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REGISTERED NUMBER: 09864592 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Johnstown Dental Practice Ltd

Johnstown Dental Practice Ltd (Registered number: 09864592)






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


Johnstown Dental Practice Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Ms V Mitrea





REGISTERED OFFICE: Military House
24 Castle Street
Chester
CH1 2DS





REGISTERED NUMBER: 09864592 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

Johnstown Dental Practice Ltd (Registered number: 09864592)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,454 23,181
Tangible assets 5 168,361 110,076
183,815 133,257

CURRENT ASSETS
Stocks 1,900 2,100
Debtors 6 3,560 3,473
Cash at bank and in hand 16,826 50,032
22,286 55,605
CREDITORS
Amounts falling due within one year 7 33,172 34,369
NET CURRENT (LIABILITIES)/ASSETS (10,886 ) 21,236
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,929

154,493

CREDITORS
Amounts falling due after more than one
year

8

(88,597

)

(73,930

)

PROVISIONS FOR LIABILITIES (1,994 ) (1,994 )
NET ASSETS 82,338 78,569

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 82,238 78,469
SHAREHOLDERS' FUNDS 82,338 78,569

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 her 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.

Johnstown Dental Practice Ltd (Registered number: 09864592)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





Ms V Mitrea - Director


Johnstown Dental Practice Ltd (Registered number: 09864592)

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

1. STATUTORY INFORMATION

Johnstown Dental Practice Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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 each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Johnstown Dental Practice Ltd (Registered number: 09864592)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 77,270
AMORTISATION
At 1 December 2022 54,089
Charge for year 7,727
At 30 November 2023 61,816
NET BOOK VALUE
At 30 November 2023 15,454
At 30 November 2022 23,181

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 122,911 21,666 144,577
Additions 38,304 32,939 71,243
At 30 November 2023 161,215 54,605 215,820
DEPRECIATION
At 1 December 2022 16,209 18,292 34,501
Charge for year 2,134 10,824 12,958
At 30 November 2023 18,343 29,116 47,459
NET BOOK VALUE
At 30 November 2023 142,872 25,489 168,361
At 30 November 2022 106,702 3,374 110,076

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 3,560 3,473

Johnstown Dental Practice Ltd (Registered number: 09864592)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 4,200 4,200
Hire purchase contracts 8,235 -
Trade creditors 1,506 2,402
Taxation and social security 17,182 15,564
Other creditors 2,049 12,203
33,172 34,369

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 67,324 73,930
Hire purchase contracts 21,273 -
88,597 73,930

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 47,856 54,462

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Bank loans 71,524 78,130
Hire purchase contracts 29,508 -
101,032 78,130

Bank loans are secured upon the freehold property and other assets of the Company.
Hire purchase liability is secured upon the asset to which it relates.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100