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Registered Number: 09317367
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 November 2023

for

ESTETICA DENTAL LAB LIMITED

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Estetica Dental Lab Limited for the year ended 30 November 2023 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Estetica Dental Lab Limited, as a body, in accordance with the terms of our engagement letter dated 02 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of Estetica Dental Lab Limited and state those matters that we have agreed to state to the Board ofs of Estetica Dental Lab Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Estetica Dental Lab Limited and its members as a body for our work or for this report.

It is your duty to ensure that Estetica Dental Lab Limited 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 of Estetica Dental Lab Limited. You consider that Estetica Dental Lab Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Estetica Dental Lab Limited. 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 statutory accounts.



....................................................

SOLE ASSOCIATES SVR LTD

3 PARK COURT
PYRFORD ROAD
WEST BYFLEET
KT14 6SD
02 September 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 96,327    47,598 
96,327    47,598 
Current assets      
Debtors: amounts falling due within one year 311,359    654,449 
Debtors: amounts falling due after one year 475,000    220,000 
Cash at bank and in hand 472,790    209,339 
1,259,149    1,083,788 
Creditors: amount falling due within one year (194,369)   (120,493)
Net current assets 1,064,780    963,295 
 
Total assets less current liabilities 1,161,107    1,010,893 
Creditors: amount falling due after more than one year (93,750)   (156,250)
Net assets 1,067,357    854,643 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 1,067,257    854,543 
Shareholders' funds 1,067,357    854,643 
 


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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 02 September 2024 and were signed on its behalf by:


-------------------------------
Mr A Zuccari Plini
Director
2
General Information
Estetica Dental Lab Limited is a private company, limited by shares, registered in England and Wales, registration number 09317367, registration address 3 Park Court, Pyrford Road, West Byfleet, Surrey, KT14 6SD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33.33% Reducing Balance
2.

Staff Costs

2023
£
  2022
£
Wages and salaries 1,139,248    1,038,591 
Social security costs 11,113    10,769 
Pension costs, defined contribution plan 18,215    13,327 
1,168,576    1,062,687 
 
Average number of employees during the year Number   Number
Production 25    26 
25    26 

3.

Average number of employees

The average number of employees during the period including the director were 25 - (2022-26).
Average number of employees during the year was 25 (2022 : 26).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2022 203,354    11,751    5,079    220,184 
Additions 77,604      3,686    81,290 
Disposals      
At 30 November 2023 280,958    11,751    8,765    301,474 
Depreciation
At 01 December 2022 158,031    9,847    4,708    172,586 
Charge for year 30,732    476    1,353    32,561 
On disposals      
At 30 November 2023 188,763    10,323    6,061    205,147 
Net book values
Closing balance as at 30 November 2023 92,195    1,428    2,704    96,327 
Opening balance as at 01 December 2022 45,323    1,904    371    47,598 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
45 Class A shares of £1.00 each 45    45 
55 Class B shares of £1.00 each 55    55 
100    100 

3