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Company No: 08502957 (England and Wales)

BROADSTONE DENTAL SURGERY LIMITED

Unaudited Financial Statements
For the financial year ended 30 June 2024
Pages for filing with the registrar

BROADSTONE DENTAL SURGERY LIMITED

Unaudited Financial Statements

For the financial year ended 30 June 2024

Contents

BROADSTONE DENTAL SURGERY LIMITED

BALANCE SHEET

As at 30 June 2024
BROADSTONE DENTAL SURGERY LIMITED

BALANCE SHEET (continued)

As at 30 June 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 26,563 33,953
26,563 33,953
Current assets
Stocks 4 1,350 1,350
Debtors 5 42,660 37,916
Cash at bank and in hand 246,131 78,657
290,141 117,923
Creditors: amounts falling due within one year 6 ( 70,176) ( 56,533)
Net current assets 219,965 61,390
Total assets less current liabilities 246,528 95,343
Provision for liabilities ( 6,949) ( 6,102)
Net assets 239,579 89,241
Capital and reserves
Called-up share capital 422 422
Profit and loss account 239,157 88,819
Total shareholders' funds 239,579 89,241

For the financial year ending 30 June 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Broadstone Dental Surgery Limited (registered number: 08502957) were approved and authorised for issue by the Director on 07 October 2024. They were signed on its behalf by:

Dr K R Brown
Director
BROADSTONE DENTAL SURGERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
BROADSTONE DENTAL SURGERY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Broadstone Dental Surgery Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 225 Lower Blandford Road, Broadstone, BH18 8DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated gross of VAT recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation


Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Leasehold improvements not depreciated
Vehicles 25 % reducing balance
Fixtures and fittings 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 6 5

3. Tangible assets

Leasehold improve-
ments
Vehicles Fixtures and fittings Total
£ £ £ £
Cost
At 01 July 2023 1 53,351 140,857 194,209
Additions 0 0 1,099 1,099
At 30 June 2024 1 53,351 141,956 195,308
Accumulated depreciation
At 01 July 2023 0 36,206 124,050 160,256
Charge for the financial year 0 4,287 4,202 8,489
At 30 June 2024 0 40,493 128,252 168,745
Net book value
At 30 June 2024 1 12,858 13,704 26,563
At 30 June 2023 1 17,145 16,807 33,953

4. Stocks

2024 2023
£ £
Stocks (secured) 1,350 1,350

5. Debtors

2024 2023
£ £
Trade debtors 37,138 32,102
Other debtors 5,522 5,814
42,660 37,916

6. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 773 28
Taxation and social security 52,922 40,678
Other creditors 16,481 15,827
70,176 56,533