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REGISTERED NUMBER: 04552593 (England and Wales)









DIRECT DENTURE CARE CENTRES UK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DIRECT DENTURE CARE CENTRES UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mr L Butler



SECRETARY: Mrs K Butler



REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU



REGISTERED NUMBER: 04552593 (England and Wales)



ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
Havant
Hampshire
PO9 1QU



BANKERS: National Westminster Bank plc
4 High Street
Petersfield
Hampshire
GU32 3JF

DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 215,604 166,307
215,604 166,307

CURRENT ASSETS
Stocks 6 21,992 11,092
Debtors 7 2,216 9,682
Cash at bank 305,889 468,212
330,097 488,986
CREDITORS
Amounts falling due within one year 8 131,719 200,339
NET CURRENT ASSETS 198,378 288,647
TOTAL ASSETS LESS CURRENT
LIABILITIES

413,982

454,954

PROVISIONS FOR LIABILITIES 51,685 38,725
NET ASSETS 362,297 416,229

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 362,197 416,129
SHAREHOLDERS' FUNDS 362,297 416,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

BALANCE SHEET - continued
30 NOVEMBER 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 director and authorised for issue on 16 April 2024 and were signed by:





Mr L Butler - Director


DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Direct Denture Care Centres UK 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 represents fees receivable, excluding value added tax. Turnover is recognised at the point when the service is provided, as agreed with the customer.

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 - 50% on cost, 25% on reducing balance, 20% on cost and 15% on reducing balance

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

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

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.


DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 35,000
AMORTISATION
At 1 December 2022
and 30 November 2023 35,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 December 2022 225,437 491,995 24,225 741,657
Additions - 95,821 - 95,821
Disposals - - (24,225 ) (24,225 )
At 30 November 2023 225,437 587,816 - 813,253
DEPRECIATION
At 1 December 2022 213,926 340,433 20,991 575,350
Charge for year 5,755 37,535 - 43,290
Eliminated on disposal - - (20,991 ) (20,991 )
At 30 November 2023 219,681 377,968 - 597,649
NET BOOK VALUE
At 30 November 2023 5,756 209,848 - 215,604
At 30 November 2022 11,511 151,562 3,234 166,307

6. STOCKS
2023 2022
£    £   
Stocks 21,992 11,092

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,613 8,552
Directors' current accounts - 1,130
Prepayments 603 -
2,216 9,682

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 62,611 116,968
Corporation tax 53,288 55,976
Other creditors 1,864 19,946
Directors' current accounts 1,466 -
Accrued expenses 12,490 7,449
131,719 200,339

DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
Mr L Butler
Balance outstanding at start of year 1,130 167,196
Amounts advanced - 1,462
Amounts repaid (2,596 ) (167,528 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,466 ) 1,130