Silverfin false 31/03/2023 01/04/2022 31/03/2023 Dr R S Dharwar 03/04/2018 Dr R K Dharwar 13/02/2018 01 March 2024 The principal activity of the company is that of a dental practice. 11204359 2023-03-31 11204359 bus:Director1 2023-03-31 11204359 bus:Director2 2023-03-31 11204359 2022-03-31 11204359 core:CurrentFinancialInstruments 2023-03-31 11204359 core:CurrentFinancialInstruments 2022-03-31 11204359 core:Non-currentFinancialInstruments 2023-03-31 11204359 core:Non-currentFinancialInstruments 2022-03-31 11204359 core:ShareCapital 2023-03-31 11204359 core:ShareCapital 2022-03-31 11204359 core:RetainedEarningsAccumulatedLosses 2023-03-31 11204359 core:RetainedEarningsAccumulatedLosses 2022-03-31 11204359 core:Goodwill 2022-03-31 11204359 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 11204359 core:Goodwill 2023-03-31 11204359 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-03-31 11204359 core:LeaseholdImprovements 2022-03-31 11204359 core:PlantMachinery 2022-03-31 11204359 core:FurnitureFittings 2022-03-31 11204359 core:LeaseholdImprovements 2023-03-31 11204359 core:PlantMachinery 2023-03-31 11204359 core:FurnitureFittings 2023-03-31 11204359 bus:OrdinaryShareClass1 2023-03-31 11204359 2022-04-01 2023-03-31 11204359 bus:FullAccounts 2022-04-01 2023-03-31 11204359 bus:SmallEntities 2022-04-01 2023-03-31 11204359 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 11204359 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 11204359 bus:Director1 2022-04-01 2023-03-31 11204359 bus:Director2 2022-04-01 2023-03-31 11204359 core:Goodwill core:TopRangeValue 2022-04-01 2023-03-31 11204359 core:DevelopmentCostsCapitalisedDevelopmentExpenditure core:TopRangeValue 2022-04-01 2023-03-31 11204359 core:LeaseholdImprovements 2022-04-01 2023-03-31 11204359 core:PlantMachinery 2022-04-01 2023-03-31 11204359 core:FurnitureFittings 2022-04-01 2023-03-31 11204359 2021-04-01 2022-03-31 11204359 core:Goodwill 2022-04-01 2023-03-31 11204359 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-04-01 2023-03-31 11204359 core:Non-currentFinancialInstruments 2022-04-01 2023-03-31 11204359 bus:OrdinaryShareClass1 2022-04-01 2023-03-31 11204359 bus:OrdinaryShareClass1 2021-04-01 2022-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 11204359 (England and Wales)

DENTALCARE BERINSFIELD LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2023
Pages for filing with the registrar

DENTALCARE BERINSFIELD LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2023

Contents

DENTALCARE BERINSFIELD LIMITED

BALANCE SHEET

As at 31 March 2023
DENTALCARE BERINSFIELD LIMITED

BALANCE SHEET (continued)

As at 31 March 2023
Note 2023 2022
£ £
Fixed assets
Intangible assets 3 229,266 273,423
Tangible assets 4 36,825 45,901
266,091 319,324
Current assets
Stocks 42 73
Debtors 5 58,541 269,218
Cash at bank and in hand 6,284 18,073
64,867 287,364
Creditors: amounts falling due within one year 6 ( 467,938) ( 339,642)
Net current liabilities (403,071) (52,278)
Total assets less current liabilities (136,980) 267,046
Creditors: amounts falling due after more than one year 7 ( 33,733) ( 264,572)
Net (liabilities)/assets ( 170,713) 2,474
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account ( 170,813 ) 2,374
Total shareholder's (deficit)/funds ( 170,713) 2,474

For the financial year ending 31 March 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Dentalcare Berinsfield Limited (registered number: 11204359) were approved and authorised for issue by the Board of Directors on 01 March 2024. They were signed on its behalf by:

Dr R S Dharwar
Director
DENTALCARE BERINSFIELD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2023
DENTALCARE BERINSFIELD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 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

Dentalcare Berinsfield 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 C/O Francis Clark Llp Melville Building East, Unit 18, 23 Royal William Yard, Plymouth, PL1 3GW, United Kingdom. The principal place of business is 204 Fane Drive, Berinsfield, Oxfordshire, OX10 7QA, 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill 10 years straight line
Development costs 3 years straight line
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 20 % reducing balance
Plant and machinery 20 % reducing balance
Fixtures and fittings 20 % 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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

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. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 11 9

3. Intangible assets

Goodwill Development costs Total
£ £ £
Cost
At 01 April 2022 436,697 2,500 439,197
At 31 March 2023 436,697 2,500 439,197
Accumulated amortisation
At 01 April 2022 163,761 2,013 165,774
Charge for the financial year 43,670 487 44,157
At 31 March 2023 207,431 2,500 209,931
Net book value
At 31 March 2023 229,266 0 229,266
At 31 March 2022 272,936 487 273,423

4. Tangible assets

Leasehold improve-
ments
Plant and machinery Fixtures and fittings Total
£ £ £ £
Cost
At 01 April 2022 24,713 18,738 12,128 55,579
At 31 March 2023 24,713 18,738 12,128 55,579
Accumulated depreciation
At 01 April 2022 3,707 2,950 3,021 9,678
Charge for the financial year 4,201 3,053 1,822 9,076
At 31 March 2023 7,908 6,003 4,843 18,754
Net book value
At 31 March 2023 16,805 12,735 7,285 36,825
At 31 March 2022 21,006 15,788 9,107 45,901

5. Debtors

2023 2022
£ £
Trade debtors 740 0
Prepayments 1,803 2,436
Other debtors 55,998 266,782
58,541 269,218

6. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 33,832 54,623
Accruals 6,470 1,200
Other taxation and social security 3,189 1,872
Other creditors 424,447 281,947
467,938 339,642

7. Creditors: amounts falling due after more than one year

2023 2022
£ £
Amounts owed to Group undertakings 33,733 264,572

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

9. Off Balance Sheet arrangements

The total amount of financial commitments not included in the balance sheet is £111,000. (2022 - £128,000).

10. Ultimate controlling party

The ultimate controlling party are the directors Dr R S Dharwar and Dr R K Dharwar by virtue of their majority shareholding in Dentalcare Group Limited.

The company's immediate parent is Dentalcare Group Limited, incorporated in the United Kingdom.

These financial statements are available upon request from Companies House, Crown Way, Cardiff, CF14 3UZ.