Dental Hygiene Limited 09476645 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is dental hygiene. Digita Accounts Production Advanced 6.30.9574.0 true true 09476645 2023-04-01 2024-03-31 09476645 2024-03-31 09476645 core:RetainedEarningsAccumulatedLosses 2024-03-31 09476645 core:ShareCapital 2024-03-31 09476645 core:CurrentFinancialInstruments 2024-03-31 09476645 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 09476645 core:OfficeEquipment 2024-03-31 09476645 core:PlantMachinery 2024-03-31 09476645 bus:SmallEntities 2023-04-01 2024-03-31 09476645 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 09476645 bus:FilletedAccounts 2023-04-01 2024-03-31 09476645 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 09476645 bus:RegisteredOffice 2023-04-01 2024-03-31 09476645 bus:Director1 2023-04-01 2024-03-31 09476645 bus:Director2 2023-04-01 2024-03-31 09476645 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09476645 core:OfficeEquipment 2023-04-01 2024-03-31 09476645 core:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 09476645 core:PlantMachinery 2023-04-01 2024-03-31 09476645 countries:EnglandWales 2023-04-01 2024-03-31 09476645 2023-03-31 09476645 core:OfficeEquipment 2023-03-31 09476645 core:PlantMachinery 2023-03-31 09476645 2022-04-01 2023-03-31 09476645 2023-03-31 09476645 core:RetainedEarningsAccumulatedLosses 2023-03-31 09476645 core:ShareCapital 2023-03-31 09476645 core:CurrentFinancialInstruments 2023-03-31 09476645 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 09476645 core:OfficeEquipment 2023-03-31 09476645 core:PlantMachinery 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 09476645

Dental Hygiene Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 March 2024

 

Dental Hygiene Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 6

 

Dental Hygiene Limited

Company Information

Directors

K S Kristiansen

M D Kristiansen

Registered office

83 King Street
Melksham
Wiltshire
SN12 6HQ

Accountants

Burton Sweet
Chartered Accountants and Business Advisers
Spencer House
Morston Court
Aisecome Way
Weston-super-Mare
North Somerset
BS22 8NG

 

Dental Hygiene Limited

(Registration number: 09476645)
Balance Sheet
31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

616

333

Current assets

 

Debtors

-

6,766

Cash at bank and in hand

 

41,862

33,488

 

41,862

40,254

Creditors: Amounts falling due within one year

5

(29,531)

(25,520)

Net current assets

 

12,331

14,734

Net assets

 

12,947

15,067

Capital and reserves

 

Called up share capital

100

100

Retained earnings

12,847

14,967

Shareholders' funds

 

12,947

15,067

 

Dental Hygiene Limited

(Registration number: 09476645)
Balance Sheet
31 March 2024

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 August 2024 and signed on its behalf by:
 

.........................................
M D Kristiansen
Director

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Dental Hygiene Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
83 King Street
Melksham
Wiltshire
SN12 6HQ
England

These financial statements were authorised for issue by the Board on 1 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Dental Hygiene Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% straight line

Computer

15% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

Dental Hygiene Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2024

4

Tangible assets

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 April 2023

290

559

849

Additions

-

407

407

At 31 March 2024

290

966

1,256

Depreciation

At 1 April 2023

168

348

516

Charge for the year

31

93

124

At 31 March 2024

199

441

640

Carrying amount

At 31 March 2024

91

525

616

At 31 March 2023

122

211

333

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

9,716

11,428

Accruals and deferred income

1,800

1,680

Other creditors

18,015

12,412

29,531

25,520