08017924false carrying on a Dental Practice2023-04-012024-03-31http://www.companieshouse.gov.uk/2023-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12023-04-012024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-03-31http://www.companieshouse.gov.uk/cd:Director12023-04-012024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-04-012024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-03-31http://www.companieshouse.gov.uk/2023-04-012024-03-31http://www.companieshouse.gov.uk/2023-03-31http://www.companieshouse.gov.uk/cd:FRS1022023-04-012024-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-04-012024-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-04-012024-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 08017924

Andrew Brown Dental Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024

Prepared By:
Frank Gartland Limited
6 Torland Road
Plymouth
PL3 5TS

Andrew Brown Dental Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
DIRECTORS
A G L Brown
SECRETARY
Mrs K L Walker
REGISTERED OFFICE
Newton Farm
Metherell
Callington
Cornwall
PL17 8DQ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08017924
ACCOUNTANTS
Frank Gartland Limited
6 Torland Road
Plymouth
PL3 5TS

Andrew Brown Dental Limited

ACCOUNTS
FOR THEYEARENDED31/03/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Andrew Brown Dental Limited

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Intangible assets2120,000160,000
Tangible assets360,34783,397
180,347243,397
CURRENT ASSETS
Stock38,25032,433
Debtors5129,53899,217
167,788131,650
CREDITORS: Amounts falling due within one year6162,963173,471
NET CURRENT ASSETS / (LIABILITIES)4,825(41,821)
TOTAL ASSETS LESS CURRENT LIABILITIES185,172201,576
CREDITORS: Amounts falling due after more than one year783,11883,854
PROVISIONS FOR LIABILITIES AND CHARGES927,00015,000
NET ASSETS75,054102,722
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account74,954102,622
SHAREHOLDERS' FUNDS75,054102,722
For the year ending 31/03/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 25/09/2024 and signed on their behalf by
.............................
A G L Brown
Director

Andrew Brown Dental Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsstraight line 20%
Equipmentstraight line 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Andrew Brown Dental Limited

2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/2023400,000400,000
At 31/03/2024400,000400,000
Depreciation
At 01/04/2023240,000240,000
For the year40,00040,000
At 31/03/2024280,000280,000
Net Book Amounts
At 31/03/2024120,000120,000
At 31/03/2023160,000160,000
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/04/202323,248357,523380,771
Additions-35,60235,602
At 31/03/202423,248393,125416,373
Depreciation
At 01/04/202317,505279,869297,374
For the year2,97955,67358,652
At 31/03/202420,484335,542356,026
Net Book Amounts
At 31/03/20242,76457,58360,347
At 31/03/20235,74377,65483,397
4. STOCK 20242023
££
Stock comprises:
Stock38,25032,433
38,25032,433

Andrew Brown Dental Limited

5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors3,7451,080
Directors current account125,79398,137
129,53899,217
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax49,17632,149
Salaries and wages control-19,757
Other Taxes & NIC7,7815,637
Bank loans and overdrafts7,2415,413
Bank Loan30,86217,110
Credit card13,85512,950
Hire purchase44,11548,463
Trade creditors5,13927,853
Pension schemes2,0041,349
Accruals2,7902,790
162,963173,471
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Loans >1yr48,30330,401
Hire purchase >1yr34,81553,453
83,11883,854
8. EMPLOYEES
20242023
No.No.
Average number of employees1717

Andrew Brown Dental Limited

9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation27,00015,000
27,00015,000
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Class 1 shares of £1 each100100
100100
11. CONTROLLING PARTY
The company is controlled by its Director who owns 50% of the called up share capital.
12. RELATED PARTY TRANSACTIONS
The company rents it's surgeries from the Director and in the year paid rent of £18,000 (2023 £18,000).