2023-04-012024-03-312024-03-31false06913813Danescroft Dental Practice 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Danescroft Dental Practice Limited

Registered Number
06913813
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Danescroft Dental Practice Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Dr Adam Hussain
Dr Isaac Hussain
Mrs Jacqueline Hussain

Company Secretary

Mrs Jacqueline Hussain

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

06913813 (England and Wales)
Danescroft Dental Practice Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets398,911115,396
Tangible assets486,11799,272
185,028214,668
Current assets
Stocks51,2501,250
Debtors339,214338,755
Cash at bank and on hand607,312561,723
947,776901,728
Creditors amounts falling due within one year6(772,983)(910,036)
Net current assets (liabilities)174,793(8,308)
Total assets less current liabilities359,821206,360
Provisions for liabilities7(16,204)(18,669)
Net assets343,617187,691
Capital and reserves
Called up share capital22
Profit and loss account343,615187,689
Shareholders' funds343,617187,691
The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2024, and are signed on its behalf by:
Dr Adam Hussain
Director
Dr Isaac Hussain
Director
Mrs Jacqueline Hussain
Director

Registered Company No. 06913813
Danescroft Dental Practice 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
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 stage of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Office Equipment20
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 year55
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 23329,700329,700
At 31 March 24329,700329,700
Amortisation and impairment
At 01 April 23214,304214,304
Charge for year16,48516,485
At 31 March 24230,789230,789
Net book value
At 31 March 2498,91198,911
At 31 March 23115,396115,396
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 234,32251,152104,7883,111163,373
Additions-6,505-1,8698,374
At 31 March 244,32257,657104,7884,980171,747
Depreciation and impairment
At 01 April 232,55239,96920,95862264,101
Charge for year3543,53816,76687121,529
At 31 March 242,90643,50737,7241,49385,630
Net book value
At 31 March 241,41614,15067,0643,48786,117
At 31 March 231,77011,18383,8302,48999,272
5.Stocks

2024

2023

££
Raw materials and consumables1,2501,250
Total1,2501,250
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables25,89130,394
Amounts owed to related parties350,000380,000
Taxation and social security68,01022,265
Other creditors326,476474,927
Accrued liabilities and deferred income2,6062,450
Total772,983910,036
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.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)16,20418,669
Total16,20418,669
8.Related party transactions
The directors operate a directors loan account with the company. At 31 March 2024 the balance of this loan was £Nil (2023: £68,613). This loan was interest free and repayable upon demand.