2023-04-012024-03-312024-03-31false13286246MILNER DENTAL CARE 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MILNER DENTAL CARE LTD

Registered Number
13286246
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

MILNER DENTAL CARE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

MILNER, Natalie Lois, Dr

Registered Address

40 Chew Brook Drive
Greenfield
Oldham
OL3 7PD

Registered Number

13286246 (England and Wales)
MILNER DENTAL CARE LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3447,100447,100
Tangible assets4264,612219,060
711,712666,160
Current assets
Stocks511,0008,000
Debtors77,87925,711
Cash at bank and on hand86,862101,155
175,741134,866
Creditors amounts falling due within one year6(93,447)(122,065)
Net current assets (liabilities)82,29412,801
Total assets less current liabilities794,006678,961
Creditors amounts falling due after one year7(465,006)(480,388)
Provisions for liabilities8(14,814)(6,157)
Net assets314,186192,416
Capital and reserves
Called up share capital11
Profit and loss account314,185192,415
Shareholders' funds314,186192,416
The financial statements were approved and authorised for issue by the Director on 31 July 2024, and are signed on its behalf by:
MILNER, Natalie Lois, Dr
Director
Registered Company No. 13286246
MILNER DENTAL CARE LTD
Notes to the Financial Statements
for the year 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 accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has 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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
2.Average number of employees

20242023
Average number of employees during the year65
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 23447,100447,100
At 31 March 24447,100447,100
Net book value
At 31 March 24447,100447,100
At 31 March 23447,100447,100
4.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 23186,65333,2787,543227,474
Additions-10,93954,10265,041
At 31 March 24186,65344,21761,645292,515
Depreciation and impairment
At 01 April 23-6,8521,5628,414
Charge for year-7,47312,01619,489
At 31 March 24-14,32513,57827,903
Net book value
At 31 March 24186,65329,89248,067264,612
At 31 March 23186,65326,4265,981219,060
5.Stocks

2024

2023

££
Raw materials and consumables11,0008,000
Total11,0008,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,5031,979
Bank borrowings and overdrafts37,48359,583
Amounts owed to related parties20,03626,469
Taxation and social security26,07028,038
Other creditors355255
Accrued liabilities and deferred income3,0005,741
Total93,447122,065
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts465,006480,388
Total465,006480,388
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)14,8146,157
Total14,8146,157
9.Related party transactions
During the year the director made available a loan to the company. At the year end the balance of the loan was £20,036.25.