraded2021-03-0110113933core:UnlistedNon-exchangeTraded2021-03-0110113933core:ShareCapital2021-03-0110113933core:SharePremium2021-03-0110113933core:RevaluationReserve2021-03-0110113933core:OtherReservesSubtotal2021-03-0110113933core:RetainedEarningsAccumulatedLosses2021-03-0110113933core:AfterOneYear2022-03-012023-02-2810113933core:WithinOneYear2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:CostValuation2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-012023-02-2810113933core:Non-currentFinancialInstrumentscore:CostValuation2023-02-2810113933core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-2810113933core:Non-currentFinancialInstrumentscore:CostValuation2022-02-2810113933core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-2810113933core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-2810113933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-2810113933core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-2810113933core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-2810113933core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-2810113933core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-2810113933core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-2810113933bus:Director12022-03-012023-02-28

CARR DENTAL CARE LIMITED

Registered Number
10113933
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

CARR DENTAL CARE LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

CARR, Thomas Stephen

Registered Address

The Minster Dental Centre
Lower Kirklington Road
Southwell
NG25 0DN

Registered Number

10113933 (England and Wales)
CARR DENTAL CARE LIMITED
Statement of Financial Position
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets7400,857400,857
Tangible assets8106,42956,660
507,286457,517
Current assets
Debtors1028,91076,954
Cash at bank and on hand583,730379,386
612,640456,340
Creditors amounts falling due within one year11(98,338)(100,329)
Net current assets (liabilities)514,302356,011
Total assets less current liabilities1,021,588813,528
Provisions for liabilities12(21,285)(11,332)
Net assets1,000,303802,196
Capital and reserves
Called up share capital115115
Profit and loss account1,000,188802,081
Shareholders' funds1,000,303802,196
The financial statements were approved and authorised for issue by the Director on 21 November 2023, and are signed on its behalf by:
CARR, Thomas Stephen
Director
Registered Company No. 10113933
CARR DENTAL CARE LIMITED
Notes to the Financial Statements
for the year ended 28 February 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.Principal activities
The principal activity of the company during the year was dentistry.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.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:
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. 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.
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.
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.
6.Employee information

20232022
Average number of employees during the year11
7.Intangible assets

Other

Total

££
Cost or valuation
At 01 March 22400,857400,857
At 28 February 23400,857400,857
Net book value
At 28 February 23400,857400,857
At 28 February 22400,857400,857
8.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 March 22174,986-784175,770
Additions39,80625,94565966,410
At 28 February 23214,79225,9451,443242,180
Depreciation and impairment
At 01 March 22118,696-414119,110
Charge for year11,2465,18920616,641
At 28 February 23129,9425,189620135,751
Net book value
At 28 February 2384,85020,756823106,429
At 28 February 2256,290-37056,660
9.Description of nature of transactions and balances with related parties
During the year, the company operated a directors loan account with the directors. This loan was repayable on demand. At the year end date, the company owed the directors £15,052.37 (2022: £10,633).
10.Debtors

2023

2022

££
Trade debtors / trade receivables21,00137,166
Amounts owed by group undertakings1,56139,788
Other debtors6,348-
Total28,91076,954
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables4,40120,797
Bank borrowings and overdrafts15,05210,633
Taxation and social security50,46861,640
Other creditors20,000-
Accrued liabilities and deferred income8,4177,259
Total98,338100,329
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)21,28511,332
Total21,28511,332