Company Registration No. 12276778 (England and Wales)
LHHdent Ltd
Unaudited accounts
for the year ended 31 October 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of LHHdent Ltd for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
LHHdent Ltd for the year ended
31 October 2023 as set out on pages
3 -
5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Sigma Chartered Accountants
Chartered Accountants
J O Hunter House
409 Bradford Road
Huddersfield
West Yorkshire
HD2 2RB
31 July 2024
LHHdent Ltd
Statement of financial position
as at 31 October 2023
Tangible assets
69,904
45,372
Cash at bank and in hand
402,436
339,606
Creditors: amounts falling due within one year
(74,012)
(48,492)
Net current assets
338,424
301,114
Total assets less current liabilities
467,215
390,373
Provisions for liabilities
Deferred tax
(15,741)
(8,621)
Net assets
451,474
381,752
Called up share capital
20
20
Profit and loss account
451,454
381,732
Shareholders' funds
451,474
381,752
For the year ending 31 October 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2024 and were signed on its behalf by
Dr Hamid Akhtar Khan
Director
Company Registration No. 12276778
LHHdent Ltd
Notes to the Accounts
for the year ended 31 October 2023
LHHdent Ltd is a private company, limited by shares, registered in England and Wales, registration number 12276778. The registered office is 17 Leeds Road, Mirfield, West Yorkshire, WF14 0BY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on cost.
Fixtures & fittings
25% on cost
Computer equipment
25% on cost.
4
Tangible fixed assets
Total
At 31 October 2023
116,611
Charge for the year
28,612
LHHdent Ltd
Notes to the Accounts
for the year ended 31 October 2023
5
Average number of employees
During the year the average number of employees was 0 (2022: 0).