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REGISTERED NUMBER: 06664143 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

The Cottage Dental & Implant Clinic
Limited

The Cottage Dental & Implant Clinic
Limited (Registered number: 06664143)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Cottage Dental & Implant Clinic
Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs A Hacatrjana
A Harutyunyan





SECRETARY:





REGISTERED OFFICE: 24 Kimmeridge Road
Cumnor
Oxford
OX2 9RF





REGISTERED NUMBER: 06664143 (England and Wales)





ACCOUNTANTS: Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ

The Cottage Dental & Implant Clinic
Limited (Registered number: 06664143)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 46,682 70,024
Tangible assets 5 167,770 164,335
214,452 234,359

CURRENT ASSETS
Stocks 5,845 5,845
Debtors 6 45,870 -
Cash at bank and in hand 71,853 100
123,568 5,945
CREDITORS
Amounts falling due within one year 7 (86,477 ) (39,879 )
NET CURRENT ASSETS/(LIABILITIES) 37,091 (33,934 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,543

200,425

CREDITORS
Amounts falling due after more than one
year

8

(20,382

)

(20,784

)
NET ASSETS 231,161 179,641

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 231,061 179,541
SHAREHOLDERS' FUNDS 231,161 179,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The Cottage Dental & Implant Clinic
Limited (Registered number: 06664143)

Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2024 and were signed on its behalf by:





Mrs A Hacatrjana - Director


The Cottage Dental & Implant Clinic
Limited (Registered number: 06664143)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

The Cottage Dental & Implant Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

The Cottage Dental & Implant Clinic
Limited (Registered number: 06664143)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 405,337
AMORTISATION
At 1 April 2023 335,313
Charge for year 23,342
At 31 March 2024 358,655
NET BOOK VALUE
At 31 March 2024 46,682
At 31 March 2023 70,024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 227,173
Additions 33,042
At 31 March 2024 260,215
DEPRECIATION
At 1 April 2023 62,838
Charge for year 29,607
At 31 March 2024 92,445
NET BOOK VALUE
At 31 March 2024 167,770
At 31 March 2023 164,335

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 45,870 -

The Cottage Dental & Implant Clinic
Limited (Registered number: 06664143)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 6,926 -
Trade creditors (1 ) -
Taxation and social security 31,329 71
Other creditors 48,223 39,808
86,477 39,879

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 20,382 20,784

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

10. RESERVES
Retained
earnings
£   

At 1 April 2023 179,541
Profit for the year 51,520
At 31 March 2024 231,061