2023-04-012024-03-312024-03-31false13146139ASR DENTAL CARE ELLAND 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ASR DENTAL CARE ELLAND LIMITED

Registered Number
13146139
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ASR DENTAL CARE ELLAND LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

HUSSAIN, Altaf

Registered Address

The Crescent Dental & Implant Centre Asr Finance Office
The Crescent
Selby
YO8 4PE

Registered Number

13146139 (England and Wales)
ASR DENTAL CARE ELLAND LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,018,7281,018,728
Tangible assets4138,699141,828
1,157,4271,160,556
Current assets
Stocks53,2689,130
Debtors62,20328,722
Cash at bank and on hand41,07425,095
46,54562,947
Creditors amounts falling due within one year7(463,932)(470,425)
Net current assets (liabilities)(417,387)(407,478)
Total assets less current liabilities740,040753,078
Creditors amounts falling due after one year8(695,803)(732,732)
Provisions for liabilities9(9,675)(7,947)
Net assets34,56212,399
Capital and reserves
Called up share capital100100
Profit and loss account34,46212,299
Shareholders' funds34,56212,399
The financial statements were approved and authorised for issue by the Director on 30 October 2024, and are signed on its behalf by:
HUSSAIN, Altaf
Director
Registered Company No. 13146139
ASR DENTAL CARE ELLAND 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.
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.
Revenue from sale of goods
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
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:
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.
2.Average number of employees

20242023
Average number of employees during the year1113
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 231,018,7281,018,728
At 31 March 241,018,7281,018,728
Net book value
At 31 March 241,018,7281,018,728
At 31 March 231,018,7281,018,728
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 23100,00032,00015,972325148,297
Additions-465--465
At 31 March 24100,00032,46515,972325148,762
Depreciation and impairment
At 01 April 23-5,1111,331276,469
Charge for year-2,3491,220253,594
At 31 March 24-7,4602,5515210,063
Net book value
At 31 March 24100,00025,00513,421273138,699
At 31 March 23100,00026,88914,641298141,828
5.Stocks

2024

2023

££
Other stocks3,2689,130
Total3,2689,130
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,0252,739
Other debtors17825,983
Total2,20328,722
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables46,19465,812
Bank borrowings and overdrafts37,28237,634
Amounts owed to related parties2,4002,400
Other creditors378,056361,289
Accrued liabilities and deferred income-3,290
Total463,932470,425
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts695,803732,732
Total695,803732,732
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,6757,947
Total9,6757,947