Caseware UK (AP4) 2023.0.135 2023.0.135 true2023-04-01falsedental practice activities75trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09127788 2023-04-01 2024-03-31 09127788 2022-04-01 2023-03-31 09127788 2024-03-31 09127788 2023-03-31 09127788 c:Director1 2023-04-01 2024-03-31 09127788 d:PlantMachinery 2023-04-01 2024-03-31 09127788 d:PlantMachinery 2024-03-31 09127788 d:PlantMachinery 2023-03-31 09127788 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09127788 d:FurnitureFittings 2023-04-01 2024-03-31 09127788 d:FurnitureFittings 2024-03-31 09127788 d:FurnitureFittings 2023-03-31 09127788 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09127788 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 09127788 d:Goodwill 2023-04-01 2024-03-31 09127788 d:Goodwill 2024-03-31 09127788 d:Goodwill 2023-03-31 09127788 d:CurrentFinancialInstruments 2024-03-31 09127788 d:CurrentFinancialInstruments 2023-03-31 09127788 d:Non-currentFinancialInstruments 2024-03-31 09127788 d:Non-currentFinancialInstruments 2023-03-31 09127788 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09127788 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 09127788 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 09127788 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 09127788 d:ShareCapital 2024-03-31 09127788 d:ShareCapital 2023-03-31 09127788 d:RetainedEarningsAccumulatedLosses 2024-03-31 09127788 d:RetainedEarningsAccumulatedLosses 2023-03-31 09127788 c:FRS102 2023-04-01 2024-03-31 09127788 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09127788 c:FullAccounts 2023-04-01 2024-03-31 09127788 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09127788 d:Goodwill d:OwnedIntangibleAssets 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 09127788













Westdene Smiles Ltd

Financial statements
Information for filing with the registrar

31 March 2024




 
Westdene Smiles Ltd


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
56,500
97,600

Tangible assets
 5 
9,417
5,761

  
65,917
103,361

Current assets
  

Stock
  
2,000
2,000

Debtors
 6 
112,852
112,700

Cash at bank and in hand
  
198,371
233,603

  
313,223
348,303

Creditors: amounts falling due within one year
 7 
(42,239)
(66,152)

Net current assets
  
 
 
270,984
 
 
282,151

Total assets less current liabilities
  
336,901
385,512

Creditors: amounts falling due after more than one year
 8 
-
(39,616)

Provisions for liabilities
  

Deferred tax
  
(2,354)
-

  
 
 
(2,354)
 
 
-

Net assets
  
334,547
345,896


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
334,545
345,894

Shareholders' funds
  
334,547
345,896


1

 
Westdene Smiles 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 20 December 2024.




F Wahed
Director

Company registered number: 09127788
The notes on pages 3 to 7 form part of these financial statements. 

2

 
Westdene Smiles Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

Westdene Smiles Limited ('the company') is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 54 Eldred Avenue, Brighton, East Sussex, BN1 5EG.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of 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.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents dental fee income receivable during the period.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Goodwill
-
10
years

3

 
Westdene Smiles Ltd
 

 
Notes to the financial statements
Year ended 31 March 2024

2.Accounting policies (continued)

 
2.6

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.

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:

Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023: 5).

4

 
Westdene Smiles Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2023
411,000



At 31 March 2024

411,000



Amortisation


At 1 April 2023
313,400


Charge for the year
41,100



At 31 March 2024

354,500



Net book value



At 31 March 2024
56,500



At 31 March 2023
97,600



5

 
Westdene Smiles Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

5.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost


At 1 April 2023
28,154
-
28,154


Additions
4,065
2,070
6,135



At 31 March 2024

32,219
2,070
34,289



Depreciation


At 1 April 2023
22,393
-
22,393


Charge for the year
2,085
394
2,479



At 31 March 2024

24,478
394
24,872



Net book value



At 31 March 2024
7,741
1,676
9,417



At 31 March 2023
5,761
-
5,761


6.


Debtors

2024
2023
£
£


Trade debtors
2,861
2,713

Amounts owed by joint ventures and associated undertakings
103,930
103,930

Other debtors
1,014
1,010

Tax recoverable
5,047
5,047

112,852
112,700


6

 
Westdene Smiles Ltd
 
 

Notes to the financial statements
Year ended 31 March 2024

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
-
17,608

Corporation tax
12,146
28,157

Other creditors
20,837
10,240

Accruals and deferred income
9,256
10,147

42,239
66,152



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
39,616

-
39,616



9.


Related party transactions

During the year, the company operated on normal commercial terms with Westdene Properties Ltd. The amount due from Westdene Properties Ltd at 31 March 2024 was £103,930 (2023: £103,930).

 
7