IRIS Accounts Production v23.3.1.45 04214123 Board of Directors 1.6.22 31.5.23 31.5.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh042141232022-05-31042141232023-05-31042141232022-06-012023-05-31042141232021-05-31042141232021-06-012022-05-31042141232022-05-3104214123ns10:Originalns15:EnglandWales2022-06-012023-05-3104214123ns14:PoundSterlingns10:Original2022-06-012023-05-3104214123ns10:Originalns10:Director12022-06-012023-05-3104214123ns10:Original2022-06-012023-05-3104214123ns10:Original2023-05-3104214123ns10:Originalns10:PrivateLimitedCompanyLtd2022-06-012023-05-3104214123ns10:Originalns10:SmallEntities2022-06-012023-05-3104214123ns10:Originalns10:AuditExemptWithAccountantsReport2022-06-012023-05-3104214123ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3104214123ns10:SmallCompaniesRegimeForAccountsns10:Original2022-06-012023-05-3104214123ns10:Originalns10:FullAccounts2022-06-012023-05-3104214123ns10:Originalns10:Director22022-06-012023-05-3104214123ns10:CompanySecretary1ns10:Original2022-06-012023-05-3104214123ns10:Originalns10:RegisteredOffice2022-06-012023-05-3104214123ns10:Original2022-05-3104214123ns10:Originalns5:CurrentFinancialInstruments2023-05-3104214123ns10:Originalns5:CurrentFinancialInstruments2022-05-3104214123ns5:ShareCapitalns10:Original2023-05-3104214123ns5:ShareCapitalns10:Original2022-05-3104214123ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-05-3104214123ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-05-3104214123ns10:Originalns5:PlantMachinery2022-06-012023-05-3104214123ns10:Original2021-06-012022-05-3104214123ns10:Originalns5:PlantMachinery2022-05-3104214123ns10:Originalns5:PlantMachinery2023-05-3104214123ns10:Originalns5:PlantMachinery2022-05-3104214123ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3104214123ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-05-31
REGISTERED NUMBER: 04214123 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

TOP DENT LIMITED

TOP DENT LIMITED (REGISTERED NUMBER: 04214123)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

TOP DENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: R.A. Connolly
Mrs C.A. Connolly





SECRETARY: Mrs C.A. Connolly





REGISTERED OFFICE: 117 Westdale Walk
Kempston
Bedford
Bedfordshire
MK42 8NQ





REGISTERED NUMBER: 04214123 (England and Wales)





ACCOUNTANTS: Longstaff, Gentle & Co
61 Harpur Street
Bedford
Bedfordshire
MK40 2SR

TOP DENT LIMITED (REGISTERED NUMBER: 04214123)

BALANCE SHEET
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,079 3,895

CURRENT ASSETS
Debtors 5 8,724 5,819
Cash at bank 15,660 26,410
24,384 32,229
CREDITORS
Amounts falling due within one year 6 11,003 10,768
NET CURRENT ASSETS 13,381 21,461
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,460

25,356

PROVISIONS FOR LIABILITIES 770 740
NET ASSETS 15,690 24,616

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 15,688 24,614
SHAREHOLDERS' FUNDS 15,690 24,616

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

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

The directors acknowledge their 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.

TOP DENT LIMITED (REGISTERED NUMBER: 04214123)

BALANCE SHEET - continued
31 MAY 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 Board of Directors and authorised for issue on 10 January 2024 and were signed on its behalf by:





R.A. Connolly - Director


TOP DENT LIMITED (REGISTERED NUMBER: 04214123)

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

1. STATUTORY INFORMATION

Top Dent 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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.

TOP DENT LIMITED (REGISTERED NUMBER: 04214123)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 10,383
DEPRECIATION
At 1 June 2022 6,488
Charge for year 816
At 31 May 2023 7,304
NET BOOK VALUE
At 31 May 2023 3,079
At 31 May 2022 3,895

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade Debtors 8,375 5,740
Prepayments 349 79
8,724 5,819

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Taxation 9,736 9,578
Directors' Current Accounts 325 248
Accrued Expenses 942 942
11,003 10,768

TOP DENT LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
TOP DENT LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2023 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Longstaff, Gentle & Co
61 Harpur Street
Bedford
Bedfordshire
MK40 2SR


10 January 2024