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REGISTERED NUMBER: 06593677 (England and Wales)















Unaudited Financial Statements

for the Period 1 June 2022 to 31 March 2023

for

AP Dental Limited

AP Dental Limited (Registered number: 06593677)






Contents of the Financial Statements
for the Period 1 June 2022 to 31 March 2023




Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


AP Dental Limited

Company Information
for the Period 1 June 2022 to 31 March 2023







DIRECTORS: Mr O Paparizos
Mrs G Kaso





SECRETARY: Mrs G Kaso





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





REGISTERED NUMBER: 06593677 (England and Wales)





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

AP Dental Limited (Registered number: 06593677)

Statement of Financial Position
31 March 2023

31.3.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,610 72,969

CURRENT ASSETS
Debtors 5 299,435 243,837
Cash at bank 191,308 111,332
490,743 355,169
CREDITORS
Amounts falling due within one year 6 60,869 32,751
NET CURRENT ASSETS 429,874 322,418
TOTAL ASSETS LESS CURRENT
LIABILITIES

488,484

395,387

CREDITORS
Amounts falling due after more than one
year

7

(49,139

)

(51,347

)

PROVISIONS FOR LIABILITIES (11,125 ) (13,825 )
NET ASSETS 428,220 330,215

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 428,218 330,213
SHAREHOLDERS' FUNDS 428,220 330,215

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

AP Dental Limited (Registered number: 06593677)

Statement of Financial Position - 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.

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 November 2023 and were signed on its behalf by:





Mr O Paparizos - Director


AP Dental Limited (Registered number: 06593677)

Notes to the Financial Statements
for the Period 1 June 2022 to 31 March 2023

1. STATUTORY INFORMATION

AP Dental Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 20% on reducing balance

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was 2 (2022 - 2 ) .

AP Dental Limited (Registered number: 06593677)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 99,932
Additions 2,837
At 31 March 2023 102,769
DEPRECIATION
At 1 June 2022 26,963
Charge for period 17,196
At 31 March 2023 44,159
NET BOOK VALUE
At 31 March 2023 58,610
At 31 May 2022 72,969

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.5.22
£    £   
Trade debtors 24,018 9,038
Other debtors 275,417 234,799
299,435 243,837

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.5.22
£    £   
Hire purchase contracts - 769
Trade creditors 3 3
Taxation and social security 59,744 31,024
Other creditors 1,122 955
60,869 32,751

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.5.22
£    £   
Hire purchase contracts 49,139 51,347

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.5.22
value: £    £   
2 Ordinary £1 2 2

AP Dental Limited (Registered number: 06593677)

Notes to the Financial Statements - continued
for the Period 1 June 2022 to 31 March 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Directors loans brought forward were £186,030 and section 455 tax has been paid thereon. Further loans of £23,488 were taken during the year. The loans were unsecured and interest charged at 2.5% per annum pro rata