12446622falseof the provision of orthodontic and oral health services2022-12-012023-11-30http://www.companieshouse.gov.uk/2022-11-30http://www.companieshouse.gov.uk/pt:PlantMachinery2022-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2022-11-30http://www.companieshouse.gov.uk/cd:Director12022-12-012023-11-30http://www.companieshouse.gov.uk/pt:PlantMachinery2023-11-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-11-30http://www.companieshouse.gov.uk/cd:Director22022-12-012023-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2022-11-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-11-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-12-012023-11-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-12-012023-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2022-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2023-11-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-12-012023-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-11-30http://www.companieshouse.gov.uk/pt:NetGoodwill2022-12-012023-11-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-11-30http://www.companieshouse.gov.uk/2022-12-012023-11-30http://www.companieshouse.gov.uk/2022-11-30http://www.companieshouse.gov.uk/cd:FRS1022022-12-012023-11-30http://www.companieshouse.gov.uk/2023-11-30http://www.companieshouse.gov.uk/cd:FullAccounts2022-12-012023-11-30http://www.companieshouse.gov.uk/pt:LandBuildings2022-11-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-12-012023-11-30http://www.companieshouse.gov.uk/pt:LandBuildings2023-11-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 12446622

Cowbridge Orthodontics Limited

ACCOUNTS
FOR THE YEAR ENDED 30/11/2023

Prepared By:
Staffer Mayled & Co Lomited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

Cowbridge Orthodontics Limited

ACCOUNTS
FOR THE YEAR ENDED 30/11/2023
DIRECTORS
Thomas Justin Evans
Clare Ellen Evans
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU
COMPANY DETAILS
registered in EW, registered number 12446622
ACCOUNTANTS
Staffer Mayled & Co Lomited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

Cowbridge Orthodontics Limited

ACCOUNTS
FOR THEYEARENDED30/11/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Cowbridge Orthodontics Limited

BALANCE SHEET AT 30/11/2023
20232022
Notes££
FIXED ASSETS
Intangible assets365,39175,853
Tangible assets4316,486482,064
381,877557,917
CURRENT ASSETS
Stock523455
Debtors617,20521,753
Cash at bank and in hand12,10820,042
29,83642,250
CREDITORS: Amounts falling due within one year797,186322,867
NET CURRENT LIABILITIES(67,350)(280,617)
TOTAL ASSETS LESS CURRENT LIABILITIES314,527277,300
PROVISIONS FOR LIABILITIES AND CHARGES83,71580,101
NET ASSETS310,812197,199
CAPITAL AND RESERVES
Called up share capital911
Profit and loss account310,811197,198
SHAREHOLDERS' FUNDS310,812197,199
For the year ending 30/11/2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/08/2024 and signed on their behalf by
.............................
Thomas Justin Evans
Director

Cowbridge Orthodontics Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/11/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Fixtures and Fittings 6%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Cowbridge Orthodontics Limited

2. EMPLOYEES
20232022
No.No.
Average number of employees33
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/12/2022104,626104,626
At 30/11/2023104,626104,626
Depreciation
At 01/12/202228,77328,773
For the year10,46210,462
At 30/11/202339,23539,235
Net Book Amounts
At 30/11/202365,39165,391
At 30/11/202275,85375,853
4. TANGIBLE FIXED ASSETS
Land AndPlant andFixtures
BuildingsMachineryand FittingsTotal
££££
Cost
At 01/12/2022100,438406,97479,991587,403
Additions-20,787-20,787
Transfers(100,438)--(100,438)
At 30/11/2023-427,76179,991507,752
Depreciation
At 01/12/2022-102,5312,801105,332
For the year-81,3024,63285,934
At 30/11/2023-183,8337,433191,266
Net Book Amounts
At 30/11/2023-243,92872,558316,486
At 30/11/2022100,438304,44377,190482,071

Cowbridge Orthodontics Limited

5. STOCK 20232022
££
Stock comprises:
Stock523455
523455
6. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors17,20521,753
17,20521,753
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax608
PAYE control-2,384
Directors current account516,136
Trade creditors30,72315,471
Amounts due to group companies66,352298,868
97,186322,867
8. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation3,71580,101
3,71580,101
9. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11

Cowbridge Orthodontics Limited

10. CONTROLLING PARTY
Are the directors and shareholders of the company.