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Registered Number: 05937604
England and Wales

 

 

 

LITTLE DENTAL CO LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3   3,333 
Tangible fixed assets 4 67,088    78,927 
67,088    82,260 
Current assets      
Stocks 5 3,200    3,200 
Debtors 6 16,899    13,399 
Cash at bank and in hand 34,626    53,106 
54,725    69,705 
Creditors: amount falling due within one year 7 (187,648)   (220,034)
Net current liabilities (132,923)   (150,329)
 
Total assets less current liabilities (65,835)   (68,069)
Creditors: amount falling due after more than one year 8 (66,423)   (73,721)
Provisions for liabilities 9 (12,747)   (14,996)
Net liabilities (145,005)   (156,786)
 

Capital and reserves
     
Called up share capital 10 2    2 
Profit and loss account (145,007)   (156,788)
Shareholder's funds (145,005)   (156,786)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 06 February 2024 and were signed by:


-------------------------------
Dr C C Park
Director
1
General Information
Little Dental Co Limited is a private company, limited by shares, registered in England and Wales, registration number 05937604, registration address Larkhall Dental Practice, 1a St. Saviours Road, Bath, BA1 6RT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The director has reviewed the financial statements in light of the company being in a net liabilities position and with the company experiencing good levels of sales and profitability, considers the company well placed to manage its business risks successfully. Accordingly, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 14 (2022 : 14).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 130,000    130,000 
Additions  
Disposals  
At 30 November 2023 130,000    130,000 
Amortisation
At 01 December 2022 126,667    126,667 
Charge for year 3,333    3,333 
On disposals  
At 30 November 2023 130,000    130,000 
Net book values
At 30 November 2023  
At 30 November 2022 3,333    3,333 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 December 2022 273,231    273,231 
Additions  
Disposals  
At 30 November 2023 273,231    273,231 
Depreciation
At 01 December 2022 194,304    194,304 
Charge for year 11,839    11,839 
On disposals  
At 30 November 2023 206,143    206,143 
Net book values
Closing balance as at 30 November 2023 67,088    67,088 
Opening balance as at 01 December 2022 78,927    78,927 


5.

Stocks

2023
£
  2022
£
Stocks 3,200    3,200 
3,200    3,200 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 16,899    13,399 
16,899    13,399 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Bank Loans & Overdrafts 4,730    4,730 
Amounts Owed to Group Undertakings 166,945    184,945 
Corporation Tax 4,998    11,362 
Accrued Expenses 3,886    3,835 
Obligations under HP/Financial Leases 1,089    11,162 
Director: Dr C C Park 6,000    4,000 
187,648    220,034 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 66,423    72,499 
Obligations Under HP/Financial Leases   1,222 
66,423    73,721 

9.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 12,747    14,996 
12,747    14,996 

10.

Share Capital

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

11.

Creditors: amount falling due within and after more than one year

Obligations Under HP are secured on the assets to which they relate. The Bank Loan is secured on the investment property within Little Dental Co Property Limited.

Creditors which fall due after five years are payable by instalments and total £39,118 (2022: £46,394).
12.

Parent Company

The parent company of Little Dental Co Limited is Christopher Park Limited and its registered office is Sunnyridge, 14 Orchard Close, Westfield, Radstock, United Kingdom, BA3 3RF.

2