Silverfin false false 30/06/2023 01/07/2022 30/06/2023 Kevin Richard Brown 24/04/2013 19 December 2023 The principal activity of the Company during the financial year is that of running a dental practice. 08502957 2023-06-30 08502957 bus:Director1 2023-06-30 08502957 2022-06-30 08502957 core:CurrentFinancialInstruments 2023-06-30 08502957 core:CurrentFinancialInstruments 2022-06-30 08502957 core:ShareCapital 2023-06-30 08502957 core:ShareCapital 2022-06-30 08502957 core:RetainedEarningsAccumulatedLosses 2023-06-30 08502957 core:RetainedEarningsAccumulatedLosses 2022-06-30 08502957 core:LeaseholdImprovements 2022-06-30 08502957 core:Vehicles 2022-06-30 08502957 core:FurnitureFittings 2022-06-30 08502957 core:LeaseholdImprovements 2023-06-30 08502957 core:Vehicles 2023-06-30 08502957 core:FurnitureFittings 2023-06-30 08502957 2022-07-01 2023-06-30 08502957 bus:FilletedAccounts 2022-07-01 2023-06-30 08502957 bus:SmallEntities 2022-07-01 2023-06-30 08502957 bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 08502957 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 08502957 bus:Director1 2022-07-01 2023-06-30 08502957 core:Vehicles 2022-07-01 2023-06-30 08502957 core:FurnitureFittings 2022-07-01 2023-06-30 08502957 2021-07-01 2022-06-30 08502957 core:LeaseholdImprovements 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Company No: 08502957 (England and Wales)

BROADSTONE DENTAL SURGERY LIMITED

Unaudited Financial Statements
For the financial year ended 30 June 2023
Pages for filing with the registrar

BROADSTONE DENTAL SURGERY LIMITED

Unaudited Financial Statements

For the financial year ended 30 June 2023

Contents

BROADSTONE DENTAL SURGERY LIMITED

BALANCE SHEET

As at 30 June 2023
BROADSTONE DENTAL SURGERY LIMITED

BALANCE SHEET (continued)

As at 30 June 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 33,953 41,857
33,953 41,857
Current assets
Stocks 4 1,350 1,350
Debtors 5 37,916 33,946
Cash at bank and in hand 78,657 281,519
117,923 316,815
Creditors: amounts falling due within one year 6 ( 56,533) ( 64,177)
Net current assets 61,390 252,638
Total assets less current liabilities 95,343 294,495
Provision for liabilities ( 6,102) ( 7,953)
Net assets 89,241 286,542
Capital and reserves
Called-up share capital 422 422
Profit and loss account 88,819 286,120
Total shareholder's funds 89,241 286,542

For the financial year ending 30 June 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Broadstone Dental Surgery Limited (registered number: 08502957) were approved and authorised for issue by the Director on 19 December 2023. They were signed on its behalf by:

Kevin Richard Brown
Director
BROADSTONE DENTAL SURGERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2023
BROADSTONE DENTAL SURGERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Broadstone Dental Surgery Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 225 Lower Blandford Road, Broadstone, BH18 8DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated gross of VAT recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation


Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Leasehold improvements not depreciated
Vehicles 25 % reducing balance
Fixtures and fittings 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 6 5

3. Tangible assets

Leasehold improve-
ments
Vehicles Fixtures and fittings Total
£ £ £ £
Cost
At 01 July 2022 1 53,351 138,297 191,649
Additions 0 0 2,560 2,560
At 30 June 2023 1 53,351 140,857 194,209
Accumulated depreciation
At 01 July 2022 0 30,491 119,301 149,792
Charge for the financial year 0 5,715 4,749 10,464
At 30 June 2023 0 36,206 124,050 160,256
Net book value
At 30 June 2023 1 17,145 16,807 33,953
At 30 June 2022 1 22,860 18,996 41,857

4. Stocks

2023 2022
£ £
Stocks 1,350 1,350

5. Debtors

2023 2022
£ £
Trade debtors 32,102 28,347
Other debtors 5,814 5,599
37,916 33,946

6. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 28 28
Taxation and social security 40,678 56,690
Other creditors 15,827 7,459
56,533 64,177