2022-04-012023-03-312023-03-31false07020635THE PEAR TREE DENTAL CENTRE 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THE PEAR TREE DENTAL CENTRE LIMITED

Registered Number
07020635
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

THE PEAR TREE DENTAL CENTRE LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

ISHAQUE, Imrana, Dr
MIRZA, Javaad, Dr

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

07020635 (England and Wales)
THE PEAR TREE DENTAL CENTRE LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets95,1607,840
95,1607,840
Current assets
Stocks913,85134,195
Debtors1076,61618,467
Cash at bank and on hand119,68393,800
210,150146,462
Creditors amounts falling due within one year11(116,549)(131,515)
Net current assets (liabilities)93,60114,947
Total assets less current liabilities188,76122,787
Net assets188,76122,787
Capital and reserves
Called up share capital39,4331
Profit and loss account149,32822,786
Shareholders' funds188,76122,787
The financial statements were approved and authorised for issue by the Board of Directors on 29 January 2024, and are signed on its behalf by:
ISHAQUE, Imrana, Dr
Director
MIRZA, Javaad, Dr
Director

Registered Company No. 07020635
THE PEAR TREE DENTAL CENTRE LIMITED
Notes to the Financial Statements
for the year ended 31 March 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was that of a dental practice.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Intangible assets policy
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Going concern
In March 2020 the UK was impacted by the outbreak of Covid-19. The Government imposed significant restrictions at that time in an effort to manage the spread of the virus which resulted in the company having to review and change its working practices to ensure compliance with these restrictions. More latterly, the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year99
7.Provisions for impairment of tangible assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
8.Description of nature of transactions and balances with related parties
During the year the directors made available loans to the company. These loans are repayable on demand. At the year end the balance of these was £34,424 (2022: £8,525).
9.Stocks

2023

2022

££
Raw materials and consumables13,85134,195
Total13,85134,195
10.Debtors

2023

2022

££
Trade debtors / trade receivables9,93318,467
Amounts owed by group undertakings27,251-
Other debtors39,432-
Total76,61618,467
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables55,021105,815
Taxation and social security21,16412,010
Other creditors34,4248,525
Accrued liabilities and deferred income5,9405,165
Total116,549131,515