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REGISTERED NUMBER: 12414637 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 31 May 2023

for

Tooth Club Ipswich Limited

Tooth Club Ipswich Limited (Registered number: 12414637)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tooth Club Ipswich Limited

Company Information
for the Period 1 April 2023 to 31 May 2023







Directors: K Thakker
Dr S Jalal Jalali





Registered office: 39 Cardiff Road
Llandaff
Cardiff
South Glamorgan
CF5 2DP





Registered number: 12414637 (England and Wales)





Accountants: BYB Accountancy Ltd
Incorporated Financial Accountants
39 Cardiff Road
Llandaff
Cardiff
South Glamorgan
CF5 2DP

Tooth Club Ipswich Limited (Registered number: 12414637)

Balance Sheet
31 May 2023

2023 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 380,466 385,123
Tangible assets 5 388,042 397,589
768,508 782,712

Current assets
Stocks 30,335 30,335
Debtors 6 818,311 800,913
Cash at bank 29,354 72,846
878,000 904,094
Creditors
Amounts falling due within one year 7 692,665 697,898
Net current assets 185,335 206,196
Total assets less current liabilities 953,843 988,908

Creditors
Amounts falling due after more than one
year

8

1,049,203

1,108,390
Net liabilities (95,360 ) (119,482 )

Capital and reserves
Called up share capital 100 100
Retained earnings (95,460 ) (119,582 )
(95,360 ) (119,482 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Tooth Club Ipswich Limited (Registered number: 12414637)

Balance Sheet - continued
31 May 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2024 and were signed on its behalf by:





K Thakker - Director


Tooth Club Ipswich Limited (Registered number: 12414637)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 May 2023

1. STATUTORY INFORMATION

Tooth Club Ipswich Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of fifteen 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 - 10% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 15% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Tooth Club Ipswich Limited (Registered number: 12414637)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2023

2. ACCOUNTING POLICIES - continued

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 period was 71 (2023 - 71 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 April 2023
and 31 May 2023 419,098
Amortisation
At 1 April 2023 33,975
Amortisation for period 4,657
At 31 May 2023 38,632
Net book value
At 31 May 2023 380,466
At 31 March 2023 385,123

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
Cost
At 1 April 2023 144,488 236,598 7,646
Additions - - 813
At 31 May 2023 144,488 236,598 8,459
Depreciation
At 1 April 2023 39,048 34,298 5,392
Charge for period 2,408 3,943 192
At 31 May 2023 41,456 38,241 5,584
Net book value
At 31 May 2023 103,032 198,357 2,875
At 31 March 2023 105,440 202,300 2,254

Tooth Club Ipswich Limited (Registered number: 12414637)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1 April 2023 90,730 61,933 541,395
Additions - - 813
At 31 May 2023 90,730 61,933 542,208
Depreciation
At 1 April 2023 17,032 48,036 143,806
Charge for period 2,268 1,549 10,360
At 31 May 2023 19,300 49,585 154,166
Net book value
At 31 May 2023 71,430 12,348 388,042
At 31 March 2023 73,698 13,897 397,589

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade debtors 60,187 93,949
Amounts owed by group undertakings 491,439 -
Other debtors 266,685 706,964
818,311 800,913

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade creditors 191,474 137,172
Taxation and social security 81,747 101,188
Other creditors 419,444 459,538
692,665 697,898

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2023
£    £   
Bank loans 606,682 617,227
Other creditors 442,521 491,163
1,049,203 1,108,390

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 284,808 246,890

Tooth Club Ipswich Limited (Registered number: 12414637)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2023

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2023
£    £   
Bank loans 606,682 617,227

Wesleyan Bank Ltd holds a fixed charge and a floating charge over the property.