2023-04-012024-03-312024-03-31false13749960GARYLUNTDENTISTRY 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GARYLUNTDENTISTRY LIMITED

Registered Number
13749960
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

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

Directors

LUNT, Charlotte Dr
LUNT, Gary, Dr

Registered Address

Fulford Lodge
1 Heslington Lane
Fulford
YO10 4HW

Registered Number

13749960 (England and Wales)
GARYLUNTDENTISTRY LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,7672,356
Investments4824,182-
825,9492,356
Current assets
Debtors58,06310,296
Cash at bank and on hand29,47333,099
37,53643,395
Creditors amounts falling due within one year6(45,852)(33,166)
Net current assets (liabilities)(8,316)10,229
Total assets less current liabilities817,63312,585
Creditors amounts falling due after one year7(745,563)-
Net assets72,07012,585
Capital and reserves
Profit and loss account72,07012,585
Shareholders' funds72,07012,585
The financial statements were approved and authorised for issue by the Board of Directors on 8 October 2024, and are signed on its behalf by:
LUNT, Gary, Dr
Director
Registered Company No. 13749960
GARYLUNTDENTISTRY 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
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.
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 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.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
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:
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 233,1413,141
At 31 March 243,1413,141
Depreciation and impairment
At 01 April 23785785
Charge for year589589
At 31 March 241,3741,374
Net book value
At 31 March 241,7671,767
At 31 March 232,3562,356
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
Additions824,182824,182
At 31 March 24824,182824,182
Net book value
At 31 March 24824,182824,182
At 31 March 23--

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,06310,296
Total8,06310,296
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables56-
Bank borrowings and overdrafts6,574-
Amounts owed to related parties1,2254,897
Taxation and social security36,74827,488
Accrued liabilities and deferred income1,249781
Total45,85233,166
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts745,563-
Total745,563-
8.Related party transactions
During the year the directors made available a loan to the company, which is repayable on demand. Interest was charged on this loan in line with the Bank of England base rate. At the year end the balance of the loan was £1,225. (2023: £3,895)