Registered number
10743763
ARH Dentist Limited
Filleted Accounts
30 April 2024
ARH Dentist Limited
Registered number: 10743763
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 43,376 48,195
Investments 4 54,652 51,652
98,028 99,847
Current assets
Debtors 5 1,160,495 982,973
Cash at bank and in hand 30,411 27,850
1,190,906 1,010,823
Creditors: amounts falling due within one year 6 (68,506) (73,910)
Net current assets 1,122,400 936,913
Total assets less current liabilities 1,220,428 1,036,760
Creditors: amounts falling due after more than one year 7 (10,833) (20,833)
Provisions for liabilities (10,844) (12,049)
Net assets 1,198,751 1,003,878
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,198,651 1,003,778
Shareholder's funds 1,198,751 1,003,878
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr Adam R Higgins
Director
Approved by the board on 20 September 2024
ARH Dentist Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 10% on reducing balance
Motor car 10% on reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 May 2023 3,724 50,490 54,214
At 30 April 2024 3,724 50,490 54,214
Depreciation
At 1 May 2023 970 5,049 6,019
Charge for the year 275 4,544 4,819
At 30 April 2024 1,245 9,593 10,838
Net book value
At 30 April 2024 2,479 40,897 43,376
At 30 April 2023 2,754 45,441 48,195
4 Investments
Other
investments
£
Cost
At 1 May 2023 51,652
Additions 3,000
At 30 April 2024 54,652
5 Debtors 2024 2023
£ £
Trade debtors 27,395 18,873
Other debtors 1,133,100 964,100
1,160,495 982,973
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Taxation and social security costs 78,713 46,139
Other creditors (20,207) 17,771
68,506 73,910
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 10,833 20,833
8 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Dr Adam R Higgins
Director's loan - 23,459 -
- 23,459 - -
An amount of £23,459 will be repaid to the company within 9 months of the 30th April 2024.
9 Other information
ARH Dentist Limited is a private company limited by shares and incorporated in England. Its registered office is:
Lichfield House
2 Lichfield Grove
London
N3 2JP
ARH Dentist Limited 10743763 false 2023-05-01 2024-04-30 2024-04-30 VT Final Accounts April 2024 Dr Adam R Higgins No description of principal activity 10743763 2022-05-01 2023-04-30 10743763 core:WithinOneYear 2023-04-30 10743763 core:AfterOneYear 2023-04-30 10743763 core:ShareCapital 2023-04-30 10743763 core:RetainedEarningsAccumulatedLosses 2023-04-30 10743763 2023-05-01 2024-04-30 10743763 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10743763 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 10743763 bus:Director40 2023-05-01 2024-04-30 10743763 core:PlantMachinery 2023-05-01 2024-04-30 10743763 core:Vehicles 2023-05-01 2024-04-30 10743763 bus:Director1 2023-05-01 2024-04-30 10743763 bus:Director1 1 2023-05-01 2024-04-30 10743763 countries:England 2023-05-01 2024-04-30 10743763 bus:FRS102 2023-05-01 2024-04-30 10743763 bus:FilletedAccounts 2023-05-01 2024-04-30 10743763 2024-04-30 10743763 core:WithinOneYear 2024-04-30 10743763 core:AfterOneYear 2024-04-30 10743763 core:ShareCapital 2024-04-30 10743763 core:RetainedEarningsAccumulatedLosses 2024-04-30 10743763 core:PlantMachinery 2024-04-30 10743763 core:Vehicles 2024-04-30 10743763 core:AdditionsToInvestments 2024-04-30 10743763 2023-04-30 10743763 core:PlantMachinery 2023-04-30 10743763 core:Vehicles 2023-04-30 10743763 bus:Director1 1 2023-04-30 iso4217:GBP xbrli:pure