2022-04-012023-03-312023-03-31false13146139ASR DENTAL CARE ELLAND 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ASR DENTAL CARE ELLAND LIMITED

Registered Number
13146139
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

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

Director

HUSSAIN, Altaf, Dr

Registered Address

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

Registered Number

13146139 (England and Wales)
ASR DENTAL CARE ELLAND LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets61,018,7281,018,728
Tangible assets7141,828129,333
1,160,5561,148,061
Current assets
Stocks89,130-
Debtors928,7222,964
Cash at bank and on hand25,09511,753
62,94714,717
Creditors amounts falling due within one year10(470,425)(364,289)
Net current assets (liabilities)(407,478)(349,572)
Total assets less current liabilities753,078798,489
Creditors amounts falling due after one year11(732,732)(800,000)
Provisions for liabilities12(7,947)-
Net assets12,399(1,511)
Capital and reserves
Called up share capital100100
Profit and loss account12,299(1,611)
Shareholders' funds12,399(1,511)
The financial statements were approved and authorised for issue by the Director on 15 December 2023, and are signed on its behalf by:
HUSSAIN, Altaf, Dr
Director
Registered Company No. 13146139
ASR DENTAL CARE ELLAND 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
Fixtures and fittings20
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.
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
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 year135
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 221,018,7281,018,728
At 31 March 231,018,7281,018,728
Net book value
At 31 March 231,018,7281,018,728
At 31 March 221,018,7281,018,728
7.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 22100,00032,000--132,000
Additions--15,97232516,297
At 31 March 23100,00032,00015,972325148,297
Depreciation and impairment
At 01 April 22-2,667--2,667
Charge for year-2,4441,331273,802
At 31 March 23-5,1111,331276,469
Net book value
At 31 March 23100,00026,88914,641298141,828
At 31 March 22100,00029,333--129,333
8.Stocks

2023

2022

££
Other stocks9,130-
Total9,130-
9.Debtors

2023

2022

££
Trade debtors / trade receivables2,7392,364
Amounts owed by group undertakings-600
Other debtors25,983-
Total28,7222,964
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables65,812-
Bank borrowings and overdrafts37,634-
Amounts owed to related parties2,400-
Other creditors361,289361,289
Accrued liabilities and deferred income3,2903,000
Total470,425364,289
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts732,732800,000
Total732,732800,000
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)7,947-
Total7,947-