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REGISTERED NUMBER: SC453660 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Bridge Dental Care Ltd

Bridge Dental Care Ltd (Registered number: SC453660)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bridge Dental Care Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Dr G A Leslie





REGISTERED OFFICE: 33 Bridge Street
Tranent
East Lothian
EH33 1AH





REGISTERED NUMBER: SC453660 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

Bridge Dental Care Ltd (Registered number: SC453660)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 61,070 58,602
61,070 58,602

CURRENT ASSETS
Stocks 7,716 8,145
Debtors 6 99,545 156,742
Cash at bank 114 35,339
107,375 200,226
CREDITORS
Amounts falling due within one year 7 75,123 65,740
NET CURRENT ASSETS 32,252 134,486
TOTAL ASSETS LESS CURRENT
LIABILITIES

93,322

193,088

CREDITORS
Amounts falling due after more than one
year

8

(66,673

)

(71,610

)

PROVISIONS FOR LIABILITIES 10 (8,214 ) (5,866 )
NET ASSETS 18,435 115,612

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 18,335 115,512
SHAREHOLDERS' FUNDS 18,435 115,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

Bridge Dental Care Ltd (Registered number: SC453660)

Balance Sheet - continued
31 January 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2024 and were signed by:





Dr G A Leslie - Director


Bridge Dental Care Ltd (Registered number: SC453660)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Bridge Dental Care Ltd is a private company, limited by shares , registered in Scotland. 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 represents the gross value of services provided, goods sold and NHS practice reimbursements.

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.
Improvements to property - 10% on cost
Surgical equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 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.

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.

Bridge Dental Care Ltd (Registered number: SC453660)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued

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 9 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 87,850
AMORTISATION
At 1 February 2023
and 31 January 2024 87,850
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Surgical and Computer
property equipment fittings equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 165,133 183,916 9,306 9,167 367,522
Additions - 25,280 350 1,142 26,772
At 31 January 2024 165,133 209,196 9,656 10,309 394,294
DEPRECIATION
At 1 February 2023 137,402 157,938 5,989 7,591 308,920
Charge for year 9,890 12,814 917 683 24,304
At 31 January 2024 147,292 170,752 6,906 8,274 333,224
NET BOOK VALUE
At 31 January 2024 17,841 38,444 2,750 2,035 61,070
At 31 January 2023 27,731 25,978 3,317 1,576 58,602

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 99,545 156,742

Bridge Dental Care Ltd (Registered number: SC453660)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 32,365 12,234
Hire purchase contracts 7,880 -
Trade creditors 2,441 87
Taxation and social security 11,147 30,872
Other creditors 21,290 22,547
75,123 65,740

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 51,313 71,610
Hire purchase contracts 15,360 -
66,673 71,610

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,989 991
Bank of Scotland mortgages 1,904 3,891
5,893 4,882

9. SECURED DEBTS

The following secured debts are included within creditors:

31.1.24 31.1.23
£    £   
Bank loans 69,894 83,844
Hire purchase contracts 23,240 -
93,134 83,844

The Company has granted a floating charge over the Assets to the Bank of Scotland as a continuing security for the payment or discharge of the Secured Liabilities.

10. PROVISIONS FOR LIABILITIES
31.1.24 31.1.23
£    £   
Deferred tax 8,214 5,866

Bridge Dental Care Ltd (Registered number: SC453660)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 February 2023 5,866
Provided during year 2,348
Accelerated capital allowances
Balance at 31 January 2024 8,214

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
90 Ordinary A Shares £1 90 90
10 Ordinary B Shares £1 10 10
100 100

12. RESERVES
Retained
earnings
£   

At 1 February 2023 115,512
Profit for the year 37,323
Dividends (134,500 )
At 31 January 2024 18,335

13. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
Dr G A Leslie
Balance outstanding at start of year 134,429 (143 )
Amounts advanced 90,796 139,054
Amounts repaid (150,962 ) (4,482 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 74,263 134,429

Interest has been charged at the average rate of 2.25%. The loan was repaid shortly after the year end.

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr G A Leslie, a director and shareholder of the company.