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REGISTERED NUMBER: 08011978 (England and Wales)





























Unaudited Financial Statements for the Year Ended 30 April 2024

for

Gargrave Road Dental Practice Limited

Gargrave Road Dental Practice Limited (Registered number: 08011978)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gargrave Road Dental Practice Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: A J Bates





REGISTERED OFFICE: The Dental Practice
33 Gargrave Road
Skipton
North Yorkshire
BD23 1PU





REGISTERED NUMBER: 08011978 (England and Wales)





ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY

Gargrave Road Dental Practice Limited (Registered number: 08011978)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 53,282 73,340
53,282 73,340

CURRENT ASSETS
Stocks 6 2,000 2,000
Debtors 7 8,831 6,068
Cash at bank and in hand 23,734 31,452
34,565 39,520
CREDITORS
Amounts falling due within one year 8 (74,436 ) (77,128 )
NET CURRENT LIABILITIES (39,871 ) (37,608 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,411

35,732

CREDITORS
Amounts falling due after more than one
year

9

-

(20,097

)

PROVISIONS FOR LIABILITIES 10 (4,827 ) (7,976 )
NET ASSETS 8,584 7,659

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 8,484 7,559
SHAREHOLDERS' FUNDS 8,584 7,659

Gargrave Road Dental Practice Limited (Registered number: 08011978)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 20 August 2024 and were signed by:





A J Bates - Director


Gargrave Road Dental Practice Limited (Registered number: 08011978)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Gargrave Road Dental Practice 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 2012, 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 equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance
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 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.

Gargrave Road Dental Practice Limited (Registered number: 08011978)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 8 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 255,000
AMORTISATION
At 1 May 2023
and 30 April 2024 255,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 51,285 64,990 21,918 138,193
DEPRECIATION
At 1 May 2023 25,653 19,496 19,704 64,853
Charge for year 5,126 13,648 1,284 20,058
At 30 April 2024 30,779 33,144 20,988 84,911
NET BOOK VALUE
At 30 April 2024 20,506 31,846 930 53,282
At 30 April 2023 25,632 45,494 2,214 73,340

6. STOCKS
2024 2023
£    £   
Stocks 2,000 2,000

Gargrave Road Dental Practice Limited (Registered number: 08011978)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 998 -
Prepayments 7,833 6,068
8,831 6,068

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 10,800
Trade creditors 7,025 7,394
Tax 33,054 14,592
Social security and other taxes 1,596 2,953
Other creditors 796 1,021
Directors' current accounts 29,633 38,288
Accrued expenses 2,332 2,080
74,436 77,128

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loan - 20,097

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 4,827 7,976

Deferred
tax
£   
Balance at 1 May 2023 7,976
Provided during year (3,149 )
Balance at 30 April 2024 4,827

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

Gargrave Road Dental Practice Limited (Registered number: 08011978)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
A J Bates
Balance outstanding at start of year (38,288 ) 1,351
Amounts advanced 15,510 -
Amounts repaid (6,355 ) (39,639 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (29,133 ) (38,288 )