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Registered Number: 08394018
England and Wales

 

 

 

HALF MOON DENTAL CENTRE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Daniel Hopkins
Rupinder Hopkins
Registered Number 08394018
Registered Office 1-3 HALF MOON LANE
LONDON SE24 9JU
London
SE24 9JU
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED , as a body, in accordance with the terms of our engagement letter dated 12 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of HALF MOON DENTAL CENTRE LIMITED and state those matters that we have agreed to state to the Board of Directors of HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE LIMITED . You consider that HALF MOON DENTAL CENTRE 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 HALF MOON DENTAL CENTRE 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
12 November 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 50,763    101,526 
Tangible fixed assets 4 2,251,626    1,732,713 
2,302,389    1,834,239 
Current assets      
Stocks 5 59,111    51,401 
Debtors 6 1,848,044    1,838,935 
Cash at bank and in hand 86,631    350,763 
1,993,786    2,241,099 
Creditors: amount falling due within one year 7 (594,141)   (617,124)
Net current assets 1,399,645    1,623,975 
 
Total assets less current liabilities 3,702,034    3,458,214 
Creditors: amount falling due after more than one year 8 (735,457)   (857,334)
Accruals and deferred income   (32,655)
Provisions for liabilities 9 (149,000)   (112,414)
Net assets 2,817,577    2,455,811 
 

Capital and reserves
     
Called up share capital 10 2    2 
Profit and loss account 2,817,575    2,455,809 
Shareholders' funds 2,817,577    2,455,811 
 


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.

Directors' 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 directors acknowledge 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 board of directors on 12 November 2024 and were signed on its behalf by:


-------------------------------
Daniel Hopkins
Director
3
General Information
HALF MOON DENTAL CENTRE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08394018, registration address 1-3 HALF MOON LANE, LONDON SE24 9JU, London, SE24 9JU.

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)
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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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:
Land and Buildings 50 Straight Line
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
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.
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 18 (2023 : 16).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 1,460,800    1,460,800 
Additions  
Disposals  
At 31 March 2024 1,460,800    1,460,800 
Amortisation
At 01 April 2023 1,359,274    1,359,274 
Charge for year 50,763    50,763 
On disposals  
At 31 March 2024 1,410,037    1,410,037 
Net book values
At 31 March 2024 50,763    50,763 
At 31 March 2023 101,526    101,526 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Total
  £   £   £   £
At 01 April 2023 1,181,915    1,305,709    33,655    2,521,279 
Additions 555,299    40,740    134,064    730,103 
Disposals      
At 31 March 2024 1,737,214    1,346,449    167,719    3,251,382 
Depreciation
At 01 April 2023 34,002    730,104    24,460    788,566 
Charge for year 41,437    155,427    14,326    211,190 
On disposals      
At 31 March 2024 75,439    885,531    38,786    999,756 
Net book values
Closing balance as at 31 March 2024 1,661,775    460,918    128,933    2,251,626 
Opening balance as at 01 April 2023 1,147,913    575,605    9,195    1,732,713 


5.

Stocks

2024
£
  2023
£
Stocks 59,111    51,401 
59,111    51,401 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 4,401    28,340 
4,401    28,340 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 246,693    311,329 
Directors' Loan Accounts 1,596,950    1,499,266 
1,843,643    1,810,595 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 164,423    176,518 
Bank Loans & Overdrafts (Secured) 101,800    109,388 
Bank Loans & Overdrafts 3,095    37,143 
Corporation Tax 255,003    234,359 
PAYE & Social Security 12,401    11,301 
Accrued Expenses 12,978    15,660 
Other Creditors 19,971   
Obligations under HP/Financial Leases 24,470    32,755 
594,141    617,124 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 735,457    829,669 
Bank Loans & Overdrafts   3,095 
Obligations Under HP/Financial Leases   24,570 
735,457    857,334 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 147,463    111,112 
Pension Provisions 1,537    1,302 
149,000    112,414 

10.

Share Capital

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

11.

Loan to Directors

At 31st March 2024, the directors owed the company £1,596,950 (2023: £1,499,266). 
12.

Ultimate Controlling Party

The ultimate controlling parties are Drs D & R Hopkins.
13.

Outstanding Charges

As at 31st March 2024, Lloyds Bank plc held charges over the fixed and floating assets of the company and related property.
4