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REGISTERED NUMBER: 04933875 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Bramley Dental Ceramics Limited

Bramley Dental Ceramics Limited (Registered number: 04933875)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bramley Dental Ceramics Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: M Patchett





SECRETARY: Mrs P Patchett





REGISTERED OFFICE: Unit 4, Cardinal House
Swinnow Grange Mills
Stanningley Road
Leeds
West Yorkshire
LS13 4EP





REGISTERED NUMBER: 04933875 (England and Wales)





ACCOUNTANTS: Charles Stewart & Co Limited
Chartered Accountants
3 Park Square
Leeds
LS1 2NE

Bramley Dental Ceramics Limited (Registered number: 04933875)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 56,515 62,526
56,515 62,526

CURRENT ASSETS
Stocks 12,500 12,500
Debtors 6 103,241 118,704
Cash at bank and in hand 104,087 136,059
219,828 267,263
CREDITORS
Amounts falling due within one year 7 69,201 89,114
NET CURRENT ASSETS 150,627 178,149
TOTAL ASSETS LESS CURRENT
LIABILITIES

207,142

240,675

CREDITORS
Amounts falling due after more than one
year

8

(11,758

)

(21,758

)

PROVISIONS FOR LIABILITIES 9 (13,771 ) (15,239 )
NET ASSETS 181,613 203,678

CAPITAL AND RESERVES
Called up share capital 10 1 1
Capital redemption reserve 11 2 2
Retained earnings 11 181,610 203,675
SHAREHOLDERS' FUNDS 181,613 203,678

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Bramley Dental Ceramics Limited (Registered number: 04933875)

Balance Sheet - continued
30 April 2024


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 27 August 2024 and were signed by:





M Patchett - Director


Bramley Dental Ceramics Limited (Registered number: 04933875)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Bramley Dental Ceramics 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.

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 represents net invoiced sales of goods and services, 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 2018, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 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 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.

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.

Bramley Dental Ceramics Limited (Registered number: 04933875)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 5,000
AMORTISATION
At 1 May 2023
and 30 April 2024 5,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2023 168,885 2,904 2,500 174,289
Additions 8,076 - - 8,076
At 30 April 2024 176,961 2,904 2,500 182,365
DEPRECIATION
At 1 May 2023 106,541 2,862 2,360 111,763
Charge for year 14,044 8 35 14,087
At 30 April 2024 120,585 2,870 2,395 125,850
NET BOOK VALUE
At 30 April 2024 56,376 34 105 56,515
At 30 April 2023 62,344 42 140 62,526

Bramley Dental Ceramics Limited (Registered number: 04933875)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Plant and
machinery
£   
COST
At 1 May 2023
and 30 April 2024 74,100
DEPRECIATION
At 1 May 2023 57,553
Charge for year 4,089
At 30 April 2024 61,642
NET BOOK VALUE
At 30 April 2024 12,458
At 30 April 2023 16,547

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 103,241 118,704

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank Loan 9,081 9,081
Trade creditors 28,050 34,876
Corporation tax 21,922 36,515
Social security and other taxes 4,200 3,596
Directors' current account 939 37
Accrued expenses 5,009 5,009
69,201 89,114

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank Loan 11,758 21,758

The bank loan represents a loan under HM Government Coronavirus Business Bounce Back Loan Scheme. The bank loan carries an interest rate of 2.5% per annum and it is repayable in accordance with the rules of the scheme.

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 13,771 15,239

Bramley Dental Ceramics Limited (Registered number: 04933875)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 15,239
Provided during year (1,468 )
Movement in the year
Balance at 30 April 2024 13,771

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
5 Ordinary 10p 1 1

11. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 May 2023 203,675 2 203,677
Profit for the year 68,935 68,935
Dividends (91,000 ) (91,000 )
At 30 April 2024 181,610 2 181,612

12. ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by its director, M Patchett.