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REGISTERED NUMBER: 07435605 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

HOO DENTAL CARE LIMITED

HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605)






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


HOO DENTAL CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mrs H Harris





REGISTERED OFFICE: 96 Bells Lane
Hoo
Rochester
Kent
ME3 9HU





REGISTERED NUMBER: 07435605 (England and Wales)





ACCOUNTANTS: Stephen Hill Partnership Limited
139-141 Watling Street
Gillingham
Kent
ME7 2YY

HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 53,759 32,079
53,759 32,079

CURRENT ASSETS
Stocks 1,250 1,250
Debtors 6 91,069 24,222
Cash at bank and in hand 131,713 219,600
224,032 245,072
CREDITORS
Amounts falling due within one year 7 63,923 62,931
NET CURRENT ASSETS 160,109 182,141
TOTAL ASSETS LESS CURRENT
LIABILITIES

213,868

214,220

CREDITORS
Amounts falling due after more than one
year

8

(140,422

)

(156,416

)

PROVISIONS FOR LIABILITIES (10,567 ) (5,882 )
NET ASSETS 62,879 51,922

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 62,878 51,921
SHAREHOLDERS' FUNDS 62,879 51,922

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.

HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605)

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 director and authorised for issue on 29 August 2024 and were signed by:





Mrs H Harris - Director


HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Hoo Dental Care Limited 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.

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 and value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, 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.
Surgery equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

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

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

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.

HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.

Creditors
Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 168,000
AMORTISATION
At 1 December 2022
and 30 November 2023 168,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Surgery and Computer
equipment fittings equipment Totals
£    £    £    £   
COST
At 1 December 2022 134,250 20,851 34,170 189,271
Additions 31,215 331 1,379 32,925
At 30 November 2023 165,465 21,182 35,549 222,196
DEPRECIATION
At 1 December 2022 105,969 17,438 33,785 157,192
Charge for year 10,380 732 133 11,245
At 30 November 2023 116,349 18,170 33,918 168,437
NET BOOK VALUE
At 30 November 2023 49,116 3,012 1,631 53,759
At 30 November 2022 28,281 3,413 385 32,079

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,850 21,717
Other debtors 15,000 -
Director's current account 59,891 -
Prepayments 5,328 2,505
91,069 24,222

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 16,102 16,210
Trade creditors 16,100 33,099
Tax 24,255 3,723
Social security and other taxes 3,555 2,516
Other creditors - 609
Director's current account - 123
Accrued expenses 3,911 6,651
63,923 62,931

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 16,102 16,210
Bank loans - 2-5 years 31,640 41,624
Bank loans more than 5 years
by instalments 92,680 98,582
140,422 156,416

HOO DENTAL CARE LIMITED (REGISTERED NUMBER: 07435605)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years
by instalments 92,680 98,582
92,680 98,582

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
Mrs H Harris
Balance outstanding at start of year - 312
Amounts advanced 59,891 -
Amounts repaid - (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 59,891 -