2022-04-012023-03-312023-03-31false09482809ASR DENTAL CARE 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ASR DENTAL CARE LIMITED

Registered Number
09482809
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ASR DENTAL CARE LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

HUSSAIN, Altaf

Company Secretary

HUSSAIN, Sumera

Registered Address

The Crescent Dental & Implant Centre Asr Finance Office
The Crescent
Selby
YO8 4PE

Registered Number

09482809 (England and Wales)
ASR DENTAL CARE LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets61,854,8451,855,205
Tangible assets7715,520200,913
2,570,3652,056,118
Current assets
Debtors8739,545633,643
Cash at bank and on hand15,660141,333
755,205774,976
Creditors amounts falling due within one year9(840,036)(43,649)
Net current assets (liabilities)(84,831)731,327
Total assets less current liabilities2,485,5342,787,445
Creditors amounts falling due after one year10(1,915,716)(2,125,409)
Provisions for liabilities11(47,372)-
Net assets522,446662,036
Capital and reserves
Called up share capital22
Profit and loss account522,444662,034
Shareholders' funds522,446662,036
The financial statements were approved and authorised for issue by the Director on 18 December 2023, and are signed on its behalf by:
HUSSAIN, Altaf
Director
Registered Company No. 09482809
ASR DENTAL CARE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.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.
2.Compliance with applicable reporting framework
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was that of a dental practice.
4.Accounting policies
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment20
Intangible assets policy
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
5.Employee information

20232022
Average number of employees during the year11
6.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 221,855,5651,855,565
At 31 March 231,855,5651,855,565
Amortisation and impairment
At 01 April 22360360
Charge for year360360
At 31 March 23720720
Net book value
At 31 March 231,854,8451,854,845
At 31 March 221,855,2051,855,205
7.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 22166,65735,8207,000209,477
Additions415,455273,03216,008704,495
Transfers(125,228)--(125,228)
At 31 March 23456,884308,85223,008788,744
Depreciation and impairment
At 01 April 22-7,1641,4008,564
Charge for year-60,3384,32264,660
At 31 March 23-67,5025,72273,224
Net book value
At 31 March 23456,884241,35017,286715,520
At 31 March 22166,65728,6565,600200,913
8.Debtors

2023

2022

££
Trade debtors / trade receivables21,00021,000
Other debtors550,545528,643
Prepayments and accrued income168,00084,000
Total739,545633,643
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables33,9867,300
Bank borrowings and overdrafts104,847-
Amounts owed to related parties111,9083,718
Other creditors585,37132,631
Accrued liabilities and deferred income3,924-
Total840,03643,649
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts1,915,7162,125,409
Total1,915,7162,125,409
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)47,372-
Total47,372-