IRIS Accounts Production v23.3.0.418 SC540378 director 1.9.22 31.8.23 31.8.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5403782022-08-31SC5403782023-08-31SC5403782022-09-012023-08-31SC5403782021-08-31SC5403782021-09-012022-08-31SC5403782022-08-31SC540378ns10:Originalns15:Scotland2022-09-012023-08-31SC540378ns14:PoundSterlingns10:Original2022-09-012023-08-31SC540378ns10:Originalns10:Director12022-09-012023-08-31SC540378ns10:Original2022-09-012023-08-31SC540378ns10:Original2023-08-31SC540378ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-31SC540378ns10:Originalns10:SmallEntities2022-09-012023-08-31SC540378ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-31SC540378ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-31SC540378ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-31SC540378ns10:Originalns10:FullAccounts2022-09-012023-08-31SC540378ns10:Original12022-09-012023-08-31SC540378ns10:CompanySecretary1ns10:Original2022-09-012023-08-31SC540378ns10:Originalns10:RegisteredOffice2022-09-012023-08-31SC540378ns10:Original2022-08-31SC540378ns10:Originalns5:CurrentFinancialInstruments2023-08-31SC540378ns10:Originalns5:CurrentFinancialInstruments2022-08-31SC540378ns5:ShareCapitalns10:Original2023-08-31SC540378ns5:ShareCapitalns10:Original2022-08-31SC540378ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-31SC540378ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-31SC540378ns10:Originalns5:NetGoodwill2022-09-012023-08-31SC540378ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-09-012023-08-31SC540378ns10:Originalns5:PlantMachinery2022-09-012023-08-31SC540378ns10:Original2021-09-012022-08-31SC540378ns10:Originalns5:NetGoodwill2022-08-31SC540378ns10:Originalns5:NetGoodwill2023-08-31SC540378ns10:Originalns5:NetGoodwill2022-08-31SC540378ns10:Originalns5:PlantMachinery2022-08-31SC540378ns10:Originalns5:PlantMachinery2023-08-31SC540378ns10:Originalns5:PlantMachinery2022-08-31SC540378ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-31SC540378ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31
REGISTERED NUMBER: SC540378 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Templehall Dental Practice Limited

Templehall Dental Practice Limited (Registered number: SC540378)

Contents of the Financial Statements
for the Year Ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Templehall Dental Practice Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: F Mcfadzean





SECRETARY: F Mcfadzean





REGISTERED OFFICE: Beauly Place
Kirkcaldy
Fife
KY2 6EX





REGISTERED NUMBER: SC540378 (Scotland)

Templehall Dental Practice Limited (Registered number: SC540378)

Balance Sheet
31 August 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 204,675 215,982
204,675 215,982

CURRENT ASSETS
Stocks 13,500 12,500
Debtors 6 176,315 165,363
Cash at bank 603,751 374,927
793,566 552,790
CREDITORS
Amounts falling due within one year 7 (244,140 ) (220,671 )
NET CURRENT ASSETS 549,426 332,119
TOTAL ASSETS LESS CURRENT LIABILITIES 754,101 548,101

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 754,100 548,100
754,101 548,101

Templehall Dental Practice Limited (Registered number: SC540378)

Balance Sheet - continued
31 August 2023


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

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

The director acknowledges her 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.

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 director and authorised for issue on 8 March 2024 and were signed by:





F Mcfadzean - Director


Templehall Dental Practice Limited (Registered number: SC540378)

Notes to the Financial Statements
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

Templehall Dental Practice Limited is a private company, limited by shares , registered in Scotland. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on cost and at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Templehall Dental Practice Limited (Registered number: SC540378)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 1,805,100
AMORTISATION
At 1 September 2022
and 31 August 2023 1,805,100
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 376,918
Additions 25,313
At 31 August 2023 402,231
DEPRECIATION
At 1 September 2022 160,936
Charge for year 36,620
At 31 August 2023 197,556
NET BOOK VALUE
At 31 August 2023 204,675
At 31 August 2022 215,982

Templehall Dental Practice Limited (Registered number: SC540378)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 133,119 148,304
Other debtors 43,196 17,059
176,315 165,363

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 105,090 84,910
Taxation and social security 134,242 131,152
Other creditors 4,808 4,609
244,140 220,671