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FSN D&A LIMITED

Registered Number
13654619
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

FSN D&A LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

NASEEM, Faizan

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

13654619 (England and Wales)
FSN D&A LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets63,9244,983
3,9244,983
Current assets
Debtors77,18819,004
Cash at bank and on hand103,42482,844
180,612101,848
Creditors amounts falling due within one year9(42,840)(33,166)
Net current assets (liabilities)137,77268,682
Total assets less current liabilities141,69673,665
Provisions for liabilities10(981)(947)
Net assets140,71572,718
Capital and reserves
Called up share capital100100
Profit and loss account140,61572,618
Shareholders' funds140,71572,718
The financial statements were approved and authorised for issue by the Director on 30 January 2024, and are signed on its behalf by:
NASEEM, Faizan
Director
Registered Company No. 13654619
FSN D&A LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of dental practice.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Revenue recognition policy
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 policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year10
6.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 October 223,1701,1851,0995,454
Additions-236-236
At 30 September 233,1701,4211,0995,690
Depreciation and impairment
At 01 October 2219844229471
Charge for year7433342181,295
At 30 September 239413784471,766
Net book value
At 30 September 232,2291,0436523,924
At 30 September 222,9721,1418704,983
7.Directors advances, credits and guarantees
The director`s current account is a credit balance of £13,972 (2022: £7,212) relates to the director, F Naseem.
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables-13,647
Other debtors76,9305,100
Prepayments and accrued income258257
Total77,18819,004
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Taxation and social security25,71920,864
Other creditors15,02011,762
Accrued liabilities and deferred income2,101540
Total42,84033,166
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)981947
Total981947