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Registered number: 07058656
Clifton Dental Care Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Xeinadin South Wales & West Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07058656
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 655,493 714,475
655,493 714,475
CURRENT ASSETS
Stocks 6 5,840 5,309
Debtors 7 150,089 132,252
Cash at bank and in hand 4,927 18,678
160,856 156,239
Creditors: Amounts Falling Due Within One Year 8 (212,432 ) (196,612 )
NET CURRENT ASSETS (LIABILITIES) (51,576 ) (40,373 )
TOTAL ASSETS LESS CURRENT LIABILITIES 603,917 674,102
Creditors: Amounts Falling Due After More Than One Year 9 (553,773 ) (626,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (49,237 ) (46,502 )
NET ASSETS 907 933
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 807 833
SHAREHOLDERS' FUNDS 907 933
Page 1
Page 2
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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Pryde
Director
26/03/2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Clifton Dental Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07058656 . The registered office is Celtic House, Caxton Place, Pentwyn, Cardiff, South Glamorgan, CF23 8HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% Straight line
Leasehold 2% Straight line
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 10 10
Sales, marketing and distribution 9 7
19 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 900,000
As at 31 October 2023 900,000
Amortisation
As at 1 November 2022 900,000
As at 31 October 2023 900,000
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5. Tangible Assets
Land & Property
Freehold Investment Properties Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 November 2022 343,200 216,000 111,448 57,490
Additions - - 3,431 -
As at 31 October 2023 343,200 216,000 114,879 57,490
Depreciation
As at 1 November 2022 54,912 34,560 83,657 18,864
Provided during the period 6,864 4,320 7,379 9,657
As at 31 October 2023 61,776 38,880 91,036 28,521
Net Book Value
As at 31 October 2023 281,424 177,120 23,843 28,969
As at 1 November 2022 288,288 181,440 27,791 38,626
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 287,589 28,836 1,044,563
Additions 12,929 - 16,360
As at 31 October 2023 300,518 28,836 1,060,923
Depreciation
As at 1 November 2022 111,273 26,822 330,088
Provided during the period 45,780 1,342 75,342
As at 31 October 2023 157,053 28,164 405,430
Net Book Value
As at 31 October 2023 143,465 672 655,493
As at 1 November 2022 176,316 2,014 714,475
6. Stocks
2023 2022
£ £
Stock 5,840 5,309
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 96,481 97,729
Prepayments and accrued income 3,571 13,501
Other debtors 5,319 5,830
Directors' loan accounts 44,718 15,192
150,089 132,252
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 9,839 29,970
Trade creditors 32,055 49,045
Bank loans and overdrafts 69,017 74,193
Corporation tax 77,942 20,101
Other taxes and social security 5,288 3,176
Pension Control 1,067 929
Patient charges 14,602 14,397
Accrued expenses 2,622 4,801
212,432 196,612
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 32,221 42,059
Bank loan 1-2 years 62,598 73,415
Bank loan 2-5 years 133,467 168,640
Bank loan more than 5 yr by instal 325,487 342,553
553,773 626,667
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,839 29,970
Later than one year and not later than five years 32,221 42,059
42,060 72,029
42,060 72,029
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
At the balance sheet date, the directors owed to the company £44,718 (2022 : £15,192).

The above loan will be repaid within 9 months of the year end.
13. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 148,000 148,000
148,000 148,000
During the year the divdiends voted to the the directors were £148,000 (2022: £148,000).
14. Ultimate Controlling Party
The company's ultimate controlling party is Mr Christopher Pryde and Mrs Jane Pryde by virtue of their share capital in the company.
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