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Company Registration No. 13764416 (England and Wales)
Merrow Park Dental Practice Ltd Unaudited accounts for the year ended 30 November 2023
Merrow Park Dental Practice Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
192,631 
176,164 
Tangible assets
53,845 
28,654 
246,476 
204,818 
Current assets
Cash at bank and in hand
69,075 
51,377 
Creditors: amounts falling due within one year
(105,310)
(54,906)
Net current liabilities
(36,235)
(3,529)
Total assets less current liabilities
210,241 
201,289 
Creditors: amounts falling due after more than one year
(166,360)
(181,897)
Net assets
43,881 
19,392 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
43,871 
19,382 
Shareholders' funds
43,881 
19,392 
For the year ending 30 November 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 May 2024 and were signed on its behalf by
Dr Saeed Habibpour Director Company Registration No. 13764416
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Merrow Park Dental Practice Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Merrow Park Dental Practice Ltd is a private company, limited by shares, registered in England and Wales, registration number 13764416. The registered office is Merrow Park Dental Practice Unit 1, Kingfisher Drive, Guildford, England, GU4 7EW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Motor vehicles
25% on cost
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 December 2022
185,436 
Additions
27,093 
At 30 November 2023
212,529 
Amortisation
At 1 December 2022
9,272 
Charge for the year
10,626 
At 30 November 2023
19,898 
Net book value
At 30 November 2023
192,631 
At 30 November 2022
176,164 
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Merrow Park Dental Practice Ltd Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2022
32,991 
Additions
43,140 
At 30 November 2023
76,131 
Depreciation
At 1 December 2022
4,337 
Charge for the year
17,949 
At 30 November 2023
22,286 
Net book value
At 30 November 2023
53,845 
At 30 November 2022
28,654 
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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