07571621falsethat of a Dental practice2022-11-012023-10-31http://www.companieshouse.gov.uk/2022-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2022-10-31http://www.companieshouse.gov.uk/cd:Director12022-11-012023-10-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2022-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-10-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-10-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-11-012023-10-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-10-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-11-012023-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2022-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-10-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-11-012023-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-10-31http://www.companieshouse.gov.uk/pt:NetGoodwill2022-11-012023-10-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-10-31http://www.companieshouse.gov.uk/2022-11-012023-10-31http://www.companieshouse.gov.uk/2022-10-31http://www.companieshouse.gov.uk/cd:FRS1022022-11-012023-10-31http://www.companieshouse.gov.uk/2023-10-31http://www.companieshouse.gov.uk/cd:FullAccounts2022-11-012023-10-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-11-012023-10-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 07571621

John Moore Dental Practice Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023

Prepared By:
Frank Gartland Limited
6 Torland Road
Plymouth
PL3 5TS

John Moore Dental Practice Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
DIRECTORS
John V Moore
SECRETARY
Mrs P Z Moore
REGISTERED OFFICE
51 Houndiscombe Road
Mutley
Plymouth
PL4 6EX
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07571621
ACCOUNTANTS
Frank Gartland Limited
6 Torland Road
Plymouth
PL3 5TS

John Moore Dental Practice Limited

ACCOUNTS
FOR THEYEARENDED31/10/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

John Moore Dental Practice Limited

BALANCE SHEET AT 31/10/2023
20232022
Notes££
FIXED ASSETS
Intangible assets2120,400135,450
Tangible assets344,87964,054
165,279199,504
CURRENT ASSETS
Stock1,1001,100
Debtors53009,152
Cash at bank and in hand27,47065,386
28,87075,638
CREDITORS: Amounts falling due within one year630,35534,871
NET CURRENT (LIABILITIES) / ASSETS(1,485)40,767
TOTAL ASSETS LESS CURRENT LIABILITIES163,794240,271
CREDITORS: Amounts falling due after more than one year7-25,171
PROVISIONS FOR LIABILITIES AND CHARGES910,80011,800
NET ASSETS152,994203,300
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account152,894203,200
SHAREHOLDERS' FUNDS152,994203,300
For the year ending 31/10/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 19/01/2024 and signed on their behalf by
.............................
John V Moore
Director

John Moore Dental Practice Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesstraight line 15%
Fixtures and Fittingsreducing balance 15%
Equipmentstraight line 33%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1e. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

John Moore Dental Practice Limited

2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/11/2022301,000301,000
At 31/10/2023301,000301,000
Depreciation
At 01/11/2022165,550165,550
For the year15,05015,050
At 31/10/2023180,600180,600
Net Book Amounts
At 31/10/2023120,400120,400
At 31/10/2022135,450135,450
3. TANGIBLE FIXED ASSETS
Short LeaseholdFixtures
Propertiesand FittingsEquipmentTotal
££££
Cost
At 01/11/20224,85211,515217,653234,020
Additions--34,94334,943
At 31/10/20234,85211,515252,596268,963
Depreciation
At 01/11/20222,8288,292158,846169,966
For the year40448353,23154,118
At 31/10/20233,2328,775212,077224,084
Net Book Amounts
At 31/10/20231,6202,74040,51944,879
At 31/10/20222,0243,22358,80764,054
4. STOCK 20232022
££
Stock comprises:
Stock1,1001,100
1,1001,100

John Moore Dental Practice Limited

5. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors3001,300
Directors current account-7,852
3009,152
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax15,4508,100
PAYE control3,5073,593
Directors current account4,497-
Bank Loan-10,800
Trade creditors2,9428,419
Accruals3,9593,959
30,35534,871
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Bank loans (unsecured) >1yr-25,171
-25,171
8. EMPLOYEES
20232022
No.No.
Average number of employees66

John Moore Dental Practice Limited

9. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation10,80011,800
10,80011,800
10. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
100 Class 1 shares of £1 each100100
100100
11. OTHER FINANCIAL COMMITMENTS
At 31/10/2023 the company was committed to making the following payments under non-cancellable operating leases:
20232022
££
Operating Leases which expire:
Within one year21,00021,000
Within two to five years63,00084,000
12. RELATED PARTY TRANSACTIONS
The company rents its premises from the shareholders and in the year rent of £21,000 (2022 £21,000) was paid.