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REGISTERED NUMBER: SC710899 (Scotland)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

JW Dental Care Ltd

JW Dental Care Ltd (Registered number: SC710899)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JW Dental Care Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Dr. J Wardell
Dr S Wilson





REGISTERED OFFICE: Dental Accountants Scotland
Station Road Cornerstone House
Selkirk
TD7 5DJ





REGISTERED NUMBER: SC710899 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

JW Dental Care Ltd (Registered number: SC710899)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,978 -

CURRENT ASSETS
Debtors 5 39,784 43,130
Cash at bank 98,018 18,898
137,802 62,028
CREDITORS
Amounts falling due within one year 6 139,582 102,878
NET CURRENT LIABILITIES (1,780 ) (40,850 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

198

(40,850

)

PROVISIONS FOR LIABILITIES 7 455 -
NET LIABILITIES (257 ) (40,850 )

CAPITAL AND RESERVES
Called up share capital 8 2 1
Retained earnings (259 ) (40,851 )
SHAREHOLDERS' FUNDS (257 ) (40,850 )

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 directors acknowledge their 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.

JW Dental Care Ltd (Registered number: SC710899)

Balance Sheet - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:




Dr. J Wardell - Director



Dr S Wilson - Director


JW Dental Care Ltd (Registered number: SC710899)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

JW Dental Care Ltd is a private company, limited by shares , registered in Scotland. 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.

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 - 25% on reducing balance
Computer equipment - 33% on cost

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

JW Dental Care Ltd (Registered number: SC710899)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
Additions 1,799 944 2,743
At 30 November 2023 1,799 944 2,743
DEPRECIATION
Charge for year 450 315 765
At 30 November 2023 450 315 765
NET BOOK VALUE
At 30 November 2023 1,349 629 1,978

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 17,999 43,130
Directors' current accounts 2,521 -
Tax refundable 19,264 -
39,784 43,130

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed to group undertakings 100,000 100,000
Tax 38,553 1,830
Other creditors 129 -
Directors' current accounts - 448
Accrued expenses 900 600
139,582 102,878

7. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax 455 -

Deferred
tax
£   
Charge to Income Statement during year 455
Balance at 30 November 2023 455

JW Dental Care Ltd (Registered number: SC710899)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
1 Ordinary Share 1 1 1
1 Ordinary A Share 1 1 -
2 1

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 November 2023 and the period ended 30 November 2022:

30.11.23 30.11.22
£    £   
Dr. J Wardell and Dr S Wilson
Balance outstanding at start of year - -
Amounts advanced 118,995 -
Amounts repaid (116,474 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,521 -