Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-01Provision of dental servicesThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse11truefalse 08863667 2023-08-01 2024-03-31 08863667 2024-03-31 08863667 2022-08-01 2023-07-31 08863667 2023-07-31 08863667 c:Director1 2023-08-01 2024-03-31 08863667 d:CurrentFinancialInstruments 2024-03-31 08863667 d:CurrentFinancialInstruments 2023-07-31 08863667 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08863667 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08863667 d:ShareCapital 2024-03-31 08863667 d:ShareCapital 2023-07-31 08863667 d:RetainedEarningsAccumulatedLosses 2024-03-31 08863667 d:RetainedEarningsAccumulatedLosses 2023-07-31 08863667 c:FRS102 2023-08-01 2024-03-31 08863667 c:AuditExemptWithAccountantsReport 2023-08-01 2024-03-31 08863667 c:FullAccounts 2023-08-01 2024-03-31 08863667 c:PrivateLimitedCompanyLtd 2023-08-01 2024-03-31 08863667 e:PoundSterling 2023-08-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 08863667













Dental Spa Solutions Ltd

Financial statements
Information for filing with the registrar

31 March 2024




 
Dental Spa Solutions Ltd
 
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Dental Spa Solutions Ltd for the period ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dental Spa Solutions Ltd for the period ended 31 March 2024 which comprise  the balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Dental Spa Solutions Ltd in accordance with the terms of our engagement letter dated 15 May 2024Our work has been undertaken solely to prepare for your approval the financial statements of Dental Spa Solutions Ltd and state those matters that we have agreed to state to the director of Dental Spa Solutions Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dental Spa Solutions Ltd and its director for our work or for this report. 

It is your duty to ensure that Dental Spa Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Dental Spa Solutions Ltd. You consider that Dental Spa Solutions Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Dental Spa Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



UNW LLP
Chartered Accountants
Citygate
St James' Boulevard
Newcastle upon Tyne
NE1 4JE
25 November 2024
1

 
Dental Spa Solutions Ltd


Balance sheet
At 31 March 2024

31 March
31 July
2024
2023
Note
£
£

  

Current assets
  

Stock
  
2,000
2,000

Cash at bank and in hand
  
2,098
4,063

  
4,098
6,063

Creditors: amounts falling due within one year
 4 
(6,813)
(6,159)

Net current liabilities
  
 
 
(2,715)
 
 
(96)

Total assets less current liabilities
  
(2,715)
(96)

  

Net liabilities
  
(2,715)
(96)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(2,815)
(196)

Shareholders' deficit
  
(2,715)
(96)


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 November 2024.




N J R Gibb
Director

2

 
Dental Spa Solutions Ltd
 
 

Notes to the financial statements
Period ended 31 March 2024

1.


General information

Dental Spa Solutions Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is 28-30 Hamilton Terrace, Leamington Spa, Warwickshire, CV32 4LY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Going concern

The director believes that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.

 
2.3

Revenue

The turnover shown in the profit and loss account represents fees receivable from private income during the period

 
2.4

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are
3

 
Dental Spa Solutions Ltd
 

 
Notes to the financial statements
Period ended 31 March 2024

2.Accounting policies (continued)


2.4
Financial instruments (continued)

initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023: 1).


4.


Creditors: amounts falling due within one year

31 March
31 July
2024
2023
£
£

Trade creditors
661
907

Other creditors
5,252
5,252

Accruals
900
-

6,813
6,159


 
4