1 December 2022 false No description of principal activity Taxfiler 2024.5 SC438797business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC4387972022-11-30 SC4387972022-12-012023-11-30 SC438797business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 SC438797business:FilletedAccounts2022-12-012023-11-30 SC4387972023-11-30 SC438797business:Director12022-12-012023-11-30 SC438797business:RegisteredOffice2022-12-012023-11-30 SC4387972022-11-30 SC438797core:WithinOneYear2023-11-30 SC438797core:WithinOneYear2022-11-30 SC438797core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC438797core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC438797core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC438797core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC438797core:PreviouslyStatedAmount2023-11-30 SC438797core:PreviouslyStatedAmount2022-11-30 SC438797business:SmallEntities2022-12-012023-11-30 SC438797countries:Scotland2022-12-012023-11-30 SC438797business:OrdinaryShareClass12022-12-012023-11-30 SC438797business:OrdinaryShareClass12021-12-012022-11-30 SC4387972021-12-012022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC438797 (Scotland)
ET. Dent LTD Unaudited accounts for the year ended 30 November 2023
ET. Dent LTD Unaudited accounts Contents
Page
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ET. Dent LTD Company Information for the year ended 30 November 2023
Director
Dr. Evelina HADZHIEVA
Company Number
SC438797 (Scotland)
Registered Office
9 SUMBURGH CRESCENT ABERDEEN AB16 6WF
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ET. Dent LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
8,280 
13,834 
Cash at bank and in hand
208,008 
234,343 
216,288 
248,177 
Creditors: amounts falling due within one year
(47,949)
(99,152)
Net current assets
168,339 
149,025 
Net assets
168,339 
149,025 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
168,239 
148,925 
Shareholders' funds
168,339 
149,025 
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 her 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 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 23 August 2024 and were signed on its behalf by
Dr. Evelina HADZHIEVA Director Company Registration No. SC438797
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ET. Dent LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
ET. Dent LTD is a private company, limited by shares, registered in Scotland, registration number SC438797. The registered office is 9 SUMBURGH CRESCENT, ABERDEEN, AB16 6WF.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,280 
13,834 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
14,665 
13,989 
Other creditors
33,284 
24,963 
Loans from directors
- 
60,200 
47,949 
99,152 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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