2022-08-012023-07-312023-07-31false08146889BOGNOR REGIS DENTAL 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BOGNOR REGIS DENTAL LIMITED

(formerly KNIGHTS DENTAL SURGERY LIMITED)

Registered Number
08146889
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

BOGNOR REGIS DENTAL LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

KAUR, Rajbir

Registered Address

131 Birdham Road
Chichester
PO20 7DY

Registered Number

08146889 (England and Wales)
BOGNOR REGIS DENTAL LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3443,667508,090
Tangible assets480,38046,210
524,047554,300
Current assets
Stocks51,8001,800
Debtors6224,4962,825
Cash at bank and on hand7,260140,524
233,556145,149
Creditors amounts falling due within one year7(114,264)(39,258)
Net current assets (liabilities)119,292105,891
Total assets less current liabilities643,339660,191
Provisions for liabilities8(18,252)(10,165)
Net assets625,087650,026
Capital and reserves
Profit and loss account625,087650,026
Shareholders' funds625,087650,026
The financial statements were approved and authorised for issue by the Director on 18 April 2024, and are signed on its behalf by:
KAUR, Rajbir
Director
Registered Company No. 08146889
BOGNOR REGIS DENTAL LIMITED
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-5
Fixtures and fittings25-
Vehicles20-
Office Equipment-4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year75
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 August 22626,0008,300634,300
At 31 July 23626,0008,300634,300
Amortisation and impairment
At 01 August 22125,2001,010126,210
Charge for year62,6001,82364,423
At 31 July 23187,8002,833190,633
Net book value
At 31 July 23438,2005,467443,667
At 31 July 22500,8007,290508,090
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 August 2228,21540,25022,93511,548102,948
Additions76841,8795,14635948,152
At 31 July 2328,98382,12928,08111,907151,100
Depreciation and impairment
At 01 August 2225,2358822,3439,07256,738
Charge for year69611,53796178813,982
At 31 July 2325,93111,62523,3049,86070,720
Net book value
At 31 July 233,05270,5044,7772,04780,380
At 31 July 222,98040,1625922,47646,210
5.Stocks

2023

2022

££
Other stocks1,8001,800
Total1,8001,800
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables6,1312,825
Amounts owed by group undertakings218,365-
Total224,4962,825
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables105-
Amounts owed to related parties-88
Taxation and social security35,04335,408
Other creditors66,7593,762
Accrued liabilities and deferred income12,357-
Total114,26439,258
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)18,25210,165
Total18,25210,165
9.Related party transactions
A credit balance of £66,639 (2022- £3,590) existed on the director loan account as at year end. The company received management services from its parent company, Clifftop Limited to the value of £24,000 (2022- £24,000) Additionally it paid dividends and rental income to the value of £128,000 (2022-£90,700) and £24,000 (2022-£24,000) respectively and provided loan finance with £218,364 (2022- Dr £88) owed at year end