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REGISTERED NUMBER: 09105079 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

H S Dental Limited

H S Dental Limited (Registered number: 09105079)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


H S Dental Limited (Registered number: 09105079)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 448,026 501,257
Tangible assets 5 322,608 295,790
770,634 797,047

CURRENT ASSETS
Debtors 6 17,133 16,706
Cash at bank 83,630 41,609
100,763 58,315
CREDITORS
Amounts falling due within one year 7 132,174 119,292
NET CURRENT LIABILITIES (31,411 ) (60,977 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

739,223

736,070

CREDITORS
Amounts falling due after more than
one year

8

(628,085

)

(670,330

)

PROVISIONS FOR LIABILITIES (26,923 ) (24,850 )
NET ASSETS 84,215 40,890

CAPITAL AND RESERVES
Called up share capital 9 20 20
Retained earnings 84,195 40,870
SHAREHOLDERS' FUNDS 84,215 40,890

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

H S Dental Limited (Registered number: 09105079)

Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2024 and were signed by:





Dr H Salman - Director


H S Dental Limited (Registered number: 09105079)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

H S Dental Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09105079

Registered office: Weaverham Dental Practice
12 Church Street
Weaverham
Northwich
Cheshire
CW8 3NG

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, being that of a Dental Practice and is shown net of any discounts.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

H S Dental Limited (Registered number: 09105079)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

H S Dental Limited (Registered number: 09105079)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 532,308
AMORTISATION
At 1 April 2023 31,051
Amortisation for year 53,231
At 31 March 2024 84,282
NET BOOK VALUE
At 31 March 2024 448,026
At 31 March 2023 501,257

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2023 165,000 137,610 2,692 305,302
Additions 19,401 34,260 2,000 55,661
At 31 March 2024 184,401 171,870 4,692 360,963
DEPRECIATION
At 1 April 2023 - 9,200 312 9,512
Charge for year - 28,334 509 28,843
At 31 March 2024 - 37,534 821 38,355
NET BOOK VALUE
At 31 March 2024 184,401 134,336 3,871 322,608
At 31 March 2023 165,000 128,410 2,380 295,790

The building element of land and buildings is not being depreciated as the building is being maintained to a high level of maintenance and the director considers that depreciation is not required.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 17,133 16,706

H S Dental Limited (Registered number: 09105079)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 38,185 38,433
Hire purchase contracts 25,197 19,732
Trade creditors 6,265 6,311
Taxation and social security 24,667 1,043
Other creditors 37,860 53,773
132,174 119,292

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 558,704 596,641
Hire purchase contracts 69,381 73,689
628,085 670,330

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 558,704 596,641

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
10 Ordinary 1 10 10
10 Ordinary A 1 10 10
20 20