2023-03-162024-03-312024-03-31false14734492Johnston Dental 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Johnston Dental Ltd

Registered Number
14734492
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

Johnston Dental Ltd
Company Information
for the period from 16 March 2023 to 31 March 2024

Director

Dr William Johnston

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

14734492 (England and Wales)
Johnston Dental Ltd
Statement of Financial Position
31 March 2024

Notes

2024

£

£

Current assets
Debtors316,463
Cash at bank and on hand31,951
48,414
Creditors amounts falling due within one year4(18,258)
Net current assets (liabilities)30,156
Total assets less current liabilities30,156
Net assets30,156
Capital and reserves
Called up share capital100
Profit and loss account30,056
Shareholders' funds30,156
The financial statements were approved and authorised for issue by the Director on 26 July 2024, and are signed on its behalf by:
Dr William Johnston
Director
Registered Company No. 14734492
Johnston Dental Ltd
Notes to the Financial Statements
for the period ended 31 March 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently 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.
Turnover 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.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

2024
Average number of employees during the year0
3.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables4,125
Other debtors12,338
Total16,463
4.Creditors: amounts due within one year

2024

£
Taxation and social security18,245
Accrued liabilities and deferred income13
Total18,258
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Dr William Johnston048,10135,79512,306
048,10135,79512,306
6.Related party transactions
During the year the company loaned the director £12,306. This loan is repayable upon demand. Interest was charged on the loan at the monthly UK market rate. The Director will ensure that the overdrawn balance of £12,306 is paid back into the company bank account by 31 December 2024.