2023-07-012024-06-302024-06-30false13677808KINGSWOOD DENTAL LTD2024-08-22iso4217:GBPxbrli:pure136778082023-07-01136778082024-06-30136778082023-07-012024-06-30136778082022-07-01136778082023-06-30136778082022-07-012023-06-3013677808bus:SmallEntities2023-07-012024-06-3013677808bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3013677808bus:AbridgedAccounts2023-07-012024-06-3013677808bus:PrivateLimitedCompanyLtd2023-07-012024-06-3013677808core:WithinOneYear2024-06-3013677808core:AfterOneYear2024-06-3013677808core:WithinOneYear2023-06-3013677808core:AfterOneYear2023-06-3013677808core:ShareCapital2024-06-3013677808core:SharePremium2024-06-3013677808core:RevaluationReserve2024-06-3013677808core:OtherReservesSubtotal2024-06-3013677808core:RetainedEarningsAccumulatedLosses2024-06-3013677808core:ShareCapital2023-06-3013677808core:SharePremium2023-06-3013677808core:RevaluationReserve2023-06-3013677808core:OtherReservesSubtotal2023-06-3013677808core:RetainedEarningsAccumulatedLosses2023-06-3013677808core:LandBuildings2024-06-3013677808core:PlantMachinery2024-06-3013677808core:Vehicles2024-06-3013677808core:FurnitureFittings2024-06-3013677808core:OfficeEquipment2024-06-3013677808core:NetGoodwill2024-06-3013677808core:IntangibleAssetsOtherThanGoodwill2024-06-3013677808core:ListedExchangeTraded2024-06-3013677808core:UnlistedNon-exchangeTraded2024-06-3013677808core:LandBuildings2023-06-3013677808core:PlantMachinery2023-06-3013677808core:Vehicles2023-06-3013677808core:FurnitureFittings2023-06-3013677808core:OfficeEquipment2023-06-3013677808core:NetGoodwill2023-06-3013677808core:IntangibleAssetsOtherThanGoodwill2023-06-3013677808core:ListedExchangeTraded2023-06-3013677808core:UnlistedNon-exchangeTraded2023-06-3013677808core:LandBuildings2023-07-012024-06-3013677808core:PlantMachinery2023-07-012024-06-3013677808core:Vehicles2023-07-012024-06-3013677808core:FurnitureFittings2023-07-012024-06-3013677808core:OfficeEquipment2023-07-012024-06-3013677808core:NetGoodwill2023-07-012024-06-3013677808core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013677808core:ListedExchangeTraded2023-07-012024-06-3013677808core:UnlistedNon-exchangeTraded2023-07-012024-06-3013677808core:MoreThanFiveYears2023-07-012024-06-3013677808core:Non-currentFinancialInstruments2024-06-3013677808core:Non-currentFinancialInstruments2023-06-3013677808dpl:CostSales2023-07-012024-06-3013677808dpl:DistributionCosts2023-07-012024-06-3013677808core:LandBuildings2023-07-012024-06-3013677808core:PlantMachinery2023-07-012024-06-3013677808core:Vehicles2023-07-012024-06-3013677808core:FurnitureFittings2023-07-012024-06-3013677808core:OfficeEquipment2023-07-012024-06-3013677808dpl:AdministrativeExpenses2023-07-012024-06-3013677808core:NetGoodwill2023-07-012024-06-3013677808core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013677808dpl:GroupUndertakings2023-07-012024-06-3013677808dpl:ParticipatingInterests2023-07-012024-06-3013677808dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3013677808core:ListedExchangeTraded2023-07-012024-06-3013677808dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3013677808core:UnlistedNon-exchangeTraded2023-07-012024-06-3013677808dpl:CostSales2022-07-012023-06-3013677808dpl:DistributionCosts2022-07-012023-06-3013677808core:LandBuildings2022-07-012023-06-3013677808core:PlantMachinery2022-07-012023-06-3013677808core:Vehicles2022-07-012023-06-3013677808core:FurnitureFittings2022-07-012023-06-3013677808core:OfficeEquipment2022-07-012023-06-3013677808dpl:AdministrativeExpenses2022-07-012023-06-3013677808core:NetGoodwill2022-07-012023-06-3013677808core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013677808dpl:GroupUndertakings2022-07-012023-06-3013677808dpl:ParticipatingInterests2022-07-012023-06-3013677808dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3013677808core:ListedExchangeTraded2022-07-012023-06-3013677808dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3013677808core:UnlistedNon-exchangeTraded2022-07-012023-06-3013677808core:NetGoodwill2024-06-3013677808core:IntangibleAssetsOtherThanGoodwill2024-06-3013677808core:LandBuildings2024-06-3013677808core:PlantMachinery2024-06-3013677808core:Vehicles2024-06-3013677808core:FurnitureFittings2024-06-3013677808core:OfficeEquipment2024-06-3013677808core:AfterOneYear2024-06-3013677808core:WithinOneYear2024-06-3013677808core:ListedExchangeTraded2024-06-3013677808core:UnlistedNon-exchangeTraded2024-06-3013677808core:ShareCapital2024-06-3013677808core:SharePremium2024-06-3013677808core:RevaluationReserve2024-06-3013677808core:OtherReservesSubtotal2024-06-3013677808core:RetainedEarningsAccumulatedLosses2024-06-3013677808core:NetGoodwill2023-06-3013677808core:IntangibleAssetsOtherThanGoodwill2023-06-3013677808core:LandBuildings2023-06-3013677808core:PlantMachinery2023-06-3013677808core:Vehicles2023-06-3013677808core:FurnitureFittings2023-06-3013677808core:OfficeEquipment2023-06-3013677808core:AfterOneYear2023-06-3013677808core:WithinOneYear2023-06-3013677808core:ListedExchangeTraded2023-06-3013677808core:UnlistedNon-exchangeTraded2023-06-3013677808core:ShareCapital2023-06-3013677808core:SharePremium2023-06-3013677808core:RevaluationReserve2023-06-3013677808core:OtherReservesSubtotal2023-06-3013677808core:RetainedEarningsAccumulatedLosses2023-06-3013677808core:NetGoodwill2022-07-0113677808core:IntangibleAssetsOtherThanGoodwill2022-07-0113677808core:LandBuildings2022-07-0113677808core:PlantMachinery2022-07-0113677808core:Vehicles2022-07-0113677808core:FurnitureFittings2022-07-0113677808core:OfficeEquipment2022-07-0113677808core:AfterOneYear2022-07-0113677808core:WithinOneYear2022-07-0113677808core:ListedExchangeTraded2022-07-0113677808core:UnlistedNon-exchangeTraded2022-07-0113677808core:ShareCapital2022-07-0113677808core:SharePremium2022-07-0113677808core:RevaluationReserve2022-07-0113677808core:OtherReservesSubtotal2022-07-0113677808core:RetainedEarningsAccumulatedLosses2022-07-0113677808core:AfterOneYear2023-07-012024-06-3013677808core:WithinOneYear2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013677808core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3013677808core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3013677808core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3013677808core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3013677808core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3013677808core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3013677808core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3013677808core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3013677808core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3013677808core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3013677808core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3013677808bus:Director12023-07-012024-06-30

KINGSWOOD DENTAL LTD

Registered Number
13677808
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

KINGSWOOD DENTAL LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

KINGSWOOD, Rebecca Frances, Dr

Registered Address

19 Grantham Road
Sleaford
NG34 7ND

Registered Number

13677808 (England and Wales)
KINGSWOOD DENTAL LTD
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments31,495,7561,495,756
1,495,7561,495,756
Current assets
Cash at bank and on hand5325,548
5325,548
Creditors amounts falling due within one year5(840,393)(757,304)
Net current assets (liabilities)(839,861)(751,756)
Total assets less current liabilities655,895744,000
Creditors amounts falling due after one year6(500,303)(638,954)
Net assets155,592105,046
Capital and reserves
Called up share capital22
Profit and loss account155,590105,044
Shareholders' funds155,592105,046
The financial statements were approved and authorised for issue by the Director on 22 August 2024, and are signed on its behalf by:
KINGSWOOD, Rebecca Frances, Dr
Director
Registered Company No. 13677808
KINGSWOOD DENTAL LTD
Notes to the Financial Statements
for the year ended 30 June 2024

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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Investments in subsidiaries accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in subsidiaries accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
2.Average number of employees

20242023
Average number of employees during the year00
3.Fixed asset investments

Total

£
Cost or valuation
At 01 July 231,495,756
At 30 June 241,495,756
Net book value
At 30 June 241,495,756
At 30 June 231,495,756
4.Debtors: amounts due within one year
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts22,38231,113
Amounts owed to related parties793,378700,027
Taxation and social security2,2393,771
Other creditors21,67421,674
Accrued liabilities and deferred income720719
Total840,393757,304
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts500,303638,954
Total500,303638,954
7.Related party transactions
The directors operate a directors loan account with the company. At 30 June 2024 the company owed the directors £21,674 (2023: £21,674). This was the maximum outstanding during the year. This amount is repayable upon demand.