2023-04-012024-03-312024-03-31false06429457Clowne Dental Practice 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Clowne Dental Practice Limited

Registered Number
06429457
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Clowne Dental Practice Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Amy Needham
James Needham

Company Secretary

James Needham

Registered Address

33 North Road
Clowne
Chesterfield
S43 4PH

Registered Number

06429457 (England and Wales)
Clowne Dental Practice Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets382,11682,116
Tangible assets466,898-
149,01482,116
Current assets
Stocks56,400-
Debtors6154,12182,299
Cash at bank and on hand189,74021,134
350,261103,433
Creditors amounts falling due within one year7(317,846)(97,418)
Net current assets (liabilities)32,4156,015
Total assets less current liabilities181,42988,131
Net assets181,42988,131
Capital and reserves
Called up share capital100100
Profit and loss account181,32988,031
Shareholders' funds181,42988,131
The financial statements were approved and authorised for issue by the Board of Directors on 3 October 2024, and are signed on its behalf by:
James Needham
Director
Registered Company No. 06429457
Clowne Dental Practice Limited
Notes to the Financial Statements
for the year ended 31 March 2024

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.
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:

Reducing balance (%)
Plant and machinery20
Office Equipment20
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

20242023
Average number of employees during the year90
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2382,11682,116
At 31 March 2482,11682,116
Net book value
At 31 March 2482,11682,116
At 31 March 2382,11682,116
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions72,5816,12278,703
At 31 March 2472,5816,12278,703
Depreciation and impairment
Charge for year10,88791811,805
At 31 March 2410,88791811,805
Net book value
At 31 March 2461,6945,20466,898
At 31 March 23---
5.Stocks

2024

2023

££
Raw materials and consumables6,400-
Total6,400-
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables7,041-
Amounts owed by group undertakings140,137-
Other debtors6,94382,299
Total154,12182,299
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,908-
Taxation and social security68,89822,900
Other creditors186,22672,718
Accrued liabilities and deferred income33,8141,800
Total317,84697,418
8.Related party transactions
The Directors operating a loan during the period, at the year end this balance was £NIL. This loan is repayable upon demand. Interest was charged on the loan on a monthly basis at the UK market rate.
9.Parent-subsidiary relationships
Clowne Dental Practice Limited is a wholly owned subsidiary of Enavigo Ltd.