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Company Registration No. 06480880 (England and Wales)
Dentopt Limited Unaudited accounts for the year ended 31 January 2024
Dentopt Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
189,000 
210,000 
Tangible assets
67,304 
26,371 
256,304 
236,371 
Current assets
Inventories
5,000 
5,000 
Debtors
331,747 
348,798 
Cash at bank and in hand
3,531 
18,212 
340,278 
372,010 
Creditors: amounts falling due within one year
(40,824)
(38,135)
Net current assets
299,454 
333,875 
Total assets less current liabilities
555,758 
570,246 
Creditors: amounts falling due after more than one year
(72,035)
(52,293)
Provisions for liabilities
Deferred tax
(615)
(3,366)
Net assets
483,108 
514,587 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
483,107 
514,586 
Shareholders' funds
483,108 
514,587 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 October 2024 and were signed on its behalf by
Dr Farzana Shakoor Director Company Registration No. 06480880
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Dentopt Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Dentopt Limited is a private company, limited by shares, registered in England and Wales, registration number 06480880. The registered office is 21 Delves Wood Road, Huddersfield, West Yorkshire, HD4 7AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Motor vehicles
25% on cost
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. 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 twenty years.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Dentopt Limited Notes to the Accounts for the year ended 31 January 2024
4
Intangible fixed assets
Total 
£ 
Cost
At 1 February 2023
420,000 
At 31 January 2024
420,000 
Amortisation
At 1 February 2023
210,000 
Charge for the year
21,000 
At 31 January 2024
231,000 
Net book value
At 31 January 2024
189,000 
At 31 January 2023
210,000 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2023
184,003 
Additions
68,998 
At 31 January 2024
253,001 
Depreciation
At 1 February 2023
157,632 
Charge for the year
28,065 
At 31 January 2024
185,697 
Net book value
At 31 January 2024
67,304 
At 31 January 2023
26,371 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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