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REGISTERED NUMBER: 06479877 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

West Earlham Dental Health Practice
Limited

West Earlham Dental Health Practice
Limited (Registered number: 06479877)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


West Earlham Dental Health Practice
Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr G S Sharma





REGISTERED OFFICE: 91 Soho Hill
Hockley
Birmingham
West Midlands
B19 1AY





BUSINESS ADDRESS: 50 Earlham West Centre
Norwich
Norfolk
NR5 8AD





REGISTERED NUMBER: 06479877 (England and Wales)





ACCOUNTANTS: AKB Group Limited
91 Soho Hill
Hockley
Birmingham
West Midlands
B19 1AY

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 26,400 33,000
Tangible assets 5 137,823 56,970
164,223 89,970

CURRENT ASSETS
Stocks 6 3,050 3,450
Debtors 7 167,355 280,999
Cash at bank and in hand 15,784 8,319
186,189 292,768
CREDITORS
Amounts falling due within one year 8 180,658 129,158
NET CURRENT ASSETS 5,531 163,610
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,754

253,580

CREDITORS
Amounts falling due after more than one year 9 (71,965 ) (21,667 )

PROVISIONS FOR LIABILITIES (14,029 ) (10,157 )
NET ASSETS 83,760 221,756

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 83,660 221,656
SHAREHOLDERS' FUNDS 83,760 221,756

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 director acknowledges his 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.

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

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 director and authorised for issue on 24 December 2024 and were signed by:





Mr G S Sharma - Director


West Earlham Dental Health Practice
Limited (Registered number: 06479877)

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

1. STATUTORY INFORMATION

West Earlham Dental Health Practice 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 2008, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.

The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

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.

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 132,000
AMORTISATION
At 1 April 2023 99,000
Amortisation for year 6,600
At 31 March 2024 105,600
NET BOOK VALUE
At 31 March 2024 26,400
At 31 March 2023 33,000

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2023 173,236 23,077 - 196,313
Additions 3,943 - 93,274 97,217
At 31 March 2024 177,179 23,077 93,274 293,530
DEPRECIATION
At 1 April 2023 118,139 21,204 - 139,343
Charge for year 13,774 375 2,215 16,364
At 31 March 2024 131,913 21,579 2,215 155,707
NET BOOK VALUE
At 31 March 2024 45,266 1,498 91,059 137,823
At 31 March 2023 55,097 1,873 - 56,970

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 93,274
At 31 March 2024 93,274
DEPRECIATION
Charge for year 2,215
At 31 March 2024 2,215
NET BOOK VALUE
At 31 March 2024 91,059

6. STOCKS
31.3.24 31.3.23
£    £   
Stocks 3,050 3,450

West Earlham Dental Health Practice
Limited (Registered number: 06479877)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 23,898 31,905
Amounts owed by group undertakings - 115,191
Other debtors 143,457 133,903
167,355 280,999

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 20,558 -
Trade creditors 22,329 19,654
Amounts owed to group undertakings 16,399 -
Taxation and social security 57,685 54,444
Other creditors 53,687 45,060
180,658 129,158

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 11,667 21,667
Hire purchase contracts 60,298 -
71,965 21,667

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

During the year a rental of £ 20,000 (2023 - £20,000) was paid to the director Mr G Sharma.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Smile Bright Norwich Limited.

The ultimate controlling party is Mr G S Sharma.