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REGISTERED NUMBER: 09116511 (England and Wales)









AVENUE DENTAL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






AVENUE DENTAL CARE LIMITED (REGISTERED NUMBER: 09116511)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AVENUE DENTAL CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Dr A Lackova





SECRETARY: R Lacko





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 09116511 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

AVENUE DENTAL CARE LIMITED (REGISTERED NUMBER: 09116511)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 71,500 78,000
Tangible assets 5 23,908 27,405
95,408 105,405

CURRENT ASSETS
Stocks 1,280 925
Debtors 6 6,585 2,601
Cash at bank 61,024 85,265
68,889 88,791
CREDITORS
Amounts falling due within one year 7 72,362 52,343
NET CURRENT (LIABILITIES)/ASSETS (3,473 ) 36,448
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,935

141,853

CREDITORS
Amounts falling due after more than one
year

8

(23,346

)

(47,385

)

PROVISIONS FOR LIABILITIES 10 (5,481 ) (4,747 )
NET ASSETS 63,108 89,721

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 63,008 89,621
SHAREHOLDERS' FUNDS 63,108 89,721

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

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

The director acknowledges her 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.

AVENUE DENTAL CARE LIMITED (REGISTERED NUMBER: 09116511)

BALANCE SHEET - continued
31 JULY 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 20 February 2024 and were signed by:





Dr A Lackova - Director


AVENUE DENTAL CARE LIMITED (REGISTERED NUMBER: 09116511)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Avenue Dental Care 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents the provision of dental services provided in the year, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.


AVENUE DENTAL CARE LIMITED (REGISTERED NUMBER: 09116511)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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.

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 7 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 130,000
AMORTISATION
At 1 August 2022 52,000
Amortisation for year 6,500
At 31 July 2023 58,500
NET BOOK VALUE
At 31 July 2023 71,500
At 31 July 2022 78,000

AVENUE DENTAL CARE LIMITED (REGISTERED NUMBER: 09116511)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 August 2022 79,187
Additions 4,485
At 31 July 2023 83,672
DEPRECIATION
At 1 August 2022 51,782
Charge for year 7,982
At 31 July 2023 59,764
NET BOOK VALUE
At 31 July 2023 23,908
At 31 July 2022 27,405

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Fixtures
and
fittings
£   
COST
At 1 August 2022
and 31 July 2023 29,682
DEPRECIATION
At 1 August 2022 5,936
Charge for year 5,937
At 31 July 2023 11,873
NET BOOK VALUE
At 31 July 2023 17,809
At 31 July 2022 23,746

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,791 1,729
Other debtors 4,794 872
6,585 2,601

AVENUE DENTAL CARE LIMITED (REGISTERED NUMBER: 09116511)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 14,136 14,495
Trade creditors 5,420 2,429
Taxation and social security 23,537 14,389
Other creditors 29,269 21,030
72,362 52,343

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts - 14,136
Other creditors 23,346 33,249
23,346 47,385

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 14,136 28,631

10. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 5,481 4,747

Deferred
tax
£   
Balance at 1 August 2022 4,747
Accelerated capital allowances 734
Balance at 31 July 2023 5,481

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

12. ULTIMATE CONTROLLING PARTY

The company is controlled by the director and her husband who own 100% of the issued share capital.