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Registered number: 13041352
Dental OP Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2023
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13041352
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 200 860
Investments 5 732,821 732,821
733,021 733,681
CURRENT ASSETS
Debtors 66,176 71,846
Cash at bank and in hand 2,451 1,975
68,627 73,821
Creditors: Amounts Falling Due Within One Year (149,678 ) (142,414 )
NET CURRENT ASSETS (LIABILITIES) (81,051 ) (68,593 )
TOTAL ASSETS LESS CURRENT LIABILITIES 651,970 665,088
Creditors: Amounts Falling Due After More Than One Year 6 (615,660 ) (664,786 )
NET ASSETS 36,310 302
CAPITAL AND RESERVES
Called up share capital 7 150 150
Profit and Loss Account 36,160 152
SHAREHOLDERS' FUNDS 36,310 302
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For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr O Parvaiz
Director
9 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Dental OP Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13041352 . The registered office is 38 Huron Crescent, Cardiff, CF23 6DT.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
2.3. 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:
Fixtures & Fittings 3 year Straight line
2.4. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. 
Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
2.5. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Cash and cash equivalents are shown net of bank overdrafts that are repayable on demand.
2.6. Investments in Subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2022: NIL)
- -
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4. Tangible Assets
Total
£
Cost or Valuation
As at 1 December 2022 1,980
As at 30 November 2023 1,980
Depreciation
As at 1 December 2022 1,120
Provided during the period 660
As at 30 November 2023 1,780
Net Book Value
As at 30 November 2023 200
As at 1 December 2022 860
5. Investments
Total
£
Cost
As at 1 December 2022 732,821
As at 30 November 2023 732,821
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 732,821
As at 1 December 2022 732,821
6. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 430,289 484,530
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150 150
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