IRIS Accounts Production v23.3.0.418 13835066 Board of Directors 7.1.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh138350662022-01-06138350662023-03-31138350662022-01-072023-03-31138350662022-01-0613835066ns10:Originalns15:EnglandWales2022-01-072023-03-3113835066ns14:PoundSterlingns10:Original2022-01-072023-03-3113835066ns10:Originalns10:Director12022-01-072023-03-3113835066ns10:Original2022-01-072023-03-3113835066ns10:Original2023-03-3113835066ns10:Originalns10:PrivateLimitedCompanyLtd2022-01-072023-03-3113835066ns10:Originalns10:SmallEntities2022-01-072023-03-3113835066ns10:Originalns10:AuditExempt-NoAccountantsReport2022-01-072023-03-3113835066ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-01-072023-03-3113835066ns10:SmallCompaniesRegimeForAccountsns10:Original2022-01-072023-03-3113835066ns10:Originalns10:FullAccounts2022-01-072023-03-3113835066ns10:Original12022-01-072023-03-3113835066ns10:Originalns5:CurrentFinancialInstruments2023-03-3113835066ns5:ShareCapitalns10:Original2023-03-3113835066ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3113835066ns10:Originalns10:RegisteredOffice2022-01-072023-03-3113835066ns10:Originalns5:NetGoodwill2022-01-072023-03-3113835066ns10:Originalns5:PlantMachinery2022-01-072023-03-3113835066ns10:Originalns5:NetGoodwill2023-03-3113835066ns10:Originalns5:LandBuildings2022-01-072023-03-3113835066ns10:Originalns5:LandBuildings2023-03-3113835066ns10:Originalns5:PlantMachinery2023-03-3113835066ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 13835066 (England and Wales)















BOOTHSTOWN DENT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 7 JANUARY 2022 TO 31 MARCH 2023






BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 7 JANUARY 2022 TO 31 MARCH 2023










Page

Balance Sheet 1

Notes to the Financial Statements 2


BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

BALANCE SHEET
31 MARCH 2023

Notes £   
Fixed assets
Intangible assets 4 522,397
Tangible assets 5 426,031
948,428

Current assets
Debtors 6 8,072
Cash at bank 113,238
121,310
Creditors
Amounts falling due within one year 7 (791,175 )
Net current liabilities (669,865 )
Total assets less current liabilities 278,563

Capital and reserves
Called up share capital 100
Retained earnings 278,463
278,563

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 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 Board of Directors and authorised for issue on 21 February 2024 and were signed on its behalf by:





Mr Isa Usman - Director


BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 7 JANUARY 2022 TO 31 MARCH 2023


1. Statutory information

Boothstown Dent Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13835066

Registered office: 51 Leigh Road
Worsley
Manchester
Lancashire
M28 1HP

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 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 five 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% per annum straight line basis

Taxation
Taxation for the period 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.


BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 7 JANUARY 2022 TO 31 MARCH 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 period 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.

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 period was 5 .

4. Intangible fixed assets
Goodwill
£   
Cost
Additions 580,441
At 31 March 2023 580,441
Amortisation
Charge for period 58,044
At 31 March 2023 58,044
Net book value
At 31 March 2023 522,397

BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 7 JANUARY 2022 TO 31 MARCH 2023


5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
Additions 385,782 53,666 439,448
At 31 March 2023 385,782 53,666 439,448
Depreciation
Charge for period - 13,417 13,417
At 31 March 2023 - 13,417 13,417
Net book value
At 31 March 2023 385,782 40,249 426,031

6. Debtors: amounts falling due within one year
£   
Other debtors 8,072

7. Creditors: amounts falling due within one year
£   
Taxation and social security 69,707
Other creditors 721,468
791,175

8. Related party disclosures

At 31 March 2023 the company owed £721,469 to the directors. No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.