Registered number
09437719
8 to 8 Dental Practice Limited
Filleted Accounts
31 January 2024
8 to 8 Dental Practice Limited
Registered number: 09437719
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 94,476 104,810
Current assets
Debtors 4 28,089 63,676
Cash at bank and in hand 28 35
28,117 63,711
Creditors: amounts falling due within one year 5 (35,958) (57,568)
Net current (liabilities)/assets (7,841) 6,143
Total assets less current liabilities 86,635 110,953
Creditors: amounts falling due after more than one year 6 (29,302) (39,764)
Provisions for liabilities (23,252) (19,635)
Net assets 34,081 51,555
Capital and reserves
Called up share capital 100 100
Profit and loss account 33,981 51,455
Shareholder's funds 34,081 51,555
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr Ying K So
Director
Approved by the board on 21 November 2024
8 to 8 Dental Practice Limited
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment, fixtures and fittings 10% on reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 6 7
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 February 2023 1,465 174,226 175,691
At 31 January 2024 1,465 174,226 175,691
Depreciation
At 1 February 2023 - 70,881 70,881
Charge for the year - 10,334 10,334
At 31 January 2024 - 81,215 81,215
Net book value
At 31 January 2024 1,465 93,011 94,476
At 31 January 2023 1,465 103,345 104,810
4 Debtors 2024 2023
£ £
Other debtors 28,089 63,676
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans 7,002 8,157
Trade creditors 2,287 2,608
Taxation and social security costs 18,353 35,703
Other creditors 8,316 11,100
35,958 57,568
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 29,302 39,764
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Dr Ying K So
Director's Loan 39,808 - 39,808 -
39,808 - 39,808 -
The loan above has been included under other debtors. The loan is unsecured and repayable on demand. Interest is paid to the company at the Official Rate.
8 Other information
8 to 8 Dental Practice Limited is a private company limited by shares and incorporated in England. Its registered office is:
4 The Mews
Wharf Street
Godalming
Surrey
GU7 1NN
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