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LODGE HOUSE DENTAL LTD

Registered Number
08299133
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

LODGE HOUSE DENTAL LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

SANGHERA, Vandeep Singh, Dr

Company Secretary

SANGHERA, Vandeep Singh, Dr

Registered Address

Victoria Road
Chelmsford
CM2 6LH

Registered Number

08299133 (England and Wales)
LODGE HOUSE DENTAL LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3123,384137,094
Tangible assets410,46611,235
133,850148,329
Current assets
Stocks51,7401,237
Debtors654,77079,375
Cash at bank and on hand7,76912,779
64,27993,391
Creditors amounts falling due within one year7(77,774)(70,950)
Net current assets (liabilities)(13,495)22,441
Total assets less current liabilities120,355170,770
Creditors amounts falling due after one year8(15,549)(25,891)
Net assets104,806144,879
Capital and reserves
Called up share capital11
Profit and loss account104,805144,878
Shareholders' funds104,806144,879
The financial statements were approved and authorised for issue by the Director on 20 August 2024, and are signed on its behalf by:
SANGHERA, Vandeep Singh, Dr
Director
Registered Company No. 08299133
LODGE HOUSE DENTAL LTD
Notes to the Financial Statements
for the year ended 30 November 2023

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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year44
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 December 22274,191274,191
At 30 November 23274,191274,191
Amortisation and impairment
At 01 December 22137,097137,097
Charge for year13,71013,710
At 30 November 23150,807150,807
Net book value
At 30 November 23123,384123,384
At 30 November 22137,094137,094
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 223,14015,17474,0106,29698,620
Additions---1,3931,393
At 30 November 233,14015,17474,0107,689100,013
Depreciation and impairment
At 01 December 22-14,20369,6213,56187,385
Charge for year-2431,0968232,162
At 30 November 23-14,44670,7174,38489,547
Net book value
At 30 November 233,1407283,2933,30510,466
At 30 November 223,1409714,3892,73511,235
5.Stocks

2023

2022

££
Other stocks1,7401,237
Total1,7401,237
6.Debtors: amounts due within one year

2023

2022

££
Amounts owed by group undertakings2503,000
Other debtors50,79273,401
Prepayments and accrued income3,7282,974
Total54,77079,375
7.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts38,76544,356
Taxation and social security8,86114,431
Other creditors149140
Accrued liabilities and deferred income29,99912,023
Total77,77470,950
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts15,54925,891
Total15,54925,891
9.Related party transactions
Other debtor's balance includes £48,260 (2022: Dr £71, 630) which relates to the director, Dr V S Sanghera.