Registered number
07282950
DENTAL EXPERT WITNESS AND MANAGEMENT LIMITED
Filleted Accounts
28 February 2023
DENTAL EXPERT WITNESS AND MANAGEMENT LIMITED
Registered number: 07282950
Balance Sheet
as at 28 February 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 245,000 246,709
Current assets
Debtors 4 37,463 (1,893)
Cash at bank and in hand (17,015) (15,633)
20,448 (17,526)
Creditors: amounts falling due within one year 5 (73,949) (60,887)
Net current liabilities (53,501) (78,413)
Net assets 191,499 168,296
Capital and reserves
Called up share capital 102 102
Profit and loss account 191,397 168,194
Shareholder's funds 191,499 168,296
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ravindrer Varaich
Director
Approved by the board on 30 November 2023
DENTAL EXPERT WITNESS AND MANAGEMENT LIMITED
Notes to the Accounts
for the year ended 28 February 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Motor vehicles Total
£ £ £
Cost
At 1 March 2022 245,000 20,000 265,000
Disposals - (20,000) (20,000)
At 28 February 2023 245,000 - 245,000
Depreciation
At 1 March 2022 - 18,291 18,291
On disposals - (18,291) (18,291)
At 28 February 2023 - - -
Net book value
At 28 February 2023 245,000 - 245,000
At 28 February 2022 245,000 1,709 246,709
4 Debtors 2023 2022
£ £
Trade debtors 2,510 1,400
Deferred tax asset - 3,388
Other debtors 34,953 (6,681)
37,463 (1,893)
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 1,563 321
Taxation and social security costs 71,727 59,948
Other creditors 659 618
73,949 60,887
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Ravinder Varaich
Director's Loan - 26,190 - 26,190
- 26,190 - 26,190
The loan above has been included under other debtors. The loan is unsecured and repayable on demand. Interest is paid to the company at the Official Rate.
7 Other information
DENTAL EXPERT WITNESS AND MANAGEMENT LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
2 Stoke Place Farm Cottages
Stoke Road, Stoke Poges
Slough
SL2 4NJ
DENTAL EXPERT WITNESS AND MANAGEMENT LIMITED 07282950 false 2022-03-01 2023-02-28 2023-02-28 VT Final Accounts April 2022 Ravindrer Varaich No description of principal activity 07282950 2021-03-01 2022-02-28 07282950 core:WithinOneYear 2022-02-28 07282950 core:ShareCapital 2022-02-28 07282950 core:RetainedEarningsAccumulatedLosses 2022-02-28 07282950 2022-03-01 2023-02-28 07282950 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 07282950 bus:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 07282950 bus:Director40 2022-03-01 2023-02-28 07282950 core:LandBuildings 2022-03-01 2023-02-28 07282950 core:Vehicles 2022-03-01 2023-02-28 07282950 bus:Director1 2022-03-01 2023-02-28 07282950 bus:Director1 1 2022-03-01 2023-02-28 07282950 countries:England 2022-03-01 2023-02-28 07282950 bus:FRS102 2022-03-01 2023-02-28 07282950 bus:FullAccounts 2022-03-01 2023-02-28 07282950 2023-02-28 07282950 core:WithinOneYear 2023-02-28 07282950 core:ShareCapital 2023-02-28 07282950 core:RetainedEarningsAccumulatedLosses 2023-02-28 07282950 core:LandBuildings 2023-02-28 07282950 core:Vehicles 2023-02-28 07282950 bus:Director1 1 2023-02-28 07282950 2022-02-28 07282950 core:LandBuildings 2022-02-28 07282950 core:Vehicles 2022-02-28 07282950 bus:Director1 1 2022-02-28 iso4217:GBP xbrli:pure