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REGISTERED NUMBER: 06384151 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

FOCUS DENTAL CLINIC LIMITED

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FOCUS DENTAL CLINIC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 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 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 28,750 34,500
Tangible assets 5 42,617 53,059
71,367 87,559

CURRENT ASSETS
Stocks 2,218 2,538
Debtors 6 632,600 373,104
Cash at bank and in hand 154,227 425,422
789,045 801,064
CREDITORS
Amounts falling due within one year 7 20,224 29,364
NET CURRENT ASSETS 768,821 771,700
TOTAL ASSETS LESS CURRENT
LIABILITIES

840,188

859,259

PROVISIONS FOR LIABILITIES 9,468 8,301
NET ASSETS 830,720 850,958

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 830,718 850,956
SHAREHOLDERS' FUNDS 830,720 850,958

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.

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

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.

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 YEAR ENDED 31 MARCH 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 (£).


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 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.

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

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 year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 115,000
AMORTISATION
At 1 April 2022 80,500
Amortisation for year 5,750
At 31 March 2023 86,250
NET BOOK VALUE
At 31 March 2023 28,750
At 31 March 2022 34,500

5. TANGIBLE FIXED ASSETS
Improvements Fixtures,
Short to fittings Computer
leasehold property & equipment equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 4,583 22,764 246,786 21,883 296,016
Additions - - - 515 515
At 31 March 2023 4,583 22,764 246,786 22,398 296,531
DEPRECIATION
At 1 April 2022 2,577 12,776 210,623 16,981 242,957
Charge for year 184 921 7,229 2,623 10,957
At 31 March 2023 2,761 13,697 217,852 19,604 253,914
NET BOOK VALUE
At 31 March 2023 1,822 9,067 28,934 2,794 42,617
At 31 March 2022 2,006 9,988 36,163 4,902 53,059

FOCUS DENTAL CLINIC LIMITED (REGISTERED NUMBER: 06384151)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 2,986 6,068
Other debtors 629,614 367,036
632,600 373,104

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 1,937 2,096
Taxation and social security 14,205 22,542
Other creditors 4,082 4,726
20,224 29,364

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
2 2

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Dr H S Chahal and Dr. A J Van Leeuwen
Balance outstanding at start of year 49,294 -
Amounts advanced 308,817 49,294
Amounts repaid (49,294 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 308,817 49,294

The loan brought forward was repaid in full on 7 April 2022 and the new loan borrowed in February 2023 was repaid in full on 27 November 2023.