2022-07-012023-06-302023-06-30false06266241CLOVER DENTAL CARE 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CLOVER DENTAL CARE LIMITED

Registered Number
06266241
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

CLOVER DENTAL CARE LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

KINGSWOOD, Rebecca Frances, Dr

Registered Address

Bristol Villa, 19 Grantham Road
Sleaford
Lincolnshire
NG34 7ND

Registered Number

06266241 (England and Wales)
CLOVER DENTAL CARE LIMITED
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets839,78752,210
39,78752,210
Current assets
Stocks116,7114,284
Debtors12711,285665,779
Cash at bank and on hand340,454158,590
1,058,450828,653
Creditors amounts falling due within one year13(107,626)(80,641)
Net current assets (liabilities)950,824748,012
Total assets less current liabilities990,611800,222
Provisions for liabilities14(9,947)(9,920)
Net assets980,664790,302
Capital and reserves
Called up share capital100100
Profit and loss account980,564790,202
Shareholders' funds980,664790,302
The financial statements were approved and authorised for issue by the Director on 12 October 2023, and are signed on its behalf by:
KINGSWOOD, Rebecca Frances, Dr
Director
Registered Company No. 06266241
CLOVER DENTAL CARE LIMITED
Notes to the Financial Statements
for the year ended 30 June 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 principle activities of the company during the year were 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

Reducing balance (%)
Plant and machinery25
Intangible assets policy
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
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.
Valuation of financial instruments policy
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after dedusting all of its liabilities.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, 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 year1115
7.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 22459,414459,414
At 30 June 23459,414459,414
Amortisation and impairment
At 01 July 22459,414459,414
At 30 June 23459,414459,414
Net book value
At 30 June 23--
At 30 June 22--
8.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 July 22363,683363,683
Additions840840
At 30 June 23364,523364,523
Depreciation and impairment
At 01 July 22311,473311,473
Charge for year13,26313,263
At 30 June 23324,736324,736
Net book value
At 30 June 2339,78739,787
At 30 June 2252,21052,210
9.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.
10.Description of nature of transactions and balances with related parties
The directors operate a directors loan account with the company. At 30 June 2023 the company owed the directors £714 (2022: £281). This was the maximum outstanding during the year. This amount is repayable on demand.
11.Stocks

2023

2022

££
Raw materials and consumables6,7114,284
Total6,7114,284
12.Debtors

2023

2022

££
Trade debtors / trade receivables3,4826,064
Amounts owed by group undertakings700,027652,763
Prepayments and accrued income7,7766,952
Total711,285665,779
13.Creditors within one year

2023

2022

££
Trade creditors / trade payables18,34216,660
Taxation and social security85,90559,420
Other creditors2,9722,941
Accrued liabilities and deferred income4071,620
Total107,62680,641
14.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)9,9479,920
Total9,9479,920