2022-04-012023-03-312023-03-31false07192045Clent Dental Care 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Clent Dental Care Limited

Registered Number
07192045
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Clent Dental Care Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Dr Isha Berrick
Doctor Dhillon Clinics Limited

Registered Address

Fulford Lodge
1 Heslington Lane
York
YO10 4HW

Registered Number

07192045 (England and Wales)
Clent Dental Care Limited
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets370,00080,000
Tangible assets4351,973370,157
421,973450,157
Current assets
Stocks512,6216,275
Debtors19,79996,915
Cash at bank and on hand103,225110,014
135,645213,204
Creditors amounts falling due within one year6(80,286)(104,791)
Net current assets (liabilities)55,359108,413
Total assets less current liabilities477,332558,570
Provisions for liabilities7(12,993)(17,539)
Net assets464,339541,031
Capital and reserves
Called up share capital100100
Profit and loss account464,239540,931
Shareholders' funds464,339541,031
The financial statements were approved and authorised for issue by the Board of Directors on 1 October 2024, and are signed on its behalf by:
Dr Isha Berrick
Director
Registered Company No. 07192045
Clent Dental Care Limited
Notes to the Financial Statements
for the year ended 31 March 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.
Turnover policy
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.
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.
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:
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.
2.Average number of employees

20232022
Average number of employees during the year77
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 22200,000200,000
At 31 March 23200,000200,000
Amortisation and impairment
At 01 April 22120,000120,000
Charge for year10,00010,000
At 31 March 23130,000130,000
Net book value
At 31 March 2370,00070,000
At 31 March 2280,00080,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 22450,68024,055609475,344
Disposals-(24,055)-(24,055)
At 31 March 23450,680-609451,289
Depreciation and impairment
At 01 April 2285,95918,823405105,187
Charge for year12,748-20412,952
On disposals-(18,823)-(18,823)
At 31 March 2398,707-60999,316
Net book value
At 31 March 23351,973--351,973
At 31 March 22364,7215,232204370,157
5.Stocks

2023

2022

££
Raw materials and consumables12,6216,275
Total12,6216,275
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,42536,723
Taxation and social security67,66362,115
Other creditors2,1585,953
Accrued liabilities and deferred income5,040-
Total80,286104,791
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)12,99317,539
Total12,99317,539
8.Related party transactions
The directors operate a directors loan account with the company. At 31 March 2023, the company owed the directors £2,158 (2022: -£94,521). This balance has been subject to interest which has been charged in line with the current Bank of England interest rate.