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REGISTERED NUMBER: 07570399 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Hopkinson Dental Care Limited

Hopkinson Dental Care Limited (Registered number: 07570399)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hopkinson Dental Care Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Dr L Riley
M Riley





REGISTERED OFFICE: 19 Market Place
Wetherby
West Yorkshire
LS22 6LQ





REGISTERED NUMBER: 07570399 (England and Wales)






Hopkinson Dental Care Limited (Registered number: 07570399)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 58,625 67,000
Tangible assets 5 90,461 106,994
149,086 173,994

CURRENT ASSETS
Stocks 10,771 11,968
Debtors 6 188,120 120,714
Cash at bank 866,300 684,439
1,065,191 817,121
CREDITORS
Amounts falling due within one year 7 109,623 114,907
NET CURRENT ASSETS 955,568 702,214
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,104,654

876,208

PROVISIONS FOR LIABILITIES 21,711 19,517
NET ASSETS 1,082,943 856,691

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,082,843 856,591
SHAREHOLDERS' FUNDS 1,082,943 856,691

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

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

Hopkinson Dental Care Limited (Registered number: 07570399)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2024 and were signed on its behalf by:





Dr L Riley - Director


Hopkinson Dental Care Limited (Registered number: 07570399)

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

1. STATUTORY INFORMATION

Hopkinson 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 amounts derived from the provision of services which fall within the company's ordinary activities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

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.
Leasehold improvements - 10% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on cost
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.


Hopkinson Dental Care Limited (Registered number: 07570399)

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

2. ACCOUNTING POLICIES - continued
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.

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 13 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 167,500
AMORTISATION
At 1 April 2023 100,500
Charge for year 8,375
At 31 March 2024 108,875
NET BOOK VALUE
At 31 March 2024 58,625
At 31 March 2023 67,000

Hopkinson Dental Care Limited (Registered number: 07570399)

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

5. TANGIBLE FIXED ASSETS
Leasehold Plant and Motor Computer
improvements machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 22,693 132,224 33,650 12,375 200,942
Additions - 2,990 - 2,065 5,055
At 31 March 2024 22,693 135,214 33,650 14,440 205,997
DEPRECIATION
At 1 April 2023 2,050 64,830 19,629 7,439 93,948
Charge for year 1,389 10,355 8,413 1,431 21,588
At 31 March 2024 3,439 75,185 28,042 8,870 115,536
NET BOOK VALUE
At 31 March 2024 19,254 60,029 5,608 5,570 90,461
At 31 March 2023 20,643 67,394 14,021 4,936 106,994

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 65,849 43,682
Other debtors 122,271 77,032
188,120 120,714

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 5,861 18,654
Taxation and social security 97,952 56,632
Other creditors 5,810 39,621
109,623 114,907

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

,31.3.2431.3.23
££
Balance owing to company121,60176,886
Maximum balance owing to company within the year 138,40971,285
Interest charged to directors2,3281,058

Interest has been charged at a rate of 2% per annum.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Dr L Riley.