Registered number: 08017924 | ||||||||
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 | ||||||||
SECRETARY | ||||||||
REGISTERED OFFICE | ||||||||
Cornwall | ||||||||
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 Sheet | 3 | |||||||
Notes To The Accounts | 4 | |||||||
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 | ||||||||||
2024 | 2023 | |||||||||
Notes | £ | £ | ||||||||
FIXED ASSETS | ||||||||||
Intangible assets | 2 | |||||||||
Tangible assets | 3 | |||||||||
CURRENT ASSETS | ||||||||||
Stock | ||||||||||
Debtors | 5 | |||||||||
167,788 | 131,650 | |||||||||
CREDITORS: Amounts falling due within one year | 6 | |||||||||
NET CURRENT ASSETS / (LIABILITIES) | (41,821) | |||||||||
TOTAL ASSETS LESS CURRENT LIABILITIES | ||||||||||
CREDITORS: Amounts falling due after more than one year | 7 | 83,118 | 83,854 | |||||||
PROVISIONS FOR LIABILITIES AND CHARGES | 9 | |||||||||
NET ASSETS | ||||||||||
CAPITAL AND RESERVES | ||||||||||
Called up share capital | 10 | |||||||||
Profit and loss account | 74,954 | 102,622 | ||||||||
SHAREHOLDERS' FUNDS | ||||||||||
Approved by the board on | ||||||||||
............................. | ||||||||||
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 | ||||||||
Fixtures and Fittings | straight line 20% | |||||||
Equipment | straight 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 | ||||||||
Andrew Brown Dental Limited | ||||||||
2. INTANGIBLE FIXED ASSETS | ||||
Purchased | ||||
Goodwill | Total | |||
£ | £ | |||
Cost | ||||
At 01/04/2023 | 400,000 | 400,000 | ||
At 31/03/2024 | 400,000 | 400,000 | ||
Depreciation | ||||
At 01/04/2023 | 240,000 | 240,000 | ||
For the year | 40,000 | 40,000 | ||
At 31/03/2024 | 280,000 | 280,000 | ||
Net Book Amounts | ||||
At 31/03/2024 | ||||
At 31/03/2023 | ||||
3. TANGIBLE FIXED ASSETS | ||||||
Fixtures | ||||||
and Fittings | Equipment | Total | ||||
£ | £ | £ | ||||
Cost | ||||||
At 01/04/2023 | 23,248 | 357,523 | 380,771 | |||
Additions | - | 35,602 | 35,602 | |||
At 31/03/2024 | 23,248 | 393,125 | 416,373 | |||
Depreciation | ||||||
At 01/04/2023 | 17,505 | 279,869 | 297,374 | |||
For the year | 2,979 | 55,673 | 58,652 | |||
At 31/03/2024 | 20,484 | 335,542 | 356,026 | |||
Net Book Amounts | ||||||
At 31/03/2024 | 60,347 | |||||
At 31/03/2023 | 83,397 | |||||
4. STOCK | 2024 | 2023 | ||||
£ | £ | |||||
Stock comprises: | ||||||
Stock | ||||||
Andrew Brown Dental Limited | ||||||||
5. DEBTORS | 2024 | 2023 | ||||||
£ | £ | |||||||
Amounts falling due within one year | ||||||||
Trade debtors | 3,745 | 1,080 | ||||||
Directors current account | 125,793 | 98,137 | ||||||
129,538 | 99,217 | |||||||
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
2024 | 2023 | |||||||
£ | £ | |||||||
UK corporation tax | 49,176 | 32,149 | ||||||
Salaries and wages control | - | 19,757 | ||||||
Other Taxes & NIC | 7,781 | 5,637 | ||||||
Bank loans and overdrafts | 7,241 | 5,413 | ||||||
Bank Loan | 30,862 | 17,110 | ||||||
Credit card | 13,855 | 12,950 | ||||||
Hire purchase | 44,115 | 48,463 | ||||||
Trade creditors | 5,139 | 27,853 | ||||||
Pension schemes | 2,004 | 1,349 | ||||||
Accruals | 2,790 | 2,790 | ||||||
162,963 | 173,471 | |||||||
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
2024 | 2023 | |||||||
£ | £ | |||||||
Loans >1yr | 48,303 | 30,401 | ||||||
Hire purchase >1yr | 34,815 | 53,453 | ||||||
83,118 | 83,854 | |||||||
8. EMPLOYEES | ||||||
2024 | 2023 | |||||
No. | No. | |||||
Average number of employees | 17 | |||||
Andrew Brown Dental Limited | ||||||||
9. PROVISIONS FOR LIABILITIES | 2024 | 2023 | ||||||
£ | £ | |||||||
Deferred taxation | 27,000 | 15,000 | ||||||
27,000 | 15,000 | |||||||
10. SHARE CAPITAL | 2024 | 2023 | ||||||
£ | £ | |||||||
Allotted, issued and fully paid: | ||||||||
100 | 100 | |||||||
100 | 100 | |||||||
11. CONTROLLING PARTY | ||||||||
The company is controlled by its Director who owns 50% of the called up share capital. | ||||||||
12. RELATED PARTY TRANSACTIONS | |||||||||||||||||||||||||||||||||||||
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