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Company Registration No. 06480880 (England and Wales)
Dentopt Limited Unaudited accounts for the year ended 31 January 2023
Dentopt Limited Unaudited accounts Contents
Page
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Dentopt Limited Company Information for the year ended 31 January 2023
Director
Dr Farzana Shakoor
Secretary
Mrs Tahira Shakoor
Company Number
06480880 (England and Wales)
Registered Office
21 Delves Wood Road Huddersfield West Yorkshire HD4 7AS
Accountants
Sigma Chartered Accountants J O Hunter House 409 Bradford Road Huddersfield West Yorkshire HD2 2RB
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Dentopt Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
210,000 
231,000 
Tangible assets
26,371 
22,786 
236,371 
253,786 
Current assets
Inventories
5,000 
5,000 
Debtors
348,798 
386,415 
Cash at bank and in hand
18,212 
32,438 
372,010 
423,853 
Creditors: amounts falling due within one year
(38,135)
(59,379)
Net current assets
333,875 
364,474 
Total assets less current liabilities
570,246 
618,260 
Creditors: amounts falling due after more than one year
(52,293)
(72,138)
Provisions for liabilities
Deferred tax
(3,366)
(4,329)
Net assets
514,587 
541,793 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
514,586 
541,792 
Shareholders' funds
514,587 
541,793 
For the year ending 31 January 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2023 and were signed on its behalf by
Dr Farzana Shakoor Director Company Registration No. 06480880
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Dentopt Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Dentopt Limited is a private company, limited by shares, registered in England and Wales, registration number 06480880. The registered office is 21 Delves Wood Road, Huddersfield, West Yorkshire, HD4 7AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty years.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Dentopt Limited Notes to the Accounts for the year ended 31 January 2023
4
Intangible fixed assets
Total 
£ 
Cost
At 1 February 2022
420,000 
At 31 January 2023
420,000 
Amortisation
At 1 February 2022
189,000 
Charge for the year
21,000 
At 31 January 2023
210,000 
Net book value
At 31 January 2023
210,000 
At 31 January 2022
231,000 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2022
155,518 
Additions
28,485 
At 31 January 2023
184,003 
Depreciation
At 1 February 2022
132,732 
Charge for the year
24,900 
At 31 January 2023
157,632 
Net book value
At 31 January 2023
26,371 
At 31 January 2022
22,786 
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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