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REGISTERED NUMBER: 06777006 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2023

FOR

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st May 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED

COMPANY INFORMATION
for the Year Ended 31st May 2023







DIRECTORS: Dr Richard Rahmin Brookshaw
Ms Georgina Jane Brookshaw





SECRETARY: Dr Richard Rahmin Brookshaw





REGISTERED OFFICE: 163A Ashley Road
Hale
Altrincham
Cheshire
WA15 9SD





REGISTERED NUMBER: 06777006 (England and Wales)





ACCOUNTANTS: KJG
100 Barbirolli Square
Manchester
M2 3BD

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

BALANCE SHEET
31st May 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 14,774 20,017

CURRENT ASSETS
Debtors 5 36,702 17,795
Cash at bank 23,233 8,712
59,935 26,507
CREDITORS
Amounts falling due within one year 6 (36,318 ) (26,161 )
NET CURRENT ASSETS 23,617 346
TOTAL ASSETS LESS CURRENT LIABILITIES 38,391 20,363

CREDITORS
Amounts falling due after more than one year 7 (7,535 ) (12,290 )

PROVISIONS FOR LIABILITIES (3,681 ) (2,572 )
NET ASSETS 27,175 5,501

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 27,075 5,401
SHAREHOLDERS' FUNDS 27,175 5,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

BALANCE SHEET - continued
31st May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th February 2024 and were signed on its behalf by:





Dr Richard Rahmin Brookshaw - Director


THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st May 2023


1. STATUTORY INFORMATION

The Centre for Advanced Dental Education Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06777006 and registered office address and principal place of business is 163A Ashley Road, Hale, Altrincham, Cheshire, WA15 9SD.

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 represents income generated from providing dental education and is measured as the fair value of the consideration received or receivable in respect of that period, excluding discounts, rebates, value added tax and other sales tax.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their
estimated useful lives, using the following methods:

Plant and machinery-20% on reducing balance
Fixtures and fittings-20% on reducing balance
Office equipment-33% on cost

At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items of tangible fixed assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of
the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.


THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st May 2023


2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

3. EMPLOYEES AND DIRECTORS

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

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st May 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Office
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st June 2022
and 31st May 2023 50,664 3,366 9,845 63,875
DEPRECIATION
At 1st June 2022 37,383 828 5,647 43,858
Charge for year 2,655 508 2,080 5,243
At 31st May 2023 40,038 1,336 7,727 49,101
NET BOOK VALUE
At 31st May 2023 10,626 2,030 2,118 14,774
At 31st May 2022 13,281 2,538 4,198 20,017


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 25,158 -
Other debtors 11,544 17,500
VAT - 295
36,702 17,795

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,785 4,816
Trade creditors 177 5,047
Tax 5,408 (799 )
VAT 6,357 -
Other creditors 9,120 9,120
Directors' current accounts 8,313 6,063
Accruals and deferred income 2,158 1,914
36,318 26,161

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st May 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 7,535 12,290

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1.00 100 100