2023-01-012023-12-312023-12-31false07464124AVON DENTAL CARE LTD2024-09-19iso4217:GBPxbrli:pure074641242023-01-01074641242023-12-31074641242023-01-012023-12-31074641242022-01-01074641242022-12-31074641242022-01-012022-12-3107464124bus:SmallEntities2023-01-012023-12-3107464124bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3107464124bus:AbridgedAccounts2023-01-012023-12-3107464124bus:PrivateLimitedCompanyLtd2023-01-012023-12-3107464124core:WithinOneYear2023-12-3107464124core:AfterOneYear2023-12-3107464124core:WithinOneYear2022-12-3107464124core:AfterOneYear2022-12-3107464124core:ShareCapital2023-12-3107464124core:SharePremium2023-12-3107464124core:RevaluationReserve2023-12-3107464124core:OtherReservesSubtotal2023-12-3107464124core:RetainedEarningsAccumulatedLosses2023-12-3107464124core:ShareCapital2022-12-3107464124core:SharePremium2022-12-3107464124core:RevaluationReserve2022-12-3107464124core:OtherReservesSubtotal2022-12-3107464124core:RetainedEarningsAccumulatedLosses2022-12-3107464124core:LandBuildings2023-12-3107464124core:PlantMachinery2023-12-3107464124core:Vehicles2023-12-3107464124core:FurnitureFittings2023-12-3107464124core:OfficeEquipment2023-12-3107464124core:NetGoodwill2023-12-3107464124core:IntangibleAssetsOtherThanGoodwill2023-12-3107464124core:ListedExchangeTraded2023-12-3107464124core:UnlistedNon-exchangeTraded2023-12-3107464124core:LandBuildings2022-12-3107464124core:PlantMachinery2022-12-3107464124core:Vehicles2022-12-3107464124core:FurnitureFittings2022-12-3107464124core:OfficeEquipment2022-12-3107464124core:NetGoodwill2022-12-3107464124core:IntangibleAssetsOtherThanGoodwill2022-12-3107464124core:ListedExchangeTraded2022-12-3107464124core:UnlistedNon-exchangeTraded2022-12-3107464124core:LandBuildings2023-01-012023-12-3107464124core:PlantMachinery2023-01-012023-12-3107464124core:Vehicles2023-01-012023-12-3107464124core:FurnitureFittings2023-01-012023-12-3107464124core:OfficeEquipment2023-01-012023-12-3107464124core:NetGoodwill2023-01-012023-12-3107464124core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107464124core:ListedExchangeTraded2023-01-012023-12-3107464124core:UnlistedNon-exchangeTraded2023-01-012023-12-3107464124core:MoreThanFiveYears2023-01-012023-12-3107464124core:Non-currentFinancialInstruments2023-12-3107464124core:Non-currentFinancialInstruments2022-12-3107464124dpl:CostSales2023-01-012023-12-3107464124dpl:DistributionCosts2023-01-012023-12-3107464124core:LandBuildings2023-01-012023-12-3107464124core:PlantMachinery2023-01-012023-12-3107464124core:Vehicles2023-01-012023-12-3107464124core:FurnitureFittings2023-01-012023-12-3107464124core:OfficeEquipment2023-01-012023-12-3107464124dpl:AdministrativeExpenses2023-01-012023-12-3107464124core:NetGoodwill2023-01-012023-12-3107464124core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3107464124dpl:GroupUndertakings2023-01-012023-12-3107464124dpl:ParticipatingInterests2023-01-012023-12-3107464124dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3107464124core:ListedExchangeTraded2023-01-012023-12-3107464124dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3107464124core:UnlistedNon-exchangeTraded2023-01-012023-12-3107464124dpl:CostSales2022-01-012022-12-3107464124dpl:DistributionCosts2022-01-012022-12-3107464124core:LandBuildings2022-01-012022-12-3107464124core:PlantMachinery2022-01-012022-12-3107464124core:Vehicles2022-01-012022-12-3107464124core:FurnitureFittings2022-01-012022-12-3107464124core:OfficeEquipment2022-01-012022-12-3107464124dpl:AdministrativeExpenses2022-01-012022-12-3107464124core:NetGoodwill2022-01-012022-12-3107464124core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3107464124dpl:GroupUndertakings2022-01-012022-12-3107464124dpl:ParticipatingInterests2022-01-012022-12-3107464124dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3107464124core:ListedExchangeTraded2022-01-012022-12-3107464124dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3107464124core:UnlistedNon-exchangeTraded2022-01-012022-12-3107464124core:NetGoodwill2023-12-3107464124core:IntangibleAssetsOtherThanGoodwill2023-12-3107464124core:LandBuildings2023-12-3107464124core:PlantMachinery2023-12-3107464124core:Vehicles2023-12-3107464124core:FurnitureFittings2023-12-3107464124core:OfficeEquipment2023-12-3107464124core:AfterOneYear2023-12-3107464124core:WithinOneYear2023-12-3107464124core:ListedExchangeTraded2023-12-3107464124core:UnlistedNon-exchangeTraded2023-12-3107464124core:ShareCapital2023-12-3107464124core:SharePremium2023-12-3107464124core:RevaluationReserve2023-12-3107464124core:OtherReservesSubtotal2023-12-3107464124core:RetainedEarningsAccumulatedLosses2023-12-3107464124core:NetGoodwill2022-12-3107464124core:IntangibleAssetsOtherThanGoodwill2022-12-3107464124core:LandBuildings2022-12-3107464124core:PlantMachinery2022-12-3107464124core:Vehicles2022-12-3107464124core:FurnitureFittings2022-12-3107464124core:OfficeEquipment2022-12-3107464124core:AfterOneYear2022-12-3107464124core:WithinOneYear2022-12-3107464124core:ListedExch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AVON DENTAL CARE LTD

Registered Number
07464124
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

AVON DENTAL CARE LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Dr Atul Sharma
Mrs Shalu Sharma

Registered Address

67 Estcourt Close
Gloucester
GL1 3LP

Registered Number

07464124 (England and Wales)
AVON DENTAL CARE LTD
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets32,6832,350
2,6832,350
Current assets
Debtors423,30813,351
Cash at bank and on hand684,757598,685
708,065612,036
Creditors amounts falling due within one year5(91,137)(121,973)
Net current assets (liabilities)616,928490,063
Total assets less current liabilities619,611492,413
Provisions for liabilities(510)(447)
Net assets619,101491,966
Capital and reserves
Called up share capital100100
Profit and loss account619,001491,866
Shareholders' funds619,101491,966
The financial statements were approved and authorised for issue by the Board of Directors on 19 September 2024, and are signed on its behalf by:
Dr Atul Sharma
Director
Registered Company No. 07464124
AVON DENTAL CARE LTD
Notes to the Financial Statements
for the year ended 31 December 2023

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.
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.
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:
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 236,324
Additions818
At 31 December 237,142
Depreciation and impairment
At 01 January 233,974
Charge for year485
At 31 December 234,459
Net book value
At 31 December 232,683
At 31 December 222,350
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables23,30813,351
Total23,30813,351
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security52,90136,338
Other creditors37,59484,993
Accrued liabilities and deferred income642642
Total91,137121,973
6.Related party transactions
During the year the company made available a loan to the Directors. Interest is charged on this loan and repayable on demand. At the year end the balance of this loan was £37,594. (2022: -£84,993).