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REGISTERED NUMBER: 11739137 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2023 TO 31 MARCH 2024

FOR

ALIGN REFINE DENTAL LIMITED

ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 January 2023 to 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALIGN REFINE DENTAL LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 January 2023 to 31 March 2024







DIRECTORS: A Ali
A Ali





REGISTERED OFFICE: Thames House
3 Wellington Street
London
SE18 6NY





REGISTERED NUMBER: 11739137 (England and Wales)





ACCOUNTANTS: Richmond Gatehouse LLP
Thames House, 2nd floor
3 Wellington Street
London
SE18 6NY

ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

BALANCE SHEET
31 March 2024

2024 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 324,205 395,720
Tangible assets 5 169,794 92,914
493,999 488,634

CURRENT ASSETS
Debtors 6 217,003 14,376
Cash at bank and in hand 570,095 487,434
787,098 501,810
CREDITORS
Amounts falling due within one year 7 (232,780 ) (148,521 )
NET CURRENT ASSETS 554,318 353,289
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,048,317

841,923

CREDITORS
Amounts falling due after more than one year 8 (596,354 ) (524,871 )
NET ASSETS 451,963 317,052

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 451,863 316,952
SHAREHOLDERS' FUNDS 451,963 317,052

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

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 1 October 2024 and were signed on its behalf by:




A Ali - Director



A Ali - Director


ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 January 2023 to 31 March 2024


1. STATUTORY INFORMATION

Align Refine Dental 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten 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 - 20% on cost

Taxation
Taxation for the period 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 period 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.

ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 January 2023 to 31 March 2024


2. ACCOUNTING POLICIES - continued

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 period was 7 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 March 2024 572,126
AMORTISATION
At 1 January 2023 176,406
Amortisation for period 71,515
At 31 March 2024 247,921
NET BOOK VALUE
At 31 March 2024 324,205
At 31 December 2022 395,720

ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 January 2023 to 31 March 2024


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 171,892 7,113 - 11,046 190,051
Additions 41,292 1,423 92,337 840 135,892
Disposals - - - (1,500 ) (1,500 )
At 31 March 2024 213,184 8,536 92,337 10,386 324,443
DEPRECIATION
At 1 January 2023 89,395 2,749 - 4,993 97,137
Charge for period 52,048 2,041 1,539 2,559 58,187
Eliminated on disposal - - - (675 ) (675 )
At 31 March 2024 141,443 4,790 1,539 6,877 154,649
NET BOOK VALUE
At 31 March 2024 71,741 3,746 90,798 3,509 169,794
At 31 December 2022 82,497 4,364 - 6,053 92,914

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors 2,637 -
Other debtors 214,366 14,376
217,003 14,376

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 48,336 26,605
Taxation and social security 124,473 73,817
Other creditors 49,971 38,099
232,780 148,521

ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 January 2023 to 31 March 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2022
£    £   
Bank loans 11,667 24,167
Hire purchase contracts 114,559 -
Other creditors 470,128 500,704
596,354 524,871

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 470,128 500,704

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 January 2023 316,952
Profit for the period 254,911
Dividends (120,000 )
At 31 March 2024 451,863

ALIGN REFINE DENTAL LIMITED (REGISTERED NUMBER: 11739137)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 January 2023 to 31 March 2024


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2024 and the year ended 31 December 2022:

2024 2022
£    £   
A Ali
Balance outstanding at start of period - -
Amounts advanced 70,097 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 70,097 -

A Ali
Balance outstanding at start of period - -
Amounts advanced 70,100 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 70,100 -