2023-04-012024-03-312024-03-31false10952920Soludent 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Soludent Ltd

Registered Number
10952920
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Soludent Ltd
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Dr Webber Emile

Registered Address

Tops Dental Care The Old Police Station
Bredon Road
Tewkesbury
GL20 5BZ

Registered Number

10952920 (England and Wales)
Soludent Ltd
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3106,944131,144
Tangible assets452,00515,467
158,949146,611
Current assets
Debtors28,77421,786
Cash at bank and on hand134,530212,028
163,304233,814
Creditors amounts falling due within one year5(80,364)(132,240)
Net current assets (liabilities)82,940101,574
Total assets less current liabilities241,889248,185
Creditors amounts falling due after one year6(145,290)(158,067)
Provisions for liabilities7(9,881)(2,939)
Net assets86,71887,179
Capital and reserves
Profit and loss account86,71887,179
Shareholders' funds86,71887,179
The financial statements were approved and authorised for issue by the Director on 13 November 2024, and are signed on its behalf by:
Dr Webber Emile
Director
Registered Company No. 10952920
Soludent Ltd
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.
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 stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-33
2.Average number of employees

20242023
Average number of employees during the year77
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 23242,000242,000
At 31 March 24242,000242,000
Amortisation and impairment
At 01 April 23110,856110,856
Charge for year24,20024,200
At 31 March 24135,056135,056
Net book value
At 31 March 24106,944106,944
At 31 March 23131,144131,144
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2345,739-5,92113,66265,322
Additions4,65748,69126628953,903
At 31 March 2450,39648,6916,18713,951119,225
Depreciation and impairment
At 01 April 2332,474-3,71913,66249,855
Charge for year4,48012,1736179517,365
At 31 March 2436,95412,1734,33613,75767,220
Net book value
At 31 March 2413,44236,5181,85119452,005
At 31 March 2313,265-2,202-15,467
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables984980
Bank borrowings and overdrafts12,77711,869
Taxation and social security6,48322,152
Other creditors56,06494,240
Accrued liabilities and deferred income4,0562,999
Total80,364132,240
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts145,290158,067
Total145,290158,067
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)9,8812,939
Total9,8812,939
8.Related party transactions
During the year the director made available loans totalling £56,064 (2023 - £94,240). The loans are repayable on demand.