2022-10-012023-09-302023-09-30false08714299GREENSIDE DENTAL CARE 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GREENSIDE DENTAL CARE LIMITED

Registered Number
08714299
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

GREENSIDE DENTAL CARE LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

WOODS, Christopher

Company Secretary

WOODS, Katie, Dr.

Registered Address

1-3 Mortimer Street
Cleckheaton
BD19 5AR

Registered Number

08714299 (England and Wales)
GREENSIDE DENTAL CARE LIMITED
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3164,160164,160
Tangible assets483,17973,271
247,339237,431
Current assets
Stocks10,00011,899
Debtors532,531674,849
Cash at bank and on hand14,75826,692
57,289713,440
Creditors amounts falling due within one year6(111,539)(144,591)
Net current assets (liabilities)(54,250)568,849
Total assets less current liabilities193,089806,280
Creditors amounts falling due after one year7(18,443)(626,255)
Provisions for liabilities8(13,251)(15,262)
Net assets161,395164,763
Capital and reserves
Profit and loss account161,395164,763
Shareholders' funds161,395164,763
The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:
WOODS, Christopher
Director
Registered Company No. 08714299
GREENSIDE DENTAL CARE LIMITED
Notes to the Financial Statements
for the year ended 30 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
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.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
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 rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
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:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings15
Office Equipment33
Impairment of non-financial assets policy
Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.Average number of employees

20232022
Average number of employees during the year88
3.Intangible assets

Total

£
Cost or valuation
At 01 October 22608,000
At 30 September 23608,000
Amortisation and impairment
At 01 October 22443,840
At 30 September 23443,840
Net book value
At 30 September 23164,160
At 30 September 22164,160
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 22209,051
Additions23,822
At 30 September 23232,873
Depreciation and impairment
At 01 October 22135,780
Charge for year13,914
At 30 September 23149,695
Net book value
At 30 September 2383,179
At 30 September 2273,271
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables27,24723,736
Other debtors5,284651,113
Total32,531674,849
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables43,11434,068
Bank borrowings and overdrafts9,810-
Taxation and social security46,31396,485
Finance lease and HP contracts1,99212,988
Accrued liabilities and deferred income10,3101,050
Total111,539144,591
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts18,443626,255
Total18,443626,255
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13,25115,262
Total13,25115,262
9.Related party transactions
The director operates a directors loan account with the company. At 30 September 2023 the company owed the director £333 (2022: £-33,756). This loan is interest free and repayable on demand.