2023-04-012024-03-312024-03-31false08661326LEAGRAVE CLINIC LIMITED2024-10-15iso4217:GBPxbrli:pure086613262023-04-01086613262024-03-31086613262023-04-012024-03-31086613262022-04-01086613262023-03-31086613262022-04-012023-03-3108661326bus:SmallEntities2023-04-012024-03-3108661326bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3108661326bus:FullAccounts2023-04-012024-03-3108661326bus:PrivateLimitedCompanyLtd2023-04-012024-03-3108661326core:WithinOneYear2024-03-3108661326core:AfterOneYear2024-03-3108661326core:WithinOneYear2023-03-3108661326core:AfterOneYear2023-03-3108661326core:ShareCapital2024-03-3108661326core:SharePremium2024-03-3108661326core:RevaluationReserve2024-03-3108661326core:OtherReservesSubtotal2024-03-3108661326core:RetainedEarningsAccumulatedLosses2024-03-3108661326core:ShareCapital2023-03-3108661326core:SharePremium2023-03-3108661326core:RevaluationReserve2023-03-3108661326core:OtherReservesSubtotal2023-03-3108661326core:RetainedEarningsAccumulatedLosses2023-03-3108661326core:LandBuildings2024-03-3108661326core:PlantMachinery2024-03-3108661326core:Vehicles2024-03-3108661326core:FurnitureFittings2024-03-3108661326core:OfficeEquipment2024-03-3108661326core:NetGoodwill2024-03-3108661326core:IntangibleAssetsOtherThanGoodwill2024-03-3108661326core:ListedExchangeTraded2024-03-3108661326core:UnlistedNon-exchangeTraded2024-03-3108661326core:LandBuildings2023-03-3108661326core:PlantMachinery2023-03-3108661326core:Vehicles2023-03-3108661326core:FurnitureFittings2023-03-3108661326core:OfficeEquipment2023-03-3108661326core:NetGoodwill2023-03-3108661326core:IntangibleAssetsOtherThanGoodwill2023-03-3108661326core:ListedExchangeTraded2023-03-3108661326core:UnlistedNon-exchangeTraded2023-03-3108661326core:LandBuildings2023-04-012024-03-3108661326core:PlantMachinery2023-04-012024-03-3108661326core:Vehicles2023-04-012024-03-3108661326core:FurnitureFittings2023-04-012024-03-3108661326core:OfficeEquipment2023-04-012024-03-3108661326core:NetGoodwill2023-04-012024-03-3108661326core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108661326core:ListedExchangeTraded2023-04-012024-03-3108661326core:UnlistedNon-exchangeTraded2023-04-012024-03-3108661326core:MoreThanFiveYears2023-04-012024-03-3108661326core:Non-currentFinancialInstruments2024-03-3108661326core:Non-currentFinancialInstruments2023-03-3108661326dpl:CostSales2023-04-012024-03-3108661326dpl:DistributionCosts2023-04-012024-03-3108661326core:LandBuildings2023-04-012024-03-3108661326core:PlantMachinery2023-04-012024-03-3108661326core:Vehicles2023-04-012024-03-3108661326core:FurnitureFittings2023-04-012024-03-3108661326core:OfficeEquipment2023-04-012024-03-3108661326dpl:AdministrativeExpenses2023-04-012024-03-3108661326core:NetGoodwill2023-04-012024-03-3108661326core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108661326dpl:GroupUndertakings2023-04-012024-03-3108661326dpl:ParticipatingInterests2023-04-012024-03-3108661326dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108661326core:ListedExchangeTraded2023-04-012024-03-3108661326dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108661326core:UnlistedNon-exchangeTraded2023-04-012024-03-3108661326dpl:CostSales2022-04-012023-03-3108661326dpl:DistributionCosts2022-04-012023-03-3108661326core:LandBuildings2022-04-012023-03-3108661326core:PlantMachinery2022-04-012023-03-3108661326core:Vehicles2022-04-012023-03-3108661326core:FurnitureFittings2022-04-012023-03-3108661326core:OfficeEquipment2022-04-012023-03-3108661326dpl:AdministrativeExpenses2022-04-012023-03-3108661326core:NetGoodwill2022-04-012023-03-3108661326core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108661326dpl:GroupUndertakings2022-04-012023-03-3108661326dpl:ParticipatingInterests2022-04-012023-03-3108661326dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108661326core:ListedExchangeTraded2022-04-012023-03-3108661326dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108661326core:UnlistedNon-exchangeTraded2022-04-012023-03-3108661326core:NetGoodwill2024-03-3108661326core:IntangibleAssetsOtherThanGoodwill2024-03-3108661326core:LandBuildings2024-03-3108661326core:PlantMachinery2024-03-3108661326core:Vehicles2024-03-3108661326core:FurnitureFittings2024-03-3108661326core:OfficeEquipment2024-03-3108661326core:AfterOneYear2024-03-3108661326core:WithinOneYear2024-03-3108661326core:ListedExchangeTraded2024-03-3108661326core:UnlistedNon-exchangeTraded2024-03-3108661326core:ShareCapital2024-03-3108661326core:SharePremium2024-03-3108661326core:RevaluationReserve2024-03-3108661326core:OtherReservesSubtotal2024-03-3108661326core:RetainedEarningsAccumulatedLosses2024-03-3108661326core:NetGoodwill2023-03-3108661326core:IntangibleAssetsOtherThanGoodwill2023-03-3108661326core:LandBuildings2023-03-3108661326core:PlantMachinery2023-03-3108661326core:Vehicles2023-03-3108661326core:FurnitureFittings2023-03-3108661326core:OfficeEquipment2023-03-3108661326core:AfterOneYear2023-03-3108661326core:WithinOneYear2023-03-3108661326core:ListedExch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LEAGRAVE CLINIC LIMITED

Registered Number
08661326
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

LEAGRAVE CLINIC LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

HASSAN, Puja Sana
HASSAN, Riaz
HASSAN, Tanya

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

08661326 (England and Wales)
LEAGRAVE CLINIC LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets364,10896,162
Tangible assets4150,206169,516
Investments510,20610,206
224,520275,884
Current assets
Stocks65,5317,871
Debtors7332,630279,163
Cash at bank and on hand-124
338,161287,158
Creditors amounts falling due within one year8(296,414)(356,191)
Net current assets (liabilities)41,747(69,033)
Total assets less current liabilities266,267206,851
Creditors amounts falling due after one year9(26,510)(45,909)
Provisions for liabilities11(27,847)(31,364)
Net assets211,910129,578
Capital and reserves
Called up share capital22
Profit and loss account211,908129,576
Shareholders' funds211,910129,578
The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2024, and are signed on its behalf by:
HASSAN, Puja Sana
Director
HASSAN, Riaz
Director

Registered Company No. 08661326
LEAGRAVE CLINIC 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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
In March 2020 the UK was impacted by the outbreak of Covid-19. The Government imposed significant restrictions at that time in an effort to manage the spread of the virus which resulted in the company having to review and change its working practices to ensure compliance with these restrictions. More latterly, the UK economy has 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 stage of completion.
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 they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Intangible assets
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2127
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 23320,533320,533
At 31 March 24320,533320,533
Amortisation and impairment
At 01 April 23224,371224,371
Charge for year32,05432,054
At 31 March 24256,425256,425
Net book value
At 31 March 2464,10864,108
At 31 March 2396,16296,162
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 23386,09752,80650,534489,437
Additions8,3759,68717918,241
At 31 March 24394,47262,49350,713507,678
Depreciation and impairment
At 01 April 23258,66734,44826,806319,921
Charge for year27,1615,6084,78237,551
At 31 March 24285,82840,05631,588357,472
Net book value
At 31 March 24108,64422,43719,125150,206
At 31 March 23127,43018,35823,728169,516
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 April 2310,20610,206
At 31 March 2410,20610,206
Net book value
At 31 March 2410,20610,206
At 31 March 2310,20610,206

Notes

1Other investments other than loans
6.Stocks

2024

2023

££
Raw materials and consumables5,5317,871
Total5,5317,871
7.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables152,718133,624
Amounts owed by group undertakings178,533144,160
Prepayments and accrued income1,3791,379
Total332,630279,163
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8,08134,162
Bank borrowings and overdrafts13,58655,630
Amounts owed to related parties127,988148,925
Taxation and social security131,32827,644
Finance lease and HP contracts9,19215,553
Other creditors6,23974,277
Total296,414356,191
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,47522,683
Other creditors14,03523,226
Total26,51045,909
10.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts14,03523,227
11.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)27,84731,364
Total27,84731,364
12.Related party transactions
The company has taken advantage of the exemptions provided in FRS 102 from reporting transactions between wholly owned members of the group.