IRIS Accounts Production v24.1.4.33 03799584 director 1.12.22 30.11.23 30.11.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh037995842022-11-30037995842023-11-30037995842022-12-012023-11-30037995842021-11-30037995842021-12-012022-11-30037995842022-11-3003799584ns15:EnglandWales2022-12-012023-11-3003799584ns14:PoundSterling2022-12-012023-11-3003799584ns10:Director12022-12-012023-11-3003799584ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3003799584ns10:SmallEntities2022-12-012023-11-3003799584ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3003799584ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3003799584ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3003799584ns10:FullAccounts2022-12-012023-11-300379958412022-12-012023-11-3003799584ns10:CompanySecretary12022-12-012023-11-3003799584ns10:RegisteredOffice2022-12-012023-11-3003799584ns5:CurrentFinancialInstruments2023-11-3003799584ns5:CurrentFinancialInstruments2022-11-3003799584ns5:Non-currentFinancialInstruments2023-11-3003799584ns5:Non-currentFinancialInstruments2022-11-3003799584ns5:ShareCapital2023-11-3003799584ns5:ShareCapital2022-11-3003799584ns5:RetainedEarningsAccumulatedLosses2023-11-3003799584ns5:RetainedEarningsAccumulatedLosses2022-11-3003799584ns5:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3003799584ns5:PlantMachinery2022-12-012023-11-3003799584ns5:NetGoodwill2022-11-3003799584ns5:NetGoodwill2023-11-3003799584ns5:NetGoodwill2022-11-3003799584ns5:PlantMachinery2022-11-3003799584ns5:FurnitureFittings2022-11-3003799584ns5:FurnitureFittings2022-12-012023-11-3003799584ns5:PlantMachinery2023-11-3003799584ns5:FurnitureFittings2023-11-3003799584ns5:PlantMachinery2022-11-3003799584ns5:FurnitureFittings2022-11-3003799584ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3003799584ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30037995841ns10:Director12022-11-30037995841ns10:Director12021-11-30037995841ns10:Director12022-12-012023-11-30037995841ns10:Director12021-12-012022-11-30037995841ns10:Director12023-11-30037995841ns10:Director12022-11-30
REGISTERED NUMBER: 03799584 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

DENTCRAFT LIMITED

DENTCRAFT LIMITED (REGISTERED NUMBER: 03799584)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


DENTCRAFT LIMITED

COMPANY INFORMATION
for the Year Ended 30 November 2023







DIRECTOR: J Gummerson





SECRETARY: Mrs F Gummerson





REGISTERED OFFICE: Beech House
30 Milton Grove
Wigan
Lancashire
WN1 2PG





REGISTERED NUMBER: 03799584 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

DENTCRAFT LIMITED (REGISTERED NUMBER: 03799584)

STATEMENT OF FINANCIAL POSITION
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 541 712
541 712

CURRENT ASSETS
Debtors 6 12,278 14,209

CREDITORS
Amounts falling due within one year 7 9,167 9,346
NET CURRENT ASSETS 3,111 4,863
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,652

5,575

CREDITORS
Amounts falling due after more than one year 8 (3,000 ) (5,052 )

PROVISIONS FOR LIABILITIES (135 ) (13 )
NET ASSETS 517 510

CAPITAL AND RESERVES
Called up share capital 250 250
Retained earnings 267 260
SHAREHOLDERS' FUNDS 517 510

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

DENTCRAFT LIMITED (REGISTERED NUMBER: 03799584)

STATEMENT OF FINANCIAL POSITION - continued
30 November 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2024 and were signed by:





J Gummerson - Director


DENTCRAFT LIMITED (REGISTERED NUMBER: 03799584)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Dentcraft 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.

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. the financial statements have been prepared under the historical cost convention.

The disclosure requirements of section 1a of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

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

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Financial instruments
The following assets and liabilities are classified as financial instruments; trade debtors, Directors' loan accounts, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically trade debtors, Directors' loan accounts, trade creditors and accruals and are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

Taxation
Taxation for the year 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 statement of financial position date.


DENTCRAFT LIMITED (REGISTERED NUMBER: 03799584)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 34,000
AMORTISATION
At 1 December 2022
and 30 November 2023 34,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Fixtures
machinery & equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 1,144 1,070 2,214
DEPRECIATION
At 1 December 2022 501 1,001 1,502
Charge for year 161 10 171
At 30 November 2023 662 1,011 1,673
NET BOOK VALUE
At 30 November 2023 482 59 541
At 30 November 2022 643 69 712

DENTCRAFT LIMITED (REGISTERED NUMBER: 03799584)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 November 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 12,278 14,209

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,473 5,697
Taxation and social security 2,794 2,749
Other creditors 900 900
9,167 9,346

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 3,000 5,052

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
J Gummerson
Balance outstanding at start of year 14,210 13,541
Amounts advanced 23,441 26,278
Amounts repaid (25,373 ) (25,609 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,278 14,210

Interest has been charged on the loan at the official rate of interest.
The loan is repayable on demand.