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
Intangible assets
189,000
210,000
Tangible assets
67,304
26,371
Cash at bank and in hand
3,531
18,212
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
Net assets
483,108
514,587
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
Dentopt Limited
Notes to the Accounts
for the year ended 31 January 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (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 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.
Dentopt Limited
Notes to the Accounts
for the year ended 31 January 2024
4
Intangible fixed assets
Total
At 1 February 2023
420,000
At 31 January 2024
420,000
At 1 February 2023
210,000
Charge for the year
21,000
At 31 January 2024
231,000
At 31 January 2024
189,000
At 31 January 2023
210,000
5
Tangible fixed assets
Total
At 1 February 2023
184,003
At 31 January 2024
253,001
At 1 February 2023
157,632
Charge for the year
28,065
At 31 January 2024
185,697
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).