2023-04-012024-03-312024-03-31false07020635The Pear Tree Dental Centre 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The Pear Tree Dental Centre Limited

Registered Number
07020635
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

The Pear Tree Dental Centre Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Dr Imrana Ishaque
Dr Javaad Mirza

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

07020635 (England and Wales)
The Pear Tree Dental Centre Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4130,21995,160
130,21995,160
Current assets
Stocks525,93213,851
Debtors620,96176,616
Cash at bank and on hand364,020119,683
410,913210,150
Creditors amounts falling due within one year7(170,698)(116,549)
Net current assets (liabilities)240,21593,601
Total assets less current liabilities370,434188,761
Net assets370,434188,761
Capital and reserves
Called up share capital39,43339,433
Profit and loss account331,001149,328
Shareholders' funds370,434188,761
The financial statements were approved and authorised for issue by the Board of Directors on 27 September 2024, and are signed on its behalf by:
Dr Imrana Ishaque
Director
Dr Javaad Mirza
Director

Registered Company No. 07020635
The Pear Tree Dental Centre Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment20
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year139
3.Intangible assets
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 2392,36448,374140,738
Additions63,6114,00067,611
At 31 March 24155,97552,374208,349
Depreciation and impairment
At 01 April 2318,47327,10545,578
Charge for year27,5005,05232,552
At 31 March 2445,97332,15778,130
Net book value
At 31 March 24110,00220,217130,219
At 31 March 2373,89121,26995,160
5.Stocks

2024

2023

££
Raw materials and consumables25,93213,851
Total25,93213,851
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables18,1789,933
Amounts owed by group undertakings-27,251
Other debtors-39,432
Prepayments and accrued income2,783-
Total20,96176,616
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables32,04455,021
Amounts owed to related parties25,673-
Taxation and social security105,48121,164
Other creditors-34,424
Accrued liabilities and deferred income7,5005,940
Total170,698116,549
8.Related party transactions
During the year the Director loaned the company £NIL (2023: £34,424). This loan is repayable upon demand.
9.Parent-subsidiary relationships
The Pear Tree Dental Centre Limited is a wholly owned subsidiary of Pear Tree Dental Ltd, which is the parent company in it's group.