Caseware UK (AP4) 2023.0.135 2023.0.135 false572023-04-01falseprovision of dental services.53truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05590379 2023-04-01 2024-03-31 05590379 2021-11-01 2023-03-31 05590379 2024-03-31 05590379 2023-03-31 05590379 c:Director1 2023-04-01 2024-03-31 05590379 d:FurnitureFittings 2023-04-01 2024-03-31 05590379 d:FurnitureFittings 2024-03-31 05590379 d:FurnitureFittings 2023-03-31 05590379 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05590379 d:OfficeEquipment 2023-04-01 2024-03-31 05590379 d:OfficeEquipment 2024-03-31 05590379 d:OfficeEquipment 2023-03-31 05590379 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05590379 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05590379 d:CurrentFinancialInstruments 2024-03-31 05590379 d:CurrentFinancialInstruments 2023-03-31 05590379 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05590379 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05590379 d:ShareCapital 2024-03-31 05590379 d:ShareCapital 2023-03-31 05590379 d:RetainedEarningsAccumulatedLosses 2024-03-31 05590379 d:RetainedEarningsAccumulatedLosses 2023-03-31 05590379 c:FRS102 2023-04-01 2024-03-31 05590379 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05590379 c:FullAccounts 2023-04-01 2024-03-31 05590379 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05590379 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 05590379













Dencall 2005 Ltd

Financial statements
Information for filing with the registrar

31 March 2024




 
Dencall 2005 Ltd


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,945
9,262

  
6,945
9,262

Current assets
  

Debtors
 5 
331,519
275,998

Cash at bank and in hand
  
633,625
525,357

  
965,144
801,355

Creditors: amounts falling due within one year
 6 
(273,128)
(183,296)

Net current assets
  
 
 
692,016
 
 
618,059

Total assets less current liabilities
  
698,961
627,321

Provisions for liabilities
  

Deferred tax
  
(1,736)
(2,316)

Net assets
  
697,225
625,005


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
697,223
625,003

Shareholders' funds
  
697,225
625,005


1

 
Dencall 2005 Ltd

    
Balance sheet (continued)
At 31 March 2024

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 18 December 2024.




P G Kilker
Director

Company registered number: 05590379
The notes on pages 3 to 7 form part of these financial statements. 

2

 
Dencall 2005 Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

Dencall 2005 Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is 2nd Floor Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover recognised in the profit and loss account represents NHS contract income & NEAS income receivable during the period.

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

3

 
Dencall 2005 Ltd
 

 
Notes to the financial statements
Year ended 31 March 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance
Equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.6

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

4

 
Dencall 2005 Ltd
 

 
Notes to the financial statements
Year ended 31 March 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

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 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 year was 57 (2023 - 53).

5

 
Dencall 2005 Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Tangible fixed assets





Fixtures and fittings
Equipment
Total

£
£
£



Cost


At 1 April 2023
22,479
12,960
35,439



At 31 March 2024

22,479
12,960
35,439



Depreciation


At 1 April 2023
19,900
6,279
26,179


Charge for the year
645
1,670
2,315



At 31 March 2024

20,545
7,949
28,494



Net book value



At 31 March 2024
1,934
5,011
6,945



At 31 March 2023
2,580
6,682
9,262


5.


Debtors

2024
2023
£
£


Trade debtors
331,519
275,998

331,519
275,998


6

 
Dencall 2005 Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
49,612
67,867

Corporation tax
131,319
37,220

Other taxation and social security
7,831
7,767

Other creditors
47,790
58,175

Accruals and deferred income
36,576
12,267

273,128
183,296


 
7