2022-09-012023-12-112023-12-11false08650880CLARENDON HOUSE DENTAL CENTRE LTD2024-09-10iso4217:GBPxbrli:pure086508802022-09-01086508802023-12-11086508802022-09-012023-12-11086508802021-09-01086508802022-08-31086508802021-09-012022-08-3108650880bus:SmallEntities2022-09-012023-12-1108650880bus:AuditExempt-NoAccountantsReport2022-09-012023-12-1108650880bus:FullAccounts2022-09-012023-12-1108650880bus:PrivateLimitedCompanyLtd2022-09-012023-12-1108650880core:WithinOneYear2023-12-1108650880core:AfterOneYear2023-12-1108650880core:WithinOneYear2022-08-3108650880core:AfterOneYear2022-08-3108650880core:ShareCapital2023-12-1108650880core:SharePremium2023-12-1108650880core:RevaluationReserve2023-12-1108650880core:OtherReservesSubtotal2023-12-1108650880core:RetainedEarningsAccumulatedLosses2023-12-1108650880core:ShareCapital2022-08-3108650880core:SharePremium2022-08-3108650880core:RevaluationReserve2022-08-3108650880core:OtherReservesSubtotal2022-08-3108650880core:RetainedEarningsAccumulatedLosses2022-08-3108650880core:LandBuildings2023-12-1108650880core:PlantMachinery2023-12-1108650880core:Vehicles2023-12-1108650880core:FurnitureFittings2023-12-1108650880core:OfficeEquipment2023-12-1108650880core:NetGoodwill2023-12-1108650880core:IntangibleAssetsOtherThanGoodwill2023-12-1108650880core:ListedExchangeTraded2023-12-1108650880core:UnlistedNon-exchangeTraded2023-12-1108650880core:LandBuildings2022-08-3108650880core:PlantMachinery2022-08-3108650880core:Vehicles2022-08-3108650880core:FurnitureFittings2022-08-3108650880core:OfficeEquipment2022-08-3108650880core:NetGoodwill2022-08-3108650880core:IntangibleAssetsOtherThanGoodwill2022-08-3108650880core:ListedExchangeTraded2022-08-3108650880core:UnlistedNon-exchangeTraded2022-08-3108650880core:LandBuildings2022-09-012023-12-1108650880core:PlantMachinery2022-09-012023-12-1108650880core:Vehicles2022-09-012023-12-1108650880core:FurnitureFittings2022-09-012023-12-1108650880core:OfficeEquipment2022-09-012023-12-1108650880core:NetGoodwill2022-09-012023-12-1108650880core:IntangibleAssetsOtherThanGoodwill2022-09-012023-12-1108650880core:ListedExchangeTraded2022-09-012023-12-1108650880core:UnlistedNon-exchangeTraded2022-09-012023-12-1108650880core:MoreThanFiveYears2022-09-012023-12-1108650880core:Non-currentFinancialInstruments2023-12-1108650880core:Non-currentFinancialInstruments2022-08-3108650880dpl:CostSales2022-09-012023-12-1108650880dpl:DistributionCosts2022-09-012023-12-1108650880core:LandBuildings2022-09-012023-12-1108650880core:PlantMachinery2022-09-012023-12-1108650880core:Vehicles2022-09-012023-12-1108650880core:FurnitureFittings2022-09-012023-12-1108650880core:OfficeEquipment2022-09-012023-12-1108650880dpl:AdministrativeExpenses2022-09-012023-12-1108650880core:NetGoodwill2022-09-012023-12-1108650880core:IntangibleAssetsOtherThanGoodwill2022-09-012023-12-1108650880dpl:GroupUndertakings2022-09-012023-12-1108650880dpl:ParticipatingInterests2022-09-012023-12-1108650880dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-12-1108650880core:ListedExchangeTraded2022-09-012023-12-1108650880dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-12-1108650880core:UnlistedNon-exchangeTraded2022-09-012023-12-1108650880dpl:CostSales2021-09-012022-08-3108650880dpl:DistributionCosts2021-09-012022-08-3108650880core:LandBuildings2021-09-012022-08-3108650880core:PlantMachinery2021-09-012022-08-3108650880core:Vehicles2021-09-012022-08-3108650880core:FurnitureFittings2021-09-012022-08-3108650880core:OfficeEquipment2021-09-012022-08-3108650880dpl:AdministrativeExpenses2021-09-012022-08-3108650880core:NetGoodwill2021-09-012022-08-3108650880core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3108650880dpl:GroupUndertakings2021-09-012022-08-3108650880dpl:ParticipatingInterests2021-09-012022-08-3108650880dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3108650880core:ListedExchangeTraded2021-09-012022-08-3108650880dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3108650880core:UnlistedNon-exchangeTraded2021-09-012022-08-3108650880core:NetGoodwill2023-12-1108650880core:IntangibleAssetsOtherThanGoodwill2023-12-1108650880core:LandBuildings2023-12-1108650880core:PlantMachinery2023-12-1108650880core:Vehicles2023-12-1108650880core:FurnitureFittings2023-12-1108650880core:OfficeEquipment2023-12-1108650880core:AfterOneYear2023-12-1108650880core:WithinOneYear2023-12-1108650880core:ListedExchangeTraded2023-12-1108650880core:UnlistedNon-exchangeTraded2023-12-1108650880core:ShareCapital2023-12-1108650880core:SharePremium2023-12-1108650880core:RevaluationReserve2023-12-1108650880core:OtherReservesSubtotal2023-12-1108650880core:RetainedEarningsAccumulatedLosses2023-12-1108650880core:NetGoodwill2022-08-3108650880core:IntangibleAssetsOtherThanGoodwill2022-08-3108650880core:LandBuildings2022-08-3108650880core:PlantMachinery2022-08-3108650880core:Vehicles2022-08-3108650880core:FurnitureFittings2022-08-3108650880core:OfficeEquipment2022-08-3108650880core:AfterOneYear2022-08-3108650880core:WithinOneYear2022-08-3108650880core:ListedExchangeTraded2022-08-3108650880core:UnlistedNon-exchangeTraded2022-08-3108650880core:ShareCapital2022-08-3108650880core:SharePremium2022-08-3108650880core:RevaluationReserve2022-08-3108650880core:OtherReservesSubtotal2022-08-3108650880core:RetainedEarningsAccumulatedLosses2022-08-3108650880core:NetGoodwill2021-09-0108650880core:IntangibleAssetsOtherThanGoodwill2021-09-0108650880core:LandBuildings2021-09-0108650880core:PlantMachinery2021-09-0108650880core:Vehicles2021-09-0108650880core:FurnitureFittings2021-09-0108650880core:OfficeEquipment2021-09-0108650880core:AfterOneYear2021-09-0108650880core:WithinOneYear2021-09-0108650880core:ListedExchangeTraded2021-09-0108650880core:UnlistedNon-exchangeTraded2021-09-0108650880core:ShareCapital2021-09-0108650880core:SharePremium2021-09-0108650880core:RevaluationReserve2021-09-0108650880core:OtherReservesSubtotal2021-09-0108650880core:RetainedEarningsAccumulatedLosses2021-09-0108650880core:AfterOneYear2022-09-012023-12-1108650880core:WithinOneYear2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-12-1108650880core:Non-currentFinancialInstrumentscore:CostValuation2023-12-1108650880core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-1108650880core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3108650880core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3108650880core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3108650880core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3108650880core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3108650880core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3108650880core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3108650880core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3108650880core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3108650880bus:Director12022-09-012023-12-1108650880bus:Director22022-09-012023-12-11

CLARENDON HOUSE DENTAL CENTRE LTD

Registered Number
08650880
(England and Wales)

Unaudited Financial Statements for the Period ended
11 December 2023

CLARENDON HOUSE DENTAL CENTRE LTD
Company Information
for the period from 1 September 2022 to 11 December 2023

Directors

MORRISSEY, Allan Patrick, Dr
MORRISSEY, Zoe Elise

Registered Address

39 Sherbourne Place Clarendon Street
Leamington Spa
CV32 5SW

Registered Number

08650880 (England and Wales)
CLARENDON HOUSE DENTAL CENTRE LTD
Balance Sheet as at
11 December 2023

Notes

11 Dec 2023

31 Aug 2022

£

£

£

£

Fixed assets
Intangible assets3-46,000
Tangible assets485,313708,934
85,313754,934
Current assets
Stocks59,6147,020
Debtors629,4305,001
Cash at bank and on hand37,74954,491
76,79366,512
Creditors amounts falling due within one year7(126,376)(191,878)
Net current assets (liabilities)(49,583)(125,366)
Total assets less current liabilities35,730629,568
Creditors amounts falling due after one year8(15,000)(27,500)
Provisions for liabilities9(19,719)(17,263)
Net assets1,011584,805
Capital and reserves
Called up share capital100452,928
Revaluation reserve-35,000
Profit and loss account91196,877
Shareholders' funds1,011584,805
The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2024, and are signed on its behalf by:
MORRISSEY, Allan Patrick, Dr
Director
Registered Company No. 08650880
CLARENDON HOUSE DENTAL CENTRE LTD
Notes to the Financial Statements
for the period ended 11 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover represents the fees receivable for dental treatments performed and the supply of related goods and services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-100
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1012
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 September 22460,000460,000
At 11 December 23460,000460,000
Amortisation and impairment
At 01 September 22414,000414,000
Charge for year46,00046,000
At 11 December 23460,000460,000
Net book value
At 11 December 23--
At 31 August 2246,00046,000
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 September 22665,00087,49752,71592,943898,155
Additions-60,034--60,034
Disposals(665,000)-(52,715)-(717,715)
At 11 December 23-147,531-92,943240,474
Depreciation and impairment
At 01 September 2257,05051,9643,29576,912189,221
Charge for year45021,2777,2075,00833,942
On disposals(57,500)-(10,502)-(68,002)
At 11 December 23-73,241-81,920155,161
Net book value
At 11 December 23-74,290-11,02385,313
At 31 August 22607,95035,53349,42016,031708,934
5.Stocks

2023

2022

££
Finished goods9,6147,020
Total9,6147,020
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables4,0403,133
Other debtors10,600-
Prepayments and accrued income14,7901,868
Total29,4305,001
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables12,48111,425
Bank borrowings and overdrafts10,00010,000
Amounts owed to related parties-119,354
Taxation and social security48,78429,930
Other creditors14,17216,870
Accrued liabilities and deferred income40,9394,299
Total126,376191,878
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts15,00027,500
Total15,00027,500
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)19,71917,263
Total19,71917,263
10.Related party transactions
The amount owed to FrenchCo Holdings Limited is £NIL (2022: £119,354).