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COMPANY REGISTRATION NUMBER: 14111556
The Implant and Oral Surgery Centre Limited
Filleted Unaudited Financial Statements
31 August 2024
The Implant and Oral Surgery Centre Limited
Statement of Financial Position
31 August 2024
31 Aug 24
28 Feb 23
Note
£
£
Current assets
Debtors
4
100
Cash at bank and in hand
17,400
--------
----
17,400
100
Creditors: amounts falling due within one year
5
17,300
--------
----
Net current assets
100
100
----
----
Total assets less current liabilities
100
100
----
----
Net assets
100
100
----
----
Capital and reserves
Called up share capital
100
100
----
----
Shareholders funds
100
100
----
----
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 8 October 2024 , and are signed on behalf of the board by:
Mr N Hammodeh
Director
Company registration number: 14111556
The Implant and Oral Surgery Centre Limited
Notes to the Financial Statements
Period from 1 March 2023 to 31 August 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Mill, 9 Soar Lane, Leicester, LE3 5DE, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered.
Income tax
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 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.
4. Debtors
31 Aug 24
28 Feb 23
£
£
Other debtors
100
----
----
5. Creditors: amounts falling due within one year
31 Aug 24
28 Feb 23
£
£
Trade creditors
154
Corporation tax
997
Other creditors
16,149
--------
----
17,300
--------
----
6. Cessation of trade
The company ceased to trade as at 31 August 2024.
7. Related party transactions
During the period the company was provided with a an interest free loan from a related party. At the Balance Sheet date the £5,000 (2023: £Nil) was outstanding.