2023-07-012024-06-302024-06-30false06266241CLOVER DENTAL CARE LIMITED2024-08-27iso4217:GBPxbrli:pure062662412023-07-01062662412024-06-30062662412023-07-012024-06-30062662412022-07-01062662412023-06-30062662412022-07-012023-06-3006266241bus:SmallEntities2023-07-012024-06-3006266241bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3006266241bus:AbridgedAccounts2023-07-012024-06-3006266241bus:PrivateLimitedCompanyLtd2023-07-012024-06-3006266241core:WithinOneYear2024-06-3006266241core:AfterOneYear2024-06-3006266241core:WithinOneYear2023-06-3006266241core:AfterOneYear2023-06-3006266241core:ShareCapital2024-06-3006266241core:SharePremium2024-06-3006266241core:RevaluationReserve2024-06-3006266241core:OtherReservesSubtotal2024-06-3006266241core:RetainedEarningsAccumulatedLosses2024-06-3006266241core:ShareCapital2023-06-3006266241core:SharePremium2023-06-3006266241core:RevaluationReserve2023-06-3006266241core:OtherReservesSubtotal2023-06-3006266241core:RetainedEarningsAccumulatedLosses2023-06-3006266241core:LandBuildings2024-06-3006266241core:PlantMachinery2024-06-3006266241core:Vehicles2024-06-3006266241core:FurnitureFittings2024-06-3006266241core:OfficeEquipment2024-06-3006266241core:NetGoodwill2024-06-3006266241core:IntangibleAssetsOtherThanGoodwill2024-06-3006266241core:ListedExchangeTraded2024-06-3006266241core:UnlistedNon-exchangeTraded2024-06-3006266241core:LandBuildings2023-06-3006266241core:PlantMachinery2023-06-3006266241core:Vehicles2023-06-3006266241core:FurnitureFittings2023-06-3006266241core:OfficeEquipment2023-06-3006266241core:NetGoodwill2023-06-3006266241core:IntangibleAssetsOtherThanGoodwill2023-06-3006266241core:ListedExchangeTraded2023-06-3006266241core:UnlistedNon-exchangeTraded2023-06-3006266241core:LandBuildings2023-07-012024-06-3006266241core:PlantMachinery2023-07-012024-06-3006266241core:Vehicles2023-07-012024-06-3006266241core:FurnitureFittings2023-07-012024-06-3006266241core:OfficeEquipment2023-07-012024-06-3006266241core:NetGoodwill2023-07-012024-06-3006266241core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3006266241core:ListedExchangeTraded2023-07-012024-06-3006266241core:UnlistedNon-exchangeTraded2023-07-012024-06-3006266241core:MoreThanFiveYears2023-07-012024-06-3006266241core:Non-currentFinancialInstruments2024-06-3006266241core:Non-currentFinancialInstruments2023-06-3006266241dpl:CostSales2023-07-012024-06-3006266241dpl:DistributionCosts2023-07-012024-06-3006266241core:LandBuildings2023-07-012024-06-3006266241core:PlantMachinery2023-07-012024-06-3006266241core:Vehicles2023-07-012024-06-3006266241core:FurnitureFittings2023-07-012024-06-3006266241core:OfficeEquipment2023-07-012024-06-3006266241dpl:AdministrativeExpenses2023-07-012024-06-3006266241core:NetGoodwill2023-07-012024-06-3006266241core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3006266241dpl:GroupUndertakings2023-07-012024-06-3006266241dpl:ParticipatingInterests2023-07-012024-06-3006266241dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3006266241core:ListedExchangeTraded2023-07-012024-06-3006266241dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3006266241core:UnlistedNon-exchangeTraded2023-07-012024-06-3006266241dpl:CostSales2022-07-012023-06-3006266241dpl:DistributionCosts2022-07-012023-06-3006266241core:LandBuildings2022-07-012023-06-3006266241core:PlantMachinery2022-07-012023-06-3006266241core:Vehicles2022-07-012023-06-3006266241core:FurnitureFittings2022-07-012023-06-3006266241core:OfficeEquipment2022-07-012023-06-3006266241dpl:AdministrativeExpenses2022-07-012023-06-3006266241core:NetGoodwill2022-07-012023-06-3006266241core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3006266241dpl:GroupUndertakings2022-07-012023-06-3006266241dpl:ParticipatingInterests2022-07-012023-06-3006266241dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3006266241core:ListedExchangeTraded2022-07-012023-06-3006266241dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3006266241core:UnlistedNon-exchangeTraded2022-07-012023-06-3006266241core:NetGoodwill2024-06-3006266241core:IntangibleAssetsOtherThanGoodwill2024-06-3006266241core:LandBuildings2024-06-3006266241core:PlantMachinery2024-06-3006266241core:Vehicles2024-06-3006266241core:FurnitureFittings2024-06-3006266241core:OfficeEquipment2024-06-3006266241core:AfterOneYear2024-06-3006266241core:WithinOneYear2024-06-3006266241core:ListedExchangeTraded2024-06-3006266241core:UnlistedNon-exchangeTraded2024-06-3006266241core:ShareCapital2024-06-3006266241core:SharePremium2024-06-3006266241core:RevaluationReserve2024-06-3006266241core:OtherReservesSubtotal2024-06-3006266241core:RetainedEarningsAccumulatedLosses2024-06-3006266241core:NetGoodwill2023-06-3006266241core:IntangibleAssetsOtherThanGoodwill2023-06-3006266241core:LandBuildings2023-06-3006266241core:PlantMachinery2023-06-3006266241core:Vehicles2023-06-3006266241core:FurnitureFittings2023-06-3006266241core:OfficeEquipment2023-06-3006266241core:AfterOneYear2023-06-3006266241core:WithinOneYear2023-06-3006266241core:ListedExchangeTraded2023-06-3006266241core:UnlistedNon-exchangeTraded2023-06-3006266241core:ShareCapital2023-06-3006266241core:SharePremium2023-06-3006266241core:RevaluationReserve2023-06-3006266241core:OtherReservesSubtotal2023-06-3006266241core:RetainedEarningsAccumulatedLosses2023-06-3006266241core:NetGoodwill2022-07-0106266241core:IntangibleAssetsOtherThanGoodwill2022-07-0106266241core:LandBuildings2022-07-0106266241core:PlantMachinery2022-07-0106266241core:Vehicles2022-07-0106266241core:FurnitureFittings2022-07-0106266241core:OfficeEquipment2022-07-0106266241core:AfterOneYear2022-07-0106266241core:WithinOneYear2022-07-0106266241core:ListedExchangeTraded2022-07-0106266241core:UnlistedNon-exchangeTraded2022-07-0106266241core:ShareCapital2022-07-0106266241core:SharePremium2022-07-0106266241core:RevaluationReserve2022-07-0106266241core:OtherReservesSubtotal2022-07-0106266241core:RetainedEarningsAccumulatedLosses2022-07-0106266241core:AfterOneYear2023-07-012024-06-3006266241core:WithinOneYear2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3006266241core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3006266241core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3006266241core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3006266241core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3006266241core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3006266241core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3006266241core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3006266241core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3006266241core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3006266241core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3006266241core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3006266241bus:Director12023-07-012024-06-30

CLOVER DENTAL CARE LIMITED

Registered Number
06266241
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CLOVER DENTAL CARE LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

KINGSWOOD, Rebecca Frances, Dr

Registered Address

Bristol Villa, 19 Grantham Road
Sleaford
Lincolnshire
NG34 7ND

Registered Number

06266241 (England and Wales)
CLOVER DENTAL CARE LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets438,32739,787
38,32739,787
Current assets
Stocks9,2306,711
Debtors6803,271711,285
Cash at bank and on hand294,216340,454
1,106,7171,058,450
Creditors amounts falling due within one year7(81,620)(107,626)
Net current assets (liabilities)1,025,097950,824
Total assets less current liabilities1,063,424990,611
Provisions for liabilities(9,582)(9,947)
Net assets1,053,842980,664
Capital and reserves
Called up share capital100100
Profit and loss account1,053,742980,564
Shareholders' funds1,053,842980,664
The financial statements were approved and authorised for issue by the Director on 27 August 2024, and are signed on its behalf by:
KINGSWOOD, Rebecca Frances, Dr
Director
Registered Company No. 06266241
CLOVER DENTAL CARE LIMITED
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
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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Intangible assets
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after dedusting all of its liabilities.
2.Average number of employees

20242023
Average number of employees during the year1211
3.Intangible assets

Total

£
Cost or valuation
At 01 July 23459,414
At 30 June 24459,414
Amortisation and impairment
At 01 July 23459,414
At 30 June 24459,414
Net book value
At 30 June 24-
At 30 June 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 23364,523
Additions11,552
At 30 June 24376,075
Depreciation and impairment
At 01 July 23324,736
Charge for year13,012
At 30 June 24337,748
Net book value
At 30 June 2438,327
At 30 June 2339,787
5.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,5023,482
Amounts owed by group undertakings793,378700,027
Prepayments and accrued income3,3917,776
Total803,271711,285
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,11418,342
Taxation and social security68,09185,905
Other creditors3,0052,972
Accrued liabilities and deferred income410407
Total81,620107,626
8.Creditors: amounts due after one year
9.Related party transactions
The directors operate a directors loan account with the company. At 30 June 2024 the company owed the directors £52 (2023: £714). This was the maximum outstanding during the year. This amount is repayable on demand.