2023-02-012024-01-312024-01-31false08808733BOD HEULOG DENTAL CARE 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BOD HEULOG DENTAL CARE LIMITED

Registered Number
08808733
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BOD HEULOG DENTAL CARE LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Mrs Catherine Edwards
Dr Selwyn Edwards

Registered Address

47 Russell Road
Rhyl
LL18 3DA

Registered Number

08808733 (England and Wales)
BOD HEULOG DENTAL CARE LIMITED
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3175,000192,500
Tangible assets49,06011,952
184,060204,452
Current assets
Stocks55,0006,000
Debtors3,463-
Cash at bank and on hand533,755441,373
542,218447,373
Creditors amounts falling due within one year6(40,656)(28,377)
Net current assets (liabilities)501,562418,996
Total assets less current liabilities685,622623,448
Net assets685,622623,448
Capital and reserves
Called up share capital100100
Profit and loss account685,522623,348
Shareholders' funds685,622623,448
The financial statements were approved and authorised for issue by the Board of Directors on 15 July 2024, and are signed on its behalf by:
Dr Selwyn Edwards
Director
Mrs Catherine Edwards
Director

Registered Company No. 08808733
BOD HEULOG DENTAL CARE LIMITED
Notes to the Financial Statements
for the year ended 31 January 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 financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently 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.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount 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 stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 year1415
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 February 23350,000350,000
At 31 January 24350,000350,000
Amortisation and impairment
At 01 February 23157,500157,500
Charge for year17,50017,500
At 31 January 24175,000175,000
Net book value
At 31 January 24175,000175,000
At 31 January 23192,500192,500
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 2364,36918,98083,349
At 31 January 2464,36918,98083,349
Depreciation and impairment
At 01 February 2354,80516,59271,397
Charge for year2,3915012,892
At 31 January 2457,19617,09374,289
Net book value
At 31 January 247,1731,8879,060
At 31 January 239,5642,38811,952
5.Stocks

2024

2023

££
Raw materials and consumables5,0006,000
Total5,0006,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,3512,779
Taxation and social security35,80621,380
Other creditors347279
Accrued liabilities and deferred income2,1523,939
Total40,65628,377
7.Related party transactions
At the year end the Company owed the Directors £347 (2023: £279). This balance is included within creditors. This loan is interest free and repayable upon demand.