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IMPRESSIONS ORTHODONTICS LIMITED

Registered Number
09586319
(England and Wales)

Unaudited Financial Statements for the Period ended
29 September 2023

IMPRESSIONS ORTHODONTICS LIMITED
Company Information
for the period from 1 October 2022 to 29 September 2023

Director

JAISINGHANI, Aneel Kumar

Registered Address

7 High Street
High Wycombe
HP11 2BA

Registered Number

09586319 (England and Wales)
IMPRESSIONS ORTHODONTICS LIMITED
Balance Sheet as at
29 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3141,473195,463
Tangible assets4325,389133,387
Investments5-100
466,862328,950
Current assets
Stocks643,85043,550
Debtors71,806,4761,788,533
Cash at bank and on hand2,170,0781,482,342
4,020,4043,314,425
Creditors amounts falling due within one year8(1,656,999)(1,938,466)
Net current assets (liabilities)2,363,4051,375,959
Total assets less current liabilities2,830,2671,704,909
Creditors amounts falling due after one year9-(38,264)
Net assets2,830,2671,666,645
Capital and reserves
Called up share capital100100
Profit and loss account2,830,1671,666,545
Shareholders' funds2,830,2671,666,645
The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:
JAISINGHANI, Aneel Kumar
Director
Registered Company No. 09586319
IMPRESSIONS ORTHODONTICS LIMITED
Notes to the Financial Statements
for the period ended 29 September 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
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.
Turnover policy
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Goodwill Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten 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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1816
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 October 22539,897539,897
At 29 September 23539,897539,897
Amortisation and impairment
At 01 October 22344,434344,434
Charge for year53,99053,990
At 29 September 23398,424398,424
Net book value
At 29 September 23141,473141,473
At 30 September 22195,463195,463
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 October 221186,218-89,802276,021
Additions-134,40180,44221,304236,147
At 29 September 231320,61980,442111,106512,168
Depreciation and impairment
At 01 October 22192,645-49,988142,634
Charge for year-31,1004,4538,59244,145
At 29 September 231123,7454,45358,580186,779
Net book value
At 29 September 23-196,87475,98952,526325,389
At 30 September 22-93,573-39,814133,387
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 October 22100100
Transfers(100)(100)
Net book value
At 29 September 23--
At 30 September 22100100

Notes

1Investments in group undertakings and participating interests
6.Stocks

2023

2022

££
Raw materials and consumables43,85043,550
Total43,85043,550
7.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables238,401271,068
Amounts owed by group undertakings1,382,67565,183
Other debtors170,3321,442,091
Prepayments and accrued income15,06810,191
Total1,806,4761,788,533
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables155,04157,836
Bank borrowings and overdrafts-4,488
Taxation and social security293,549293,383
Other creditors133,57836,328
Accrued liabilities and deferred income1,074,8311,546,431
Total1,656,9991,938,466
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts-38,264
Total-38,264
10.Guarantees provided on behalf of directors
Directors` current account is a credit balance of £2,674 (2022:£2,780) relates to director.