Company registration number 07341309 (England and Wales)
Hebden Bridge Dental Care Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 March 2024
PAGES FOR FILING WITH REGISTRAR
Hebden Bridge Dental Care Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Hebden Bridge Dental Care Ltd
Statement Of Financial Position
as at 31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
43,242
86,487
Tangible assets
4
81,721
96,142
124,963
182,629
Current assets
Stocks
10,000
10,000
Debtors
6,937
5,408
Cash at bank and in hand
79,250
65,187
96,187
80,595
Creditors: amounts falling due within one year
(80,893)
(79,630)
Net current assets
15,294
965
Total assets less current liabilities
140,257
183,594
Provisions for liabilities
(20,430)
(24,000)
Net assets
119,827
159,594
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
118,827
158,594
Total equity
119,827
159,594
Hebden Bridge Dental Care Ltd
Statement Of Financial Position (continued)
as at 31 March 2024
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 26 August 2024 and are signed on its behalf by:
P D Wright
Director
Company registration number 07341309 (England and Wales)
Hebden Bridge Dental Care Ltd
Notes to the financial statements
for the year ended 31 March 2024
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for services provided in the normal course of business. Turnover is recognised on the provision of the services.

Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Hebden Bridge Dental Care Ltd
Notes to the financial statements (continued)
for the year ended 31 March 2024
1
Accounting policies
(continued)
- 4 -
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
16
16
3
Intangible fixed assets
Total
£
Cost
At 1 April 2023 and 31 March 2024
432,446
Amortisation and impairment
At 1 April 2023
345,959
Amortisation charged for the year
43,245
At 31 March 2024
389,204
Carrying amount
At 31 March 2024
43,242
At 31 March 2023
86,487
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2023 and 31 March 2024
176,589
Depreciation and impairment
At 1 April 2023
80,447
Depreciation charged in the year
14,421
At 31 March 2024
94,868
Carrying amount
At 31 March 2024
81,721
At 31 March 2023
96,142
Hebden Bridge Dental Care Ltd
Notes to the financial statements (continued)
for the year ended 31 March 2024
- 5 -
5
Company information

Hebden Bridge Dental Care Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 16 New Road, Hebden Bridge, West Yorkshire, HX7 8AD.

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