2023-02-182024-03-312024-03-31false14672789SKILLDENT 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SKILLDENT LTD

Registered Number
14672789
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

SKILLDENT LTD
Company Information
for the period from 18 February 2023 to 31 March 2024

Director

Dr Rachael Skilling

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

14672789 (England and Wales)
SKILLDENT LTD
Statement of Financial Position
31 March 2024

Notes

2024

£

£

Fixed assets
Tangible assets31,987
1,987
Current assets
Debtors412,104
Cash at bank and on hand54,754
66,858
Creditors amounts falling due within one year5(54,942)
Net current assets (liabilities)11,916
Total assets less current liabilities13,903
Net assets13,903
Capital and reserves
Called up share capital100
Profit and loss account13,803
Shareholders' funds13,903
The financial statements were approved and authorised for issue by the Director on 15 August 2024, and are signed on its behalf by:
Dr Rachael Skilling
Director
Registered Company No. 14672789
SKILLDENT LTD
Notes to the Financial Statements
for the period 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.
Current taxation
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 amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
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 (%)
Office Equipment20
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Total

£
Cost or valuation
Additions2,484
At 31 March 242,484
Depreciation and impairment
Charge for year497
At 31 March 24497
Net book value
At 31 March 241,987
At 17 February 23-
4.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables12,104
Total12,104
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables1,819
Taxation and social security21,977
Other creditors30,053
Accrued liabilities and deferred income1,093
Total54,942
6.Related party transactions
During the year the Director loaned the company £30,052.72. This loan is repayable upon demand. Interest was charged on the loan balance at the UK market rate on a monthly basis.