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REGISTERED NUMBER: 07239063 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

Rawdon Dental Practice (A) Limited

Rawdon Dental Practice (A) Limited (Registered number: 07239063)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rawdon Dental Practice (A) Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Dr P J Allen
R A Bowie





REGISTERED OFFICE: Gable House
11a New Road Side
Rawdon
Leeds
West Yorkshire
LS19 6DD





REGISTERED NUMBER: 07239063 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Rawdon Dental Practice (A) Limited (Registered number: 07239063)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 123,996 138,385
123,996 138,385

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 54,540 28,231
Cash at bank and in hand 298,485 237,535
354,025 266,766
CREDITORS
Amounts falling due within one year 7 70,727 59,398
NET CURRENT ASSETS 283,298 207,368
TOTAL ASSETS LESS CURRENT
LIABILITIES

407,294

345,753

PROVISIONS FOR LIABILITIES 5,415 8,532
NET ASSETS 401,879 337,221

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 401,779 337,121
SHAREHOLDERS' FUNDS 401,879 337,221

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

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

Rawdon Dental Practice (A) Limited (Registered number: 07239063)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2024 and were signed on its behalf by:





Dr P J Allen - Director


Rawdon Dental Practice (A) Limited (Registered number: 07239063)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Rawdon Dental Practice (A) 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 represents fees receivable for the provision of dental services and for sales of goods where applicable. The company is not VAT registered .

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Over the term of the lease
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost, derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Rawdon Dental Practice (A) Limited (Registered number: 07239063)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 18 (2023 - 19 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 163,000
AMORTISATION
At 1 April 2023
and 31 March 2024 163,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

Rawdon Dental Practice (A) Limited (Registered number: 07239063)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 April 2023 32,480 102,334 131,607
Additions - - -
At 31 March 2024 32,480 102,334 131,607
DEPRECIATION
At 1 April 2023 32,480 - 97,881
Charge for year - - 14,047
At 31 March 2024 32,480 - 111,928
NET BOOK VALUE
At 31 March 2024 - 102,334 19,679
At 31 March 2023 - 102,334 33,726

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 3,614 8,011 278,046
Additions - 1,592 1,592
At 31 March 2024 3,614 9,603 279,638
DEPRECIATION
At 1 April 2023 2,925 6,375 139,661
Charge for year 320 1,614 15,981
At 31 March 2024 3,245 7,989 155,642
NET BOOK VALUE
At 31 March 2024 369 1,614 123,996
At 31 March 2023 689 1,636 138,385

6. DEBTORS
31.3.24 31.3.23
£    £   
Amounts falling due within one year:
Other debtors 51,524 28,231

Rawdon Dental Practice (A) Limited (Registered number: 07239063)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. DEBTORS - continued
31.3.24 31.3.23
£    £   
Amounts falling due after more than one year:
Other debtors 3,016 -

Aggregate amounts 54,540 28,231

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 16,180 14,548
Taxation and social security 39,810 29,676
Other creditors 14,737 15,174
70,727 59,398

8. SECURED DEBTS

Lloyds Bank hold a fixed and floating debenture over all the assets and also over the business property part owned by the director.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
Dr P J Allen
Balance outstanding at start of year 21,001 4,049
Amounts advanced 160,426 64,315
Amounts repaid (137,490 ) (47,363 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 43,937 21,001

Interest has been charged at the official rate.
This is repayable on demand.