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REGISTERED NUMBER: SC471801 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Cosmetic Denture Clinic Ltd

Cosmetic Denture Clinic Ltd (Registered number: SC471801)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Cosmetic Denture Clinic Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Ms E M K Campbell
A Mitchell





REGISTERED OFFICE: 73 Mill Street
Rutherglen
Glasgow
G73 2LD





REGISTERED NUMBER: SC471801 (Scotland)





ACCOUNTANTS: McDougall Johnstone
280a St Vincent Street
Glasgow
G2 5RL

Cosmetic Denture Clinic Ltd (Registered number: SC471801)

Abridged Balance Sheet
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 73,915 70,832
73,915 70,832

CURRENT ASSETS
Stocks 6,400 6,400
Debtors 550 2,593
Cash at bank 182,326 109,254
189,276 118,247
CREDITORS
Amounts falling due within one year (48,841 ) (47,692 )
NET CURRENT ASSETS 140,435 70,555
TOTAL ASSETS LESS CURRENT
LIABILITIES

214,350

141,387

CREDITORS
Amounts falling due after more than one year (17,001 ) (25,002 )

PROVISIONS FOR LIABILITIES (4,425 ) (2,263 )
NET ASSETS 192,924 114,122

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 192,824 114,022
192,924 114,122

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Cosmetic Denture Clinic Ltd (Registered number: SC471801)

Abridged Balance Sheet - continued
31 March 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2023 and were signed on its behalf by:





A Mitchell - Director


Cosmetic Denture Clinic Ltd (Registered number: SC471801)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Cosmetic Denture Clinic Ltd is a private company, limited by shares , registered in Scotland. 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 has been fully amortised prior to this period.

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.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Cosmetic Denture Clinic Ltd (Registered number: SC471801)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022
and 31 March 2023 67,332
AMORTISATION
At 1 April 2022
and 31 March 2023 67,332
NET BOOK VALUE

At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 109,383
Additions 6,946
At 31 March 2023 116,329
DEPRECIATION
At 1 April 2022 38,551
Charge for year 3,863
At 31 March 2023 42,414
NET BOOK VALUE
At 31 March 2023 73,915
At 31 March 2022 70,832

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end, the directors were owed £356 by Cosmetic Denture Clinic Ltd (2022: £860). This amount is shown in other Creditors.

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Mitchell and E Campbell.