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REGISTERED NUMBER: 06384151 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 31 OCTOBER 2023

FOR

FOCUS DENTAL CLINIC LIMITED

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FOCUS DENTAL CLINIC LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 31 OCTOBER 2023







DIRECTORS: Dr H S Chahal
Dr. A J Van Leeuwen





REGISTERED OFFICE: Clarence Street Chambers
32 Clarence Street
Southend-on-Sea
Essex
SS1 1BD





BUSINESS ADDRESS: 63 Chalkwell Avenue
Westcliff-on-Sea
Essex
SS0 8NL





REGISTERED NUMBER: 06384151 (England and Wales)





ACCOUNTANTS: A.R. Lee & Co.
Chartered Certified Accountants
Clarence Street Chambers
32 Clarence Street
Southend-on-Sea
Essex
SS1 1BD

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

BALANCE SHEET
31 OCTOBER 2023

31.10.23 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 28,750
Tangible assets 5 - 42,617
- 71,367

CURRENT ASSETS
Stocks - 2,218
Debtors 6 652,142 632,600
Cash at bank and in hand 961,787 154,227
1,613,929 789,045
CREDITORS
Amounts falling due within one year 7 225,823 20,224
NET CURRENT ASSETS 1,388,106 768,821
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,388,106

840,188

PROVISIONS FOR LIABILITIES - 9,468
NET ASSETS 1,388,106 830,720

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 1,388,104 830,718
SHAREHOLDERS' FUNDS 1,388,106 830,720

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

BALANCE SHEET - continued
31 OCTOBER 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 29 November 2023 and were signed on its behalf by:




Dr H S Chahal - Director



Dr. A J Van Leeuwen - Director


FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 31 OCTOBER 2023

1. STATUTORY INFORMATION

Focus Dental Clinic 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The accounting period has been shortened as the company ceased to trade on the 31 October 2023, therefore the comparatives are not entirely comparable.

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 represents fees receivable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty 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.
Short leasehold - over remaining period of the lease
Improvements to property - over remaining period of the lease
Fixtures, fittings & equipment - 20% on reducing balance
Computer equipment - 33% on cost

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 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 balance sheet date.


FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 OCTOBER 2023

2. ACCOUNTING POLICIES - continued
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 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 makes employer contributions to the directors' personal pension plans and also operates a workplace pension scheme for eligible employees. Contributions payable are charged to the profit and loss account in the period they are made.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023 115,000
Disposals (115,000 )
At 31 October 2023 -
AMORTISATION
At 1 April 2023 86,250
Amortisation for period 1,917
Eliminated on disposal (88,167 )
At 31 October 2023 -
NET BOOK VALUE
At 31 October 2023 -
At 31 March 2023 28,750

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 OCTOBER 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures,
Short to fittings Computer
leasehold property & equipment equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 4,583 22,764 246,786 22,398 296,531
Disposals (4,583 ) (22,764 ) (246,786 ) (22,398 ) (296,531 )
At 31 October 2023 - - - - -
DEPRECIATION
At 1 April 2023 2,761 13,697 217,852 19,604 253,914
Charge for period - 304 1,928 874 3,106
Eliminated on disposal (2,761 ) (14,001 ) (219,780 ) (20,478 ) (257,020 )
At 31 October 2023 - - - - -
NET BOOK VALUE
At 31 October 2023 - - - - -
At 31 March 2023 1,822 9,067 28,934 2,794 42,617

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.3.23
£    £   
Trade debtors 4,528 2,986
Other debtors 647,614 629,614
652,142 632,600

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.3.23
£    £   
Trade creditors - 1,937
Taxation and social security 222,023 14,205
Other creditors 3,800 4,082
225,823 20,224

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.3.23
value: £    £   
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
2 2

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 31 OCTOBER 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 October 2023 and the year ended 31 March 2023:

31.10.23 31.3.23
£    £   
Dr H S Chahal and Dr. A J Van Leeuwen
Balance outstanding at start of period 308,817 49,294
Amounts advanced 21,188 308,817
Amounts repaid - (49,294 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 330,005 308,817

The directors loan account was repaid in full on 27th November 2023.