IRIS Accounts Production v24.2.0.383 06909992 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh069099922022-12-31069099922023-12-31069099922023-01-012023-12-31069099922021-12-31069099922022-01-012022-12-31069099922022-12-3106909992ns15:EnglandWales2023-01-012023-12-3106909992ns14:PoundSterling2023-01-012023-12-3106909992ns10:Director12023-01-012023-12-3106909992ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3106909992ns10:SmallEntities2023-01-012023-12-3106909992ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3106909992ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3106909992ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3106909992ns10:FullAccounts2023-01-012023-12-310690999212023-01-012023-12-3106909992ns10:Director22023-01-012023-12-3106909992ns10:CompanySecretary12023-01-012023-12-3106909992ns10:RegisteredOffice2023-01-012023-12-3106909992ns5:CurrentFinancialInstruments2023-12-3106909992ns5:CurrentFinancialInstruments2022-12-3106909992ns5:Non-currentFinancialInstruments2023-12-3106909992ns5:Non-currentFinancialInstruments2022-12-3106909992ns5:ShareCapital2023-12-3106909992ns5:ShareCapital2022-12-3106909992ns5:RetainedEarningsAccumulatedLosses2023-12-3106909992ns5:RetainedEarningsAccumulatedLosses2022-12-3106909992ns5:NetGoodwill2023-01-012023-12-3106909992ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106909992ns5:PlantMachinery2023-01-012023-12-3106909992ns5:NetGoodwill2022-12-3106909992ns5:NetGoodwill2023-12-3106909992ns5:NetGoodwill2022-12-3106909992ns5:PlantMachinery2022-12-3106909992ns5:PlantMachinery2023-12-3106909992ns5:PlantMachinery2022-12-3106909992ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3106909992ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31069099921ns10:Director12022-12-31069099921ns10:Director12021-12-31069099921ns10:Director12023-01-012023-12-31069099921ns10:Director12022-01-012022-12-31069099921ns10:Director12023-12-31069099921ns10:Director12022-12-3106909992ns10:Director222022-12-3106909992ns10:Director222021-12-3106909992ns10:Director222023-01-012023-12-3106909992ns10:Director222022-01-012022-12-3106909992ns10:Director222023-12-3106909992ns10:Director222022-12-31
REGISTERED NUMBER: 06909992 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Solent Dental Care Limited

Solent Dental Care Limited (Registered number: 06909992)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Solent Dental Care Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr B P Henning
Mrs P Henning





SECRETARY: Mrs P Henning





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 06909992 (England and Wales)





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

Solent Dental Care Limited (Registered number: 06909992)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 108,617 119,479
Tangible assets 5 57,419 26,181
166,036 145,660

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 6 189,658 246,779
Cash at bank 36,502 38,408
236,160 295,187
CREDITORS
Amounts falling due within one year 7 142,030 127,398
NET CURRENT ASSETS 94,130 167,789
TOTAL ASSETS LESS CURRENT
LIABILITIES

260,166

313,449

CREDITORS
Amounts falling due after more than one
year

8

(229,118

)

(278,394

)

PROVISIONS FOR LIABILITIES (9,749 ) (3,544 )
NET ASSETS 21,299 31,511

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 21,297 31,509
SHAREHOLDERS' FUNDS 21,299 31,511

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Solent Dental Care Limited (Registered number: 06909992)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:





Mr B P Henning - Director


Solent Dental Care Limited (Registered number: 06909992)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Solent 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, value added tax and other sales taxes.

Goodwill
Goodwill relates to the practice purchased in 2014. Upon purchase it was decided that goodwill had a finite life of 10 years. It was decided on 1st January 2021 that the finite life should have actually been 20 years to match the loan associated with the goodwill. As 7 years have passed, we have amortised the remaining net book value over the remaining 13 years on a straight line basis.

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.
Plant and machinery etc - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Solent Dental Care Limited (Registered number: 06909992)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

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 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 470,679
AMORTISATION
At 1 January 2023 351,200
Charge for year 10,862
At 31 December 2023 362,062
NET BOOK VALUE
At 31 December 2023 108,617
At 31 December 2022 119,479

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 108,511
Additions 47,092
Disposals (11,745 )
At 31 December 2023 143,858
DEPRECIATION
At 1 January 2023 82,330
Charge for year 14,261
Eliminated on disposal (10,152 )
At 31 December 2023 86,439
NET BOOK VALUE
At 31 December 2023 57,419
At 31 December 2022 26,181

Solent Dental Care Limited (Registered number: 06909992)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 73,437 64,437
Other debtors 116,221 182,342
189,658 246,779

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 90,721 89,822
Hire purchase contracts 6,318 -
Trade creditors - 2
Taxation and social security 42,087 34,934
Other creditors 2,904 2,640
142,030 127,398

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans 208,584 278,394
Hire purchase contracts 20,534 -
229,118 278,394

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
Mr B P Henning
Balance outstanding at start of year 89,278 72,543
Amounts advanced 50,716 89,278
Amounts repaid (83,777 ) (72,543 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 56,217 89,278

Mrs P Henning
Balance outstanding at start of year 89,278 72,543
Amounts advanced 50,716 89,278
Amounts repaid (83,776 ) (72,543 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 56,218 89,278

Interest was charged on the above loans at 2.5%.