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Registered Number: 11087221
England and Wales

 

 

 

BADR DENT LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Directors BADR Mohamed
Yosof Badr
Heba Mohamed Azab Mosa Elshantory
Registered Number 11087221
Registered Office 25 MOORCROFT DRIVE
SHEFFIELD UNITED KINGDOM
S10 4GW
Accountants M & M Accountants
528 FOREST ROAD
LONDON
E17 4NB
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 November 2023.
Principal activities
Principal activity of the company during the financial year was of dental practice activities.
Directors
The directors who served the company throughout the year were as follows:
BADR Mohamed
Yosof Badr
Heba Mohamed Azab Mosa Elshantory
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
BADR Mohamed
Director

Date approved: 30 August 2024
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Report to the directors on the preparation of the unaudited statutory accounts of BADR DENT LTD for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BADR DENT LTD for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of BADR DENT LTD, as a body, in accordance with the terms of our engagement letter dated 30 August 2024 . Our work has been undertaken solely to prepare for your approval the accounts of BADR DENT LTD and state those matters that we have agreed to state to the Board of Directors of BADR DENT LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BADR DENT LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BADR DENT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of BADR DENT LTD.You consider that BADR DENT LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of BADR DENT LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 November 2023.


M & M Accountants
M & M Accountants

528 FOREST ROAD
LONDON
E17 4NB
30 August 2024
3
 
 
Notes
 
2023
£
Turnover 185,348 
Gross profit 185,348 
Administrative expenses (25,225)
Operating profit 160,123 
Profit/(Loss) on ordinary activities before taxation 160,123 
Tax on profit on ordinary activities (35,951)
Profit/(Loss) for the financial year 124,172 
 
4
 
 
Notes
 
2023
£
Current assets    
Cash at bank and in hand 310,517 
Creditors: amount falling due within one year 3 (36,651)
Net current assets 273,866 
 
Total assets less current liabilities 273,866 
Net assets 273,866 
 

Capital and reserves
   
Called up share capital 100 
Profit and loss account 273,766 
Shareholders' funds 273,866 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 August 2024 and were signed on its behalf by:


-------------------------------
BADR Mohamed
Director
5
  Equity share capital   Revaluation reserve   Capital redemption reserve   Retained Earnings   Total
£ £ £ £ £
At 01 December 2022 100  173,094  173,194 
Profit for the year 124,172  124,172 
Total comprehensive income for the year 124,172  124,172 
Dividends (23,500) (23,500)
Total investments by and distributions to owners (23,500) (23,500)
At 30 November 2023 100  273,766  273,866 
6
General Information
BADR DENT LTD is a private company, limited by shares, registered in England and Wales, registration number 11087221, registration address 25 MOORCROFT DRIVE, SHEFFIELD UNITED KINGDOM, S10 4GW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
2.

Average number of employees

Average number of employees during the year was 3.
3.

Creditors: amount falling due within one year

2023
£
Corporation Tax 35,951 
Accrued Expenses 700 
36,651 

7