IRIS Accounts Production v24.2.0.383 05900016 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh059000162023-03-31059000162024-03-31059000162023-04-012024-03-31059000162022-03-31059000162022-04-012023-03-31059000162023-03-3105900016ns15:EnglandWales2023-04-012024-03-3105900016ns14:PoundSterling2023-04-012024-03-3105900016ns10:Director12023-04-012024-03-3105900016ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3105900016ns10:SmallEntities2023-04-012024-03-3105900016ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3105900016ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3105900016ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3105900016ns10:FullAccounts2023-04-012024-03-310590001612023-04-012024-03-3105900016ns10:Director22023-04-012024-03-3105900016ns10:RegisteredOffice2023-04-012024-03-3105900016ns5:CurrentFinancialInstruments2024-03-3105900016ns5:CurrentFinancialInstruments2023-03-3105900016ns5:Non-currentFinancialInstruments2024-03-3105900016ns5:Non-currentFinancialInstruments2023-03-3105900016ns5:ShareCapital2024-03-3105900016ns5:ShareCapital2023-03-3105900016ns5:RetainedEarningsAccumulatedLosses2024-03-3105900016ns5:RetainedEarningsAccumulatedLosses2023-03-3105900016ns5:NetGoodwill2023-04-012024-03-3105900016ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105900016ns5:PlantMachinery2023-04-012024-03-3105900016ns5:NetGoodwill2023-03-3105900016ns5:NetGoodwill2024-03-3105900016ns5:NetGoodwill2023-03-3105900016ns5:LandBuildings2023-03-3105900016ns5:PlantMachinery2023-03-3105900016ns5:LandBuildings2023-04-012024-03-3105900016ns5:LandBuildings2024-03-3105900016ns5:PlantMachinery2024-03-3105900016ns5:LandBuildings2023-03-3105900016ns5:PlantMachinery2023-03-3105900016ns5:CostValuation2023-03-3105900016ns5:DisposalsRepaymentsInvestments2024-03-3105900016ns5:CostValuation2024-03-3105900016ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3105900016ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3105900016ns5:Secured2024-03-3105900016ns5:Secured2023-03-31
REGISTERED NUMBER: 05900016 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

DENTINA LIMITED

DENTINA LIMITED (REGISTERED NUMBER: 05900016)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DENTINA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Dr T Razavi
Ms L C Ochoa





REGISTERED OFFICE: 85 Parrys Lane
Stoke Bishop
Bristol
BS9 1AN





REGISTERED NUMBER: 05900016 (England and Wales)





ACCOUNTANTS: Peregrine
Chartered Accountants
Old Bank
The Triangle
Paulton
Bristol
BS39 7LE

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 427,017 444,337
Tangible assets 5 2,880,418 1,875,646
Investments 6 624,125 624,525
3,931,560 2,944,508

CURRENT ASSETS
Debtors 7 1,411,921 431,595
Cash at bank 4,832 73,758
1,416,753 505,353
CREDITORS
Amounts falling due within one year 8 1,109,073 710,990
NET CURRENT ASSETS/(LIABILITIES) 307,680 (205,637 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,239,240

2,738,871

CREDITORS
Amounts falling due after more than one
year

9

(3,486,396

)

(2,641,302

)

PROVISIONS FOR LIABILITIES (28,881 ) (26,126 )
NET ASSETS 723,963 71,443

CAPITAL AND RESERVES
Called up share capital 1,114 1,114
Retained earnings 722,849 70,329
723,963 71,443

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

BALANCE SHEET - continued
31 MARCH 2024


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2024 and were signed on its behalf by:





Dr T Razavi - Director


DENTINA LIMITED (REGISTERED NUMBER: 05900016)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Dentina Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 742,286
AMORTISATION
At 1 April 2023 297,949
Charge for year 17,320
At 31 March 2024 315,269
NET BOOK VALUE
At 31 March 2024 427,017
At 31 March 2023 444,337

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 1,738,143 668,891 2,407,034
Additions 1,025,709 30,355 1,056,064
Disposals - (33,623 ) (33,623 )
At 31 March 2024 2,763,852 665,623 3,429,475
DEPRECIATION
At 1 April 2023 - 531,388 531,388
Charge for year - 38,611 38,611
Eliminated on disposal - (20,942 ) (20,942 )
At 31 March 2024 - 549,057 549,057
NET BOOK VALUE
At 31 March 2024 2,763,852 116,566 2,880,418
At 31 March 2023 1,738,143 137,503 1,875,646

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023 624,525
Disposals (400 )
At 31 March 2024 624,125
NET BOOK VALUE
At 31 March 2024 624,125
At 31 March 2023 624,525

DENTINA LIMITED (REGISTERED NUMBER: 05900016)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 169,747 173,488
Amounts owed by group undertakings - 136,968
Other debtors 1,242,174 121,139
1,411,921 431,595

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 166,438 131,438
Hire purchase contracts 30,777 29,178
Trade creditors 9,357 12,982
Amounts owed to group undertakings 725,015 531,565
Taxation and social security 3,962 3,642
Other creditors 173,524 2,185
1,109,073 710,990

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 3,457,375 2,610,308
Hire purchase contracts 29,021 30,994
3,486,396 2,641,302

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,960,647 2,218,580

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 3,623,813 2,741,746
Hire purchase contracts 59,798 60,172
3,683,611 2,801,918

A debenture dated 1 February 2019 in favour of the bank creating fixed and floating charges over the whole assets of the company to secure repayment to the bank.

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end there were overdrawn directors loan balances. These were repaid by the directors shortly after the year end.