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Registered Number: 07311900
England and Wales

 

 

 

CHRISTOPHER PARK LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 93,489    108,467 
Tangible fixed assets 4 38,997    42,017 
Investments in group undertakings 5 237,757    237,757 
370,243    388,241 
Current assets      
Debtors 6 160,945    254,530 
Cash at bank and in hand 244,787    212,919 
405,732    467,449 
Creditors: amount falling due within one year 7 (146,083)   (59,295)
Net current assets 259,649    408,154 
 
Total assets less current liabilities 629,892    796,395 
Creditors: amount falling due after more than one year 8 (104,998)   (115,334)
Provisions for liabilities 9 (7,215)   (7,750)
Net assets 517,679    673,311 
 

Capital and reserves
     
Called up share capital 10 100    100 
Profit and loss account 517,579    673,211 
Shareholders' funds 517,679    673,311 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 26 July 2024 and were signed by:


-------------------------------
Dr C C Park
Director
1
General Information
Christopher Park Limited is a private company, limited by shares, registered in England and Wales, registration number 07311900, registration address Sunnyridge, 14 Orchard Close, Westfield, Radstock, BA3 3RF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 14 (2023 : 14).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 299,555    299,555 
Additions  
Disposals  
At 31 March 2024 299,555    299,555 
Amortisation
At 01 April 2023 191,088    191,088 
Charge for year 14,978    14,978 
On disposals  
At 31 March 2024 206,066    206,066 
Net book values
At 31 March 2024 93,489    93,489 
At 31 March 2023 108,467    108,467 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 April 2023 77,575    77,575 
Additions  
Disposals  
At 31 March 2024 77,575    77,575 
Depreciation
At 01 April 2023 35,558    35,558 
Charge for year 3,020    3,020 
On disposals  
At 31 March 2024 38,578    38,578 
Net book values
Closing balance as at 31 March 2024 38,997    38,997 
Opening balance as at 01 April 2023 42,017    42,017 


5.

Investments in group undertakings

Cost Other investments other than loans   Total
  £   £
At 01 April 2023 237,757    237,757 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 237,757    237,757 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   17,925 
Prepayments & Accrued Income   3,660 
Other Debtors 160,945    178,945 
Director: Dr C C Park   54,000 
160,945    254,530 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts (Secured) 10,896    10,304 
Corporation Tax 44,618    44,922 
Accrued Expenses 2,659    2,559 
Other Creditors 2,910    1,510 
Director: Dr C C Park 85,000   
146,083    59,295 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 104,998    115,334 
104,998    115,334 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 7,215    7,750 
7,215    7,750 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

11.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Little Dental Co Limited(18,000)(18,000)160,945 178,945 

The subsidiary company of Christopher Park Limited is Little Dental Co Limited and its registered office is Larkhall Dental Practice, 1a St. Saviours Road, Bath BA1 6RT.
12.

Advances and Credits



Directors' transactions
Advances, due within one year, have been granted by the company to its directors as follows:

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Directors' transactions54,000 54,000 
540000054000000
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Directors' transactions24,000 120,123 877 91,000 54,000 
24000120123877910000054000
13.

Creditors: amounts falling due within and after more than one year

Bank Loans & Overdrafts are secured by fixed and floating charges over the property and undertaking of the company.

Creditors which fall due after five years are payable by instalments and total £54,776 (2023:
£68,403).
2