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REGISTERED NUMBER: 06479877 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

West Earlham Dental Health Practice
Limited

West Earlham Dental Health Practice
Limited (Registered number: 06479877)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


West Earlham Dental Health Practice
Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr G S Sharma





REGISTERED OFFICE: 91 Soho Hill
Hockley
Birmingham
West Midlands
B19 1AY





BUSINESS ADDRESS: 50 Earlham West Centre
Norwich
Norfolk
NR5 8AD





REGISTERED NUMBER: 06479877 (England and Wales)





ACCOUNTANTS: AKB Group Limited
91 Soho Hill
Hockley
Birmingham
West Midlands
B19 1AY

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 33,000 39,600
Tangible assets 5 56,970 70,342
89,970 109,942

CURRENT ASSETS
Stocks 6 3,450 3,250
Debtors 7 278,283 623,296
Prepayments and accrued income 2,716 2,443
Cash at bank and in hand 8,319 4,256
292,768 633,245
CREDITORS
Amounts falling due within one year 8 129,158 185,471
NET CURRENT ASSETS 163,610 447,774
TOTAL ASSETS LESS CURRENT
LIABILITIES

253,580

557,716

CREDITORS
Amounts falling due after more than one year 9 (21,667 ) (31,667 )

PROVISIONS FOR LIABILITIES (10,157 ) (13,365 )
NET ASSETS 221,756 512,684

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 221,656 512,584
SHAREHOLDERS' FUNDS 221,756 512,684

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 director acknowledges his 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.

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

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 director and authorised for issue on 28 December 2023 and were signed by:





Mr G S Sharma - Director


West Earlham Dental Health Practice
Limited (Registered number: 06479877)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

West Earlham Dental Health Practice 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.

The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

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 operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 132,000
AMORTISATION
At 1 April 2022 92,400
Amortisation for year 6,600
At 31 March 2023 99,000
NET BOOK VALUE
At 31 March 2023 33,000
At 31 March 2022 39,600

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 April 2022 169,056 23,077 192,133
Additions 4,180 - 4,180
At 31 March 2023 173,236 23,077 196,313
DEPRECIATION
At 1 April 2022 101,055 20,736 121,791
Charge for year 17,084 468 17,552
At 31 March 2023 118,139 21,204 139,343
NET BOOK VALUE
At 31 March 2023 55,097 1,873 56,970
At 31 March 2022 68,001 2,341 70,342

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. STOCKS
31.3.23 31.3.22
£    £   
Stocks 3,450 3,250

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 31,905 25,112
Amounts owed by group undertakings 115,191 467,834
Other debtors 131,187 130,350
278,283 623,296

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 19,654 14,048
Taxation and social security 54,444 34,802
Other creditors 45,060 126,621
129,158 185,471

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans 21,667 31,667

10. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

During the year a rental of £ 20,000 (2022 - £12,500) was paid to the director Mr G Sharma.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Smile Bright Norwich Limited.

The ultimate controlling party is Mr G S Sharma.