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Registered Number: 07841904
England and Wales

 

 

 

D N DENTAL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Daniel Naylor
Registered Number 07841904
Registered Office 96 Ruabon Road
Wrexham
LL13 7PH
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2024
Principal activities
The company's principal activity during the year was the provision of oral and ancillary healthcare services.
Director
The director who served the company throughout the year was as follows:
Daniel Naylor
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Daniel Naylor
Director

Date approved: 06 November 2024
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of D N Dental Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of D N Dental Limited for the year ended 31 March 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of D N Dental Limited , as a body, in accordance with the terms of our engagement letter dated 06 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of D N Dental Limited and state those matters that we have agreed to state to the Board of Directors of D N Dental Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D N Dental Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that D N Dental Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of D N Dental Limited . You consider that D N Dental Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of D N Dental Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2024



....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
S J Mayled Ltd t/a Stephen Mayled & Associates

Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
06 November 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 470,280    453,304 
Investments 5 492,261   
962,541    453,304 
Current assets      
Stocks 6 96,597    50,144 
Debtors 7 125,627    84,117 
Cash at bank and in hand 313,915    602,858 
536,139    737,119 
Creditors: amount falling due within one year 8 (271,563)   (247,256)
Net current assets 264,576    489,863 
 
Total assets less current liabilities 1,227,117    943,167 
Creditors: amount falling due after more than one year 9 (3,031)  
Accruals and deferred income (149,969)  
Provisions for liabilities 10 (41,226)   (28,304)
Net assets 1,032,891    914,863 
 

Capital and reserves
     
Called up share capital 11 100    100 
Profit and loss account 1,032,791    914,763 
Shareholders' funds 1,032,891    914,863 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 06 November 2024 and were signed by:


-------------------------------
Daniel Naylor
Director
4
General Information
D N Dental Limited is a private company, limited by shares, registered in England and Wales, registration number 07841904, registration address 96 Ruabon Road, Wrexham, LL13 7PH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 30 (2023 : 31).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 1,071,559    1,071,559 
Additions  
Disposals  
At 31 March 2024 1,071,559    1,071,559 
Amortisation
At 01 April 2023 1,071,559    1,071,559 
Charge for year  
On disposals  
At 31 March 2024 1,071,559    1,071,559 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 April 2023 313,696    202,425    47,089    189,765    49,705    802,680 
Additions   74,725      2,570    1,872    79,167 
Disposals          
At 31 March 2024 313,696    277,150    47,089    192,335    51,577    881,847 
Depreciation
At 01 April 2023   135,145    18,459    156,774    38,998    349,376 
Charge for year   41,743    5,726    8,576    6,146    62,191 
On disposals          
At 31 March 2024   176,888    24,185    165,350    45,144    411,567 
Net book values
Closing balance as at 31 March 2024 313,696    100,262    22,904    26,985    6,433    470,280 
Opening balance as at 01 April 2023 313,696    67,280    28,630    32,991    10,707    453,304 


5.

Investments

Cost Loans to group undertakings   Total
  £   £
At 01 April 2023  
Additions 492,261    492,261 
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 492,261    492,261 

6.

Stocks

2024
£
  2023
£
Stocks 96,597    50,144 
96,597    50,144 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 108,765    69,117 
Other Debtors 16,862    15,000 
125,627    84,117 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 141,932    89,675 
Corporation Tax 87,887    128,120 
PAYE & Social Security 10,163    6,311 
Accrued Expenses 3,000   
Other Creditors 7,005    5,981 
Patient Charges 21,576    17,169 
271,563    247,256 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Directors' Loan Accounts 3,031   
3,031   

10.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 39,146    26,526 
Pension Provisions 2,080    1,778 
41,226    28,304 

11.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

12.

Director’s loan

Directors Loan Account


13.

The Ultimate Controlling Party

The ultimate controlling party is Amandan Ltd.
5