Acorah Software Products - Accounts Production 15.0.600 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 12974302 Mr Jason Davies Mr Simon Sheldon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12974302 2023-10-31 12974302 2024-10-31 12974302 2023-11-01 2024-10-31 12974302 frs-core:CurrentFinancialInstruments 2024-10-31 12974302 frs-core:Non-currentFinancialInstruments 2024-10-31 12974302 frs-core:BetweenOneFiveYears 2024-10-31 12974302 frs-core:ComputerEquipment 2024-10-31 12974302 frs-core:ComputerEquipment 2023-11-01 2024-10-31 12974302 frs-core:ComputerEquipment 2023-10-31 12974302 frs-core:FurnitureFittings 2024-10-31 12974302 frs-core:FurnitureFittings 2023-11-01 2024-10-31 12974302 frs-core:FurnitureFittings 2023-10-31 12974302 frs-core:NetGoodwill 2024-10-31 12974302 frs-core:NetGoodwill 2023-11-01 2024-10-31 12974302 frs-core:NetGoodwill 2023-10-31 12974302 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 12974302 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 12974302 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 12974302 frs-core:MotorVehicles 2024-10-31 12974302 frs-core:MotorVehicles 2023-11-01 2024-10-31 12974302 frs-core:MotorVehicles 2023-10-31 12974302 frs-core:PlantMachinery 2024-10-31 12974302 frs-core:PlantMachinery 2023-11-01 2024-10-31 12974302 frs-core:PlantMachinery 2023-10-31 12974302 frs-core:WithinOneYear 2024-10-31 12974302 frs-core:ShareCapital 2024-10-31 12974302 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12974302 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12974302 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12974302 frs-bus:SmallEntities 2023-11-01 2024-10-31 12974302 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 12974302 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12974302 frs-bus:OrdinaryShareClass2 2023-11-01 2024-10-31 12974302 frs-bus:OrdinaryShareClass2 2024-10-31 12974302 frs-bus:OrdinaryShareClass3 2023-11-01 2024-10-31 12974302 frs-bus:OrdinaryShareClass3 2024-10-31 12974302 frs-bus:OrdinaryShareClass4 2023-11-01 2024-10-31 12974302 frs-bus:OrdinaryShareClass4 2024-10-31 12974302 frs-bus:OrdinaryShareClass5 2023-11-01 2024-10-31 12974302 frs-bus:OrdinaryShareClass5 2024-10-31 12974302 frs-core:DeferredTaxation 2023-11-01 2024-10-31 12974302 frs-core:DeferredTaxation 2023-10-31 12974302 frs-core:DeferredTaxation 2024-10-31 12974302 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 12974302 frs-bus:Director1 2023-11-01 2024-10-31 12974302 frs-bus:Director2 2023-11-01 2024-10-31 12974302 frs-countries:EnglandWales 2023-11-01 2024-10-31 12974302 2022-10-31 12974302 2023-10-31 12974302 2022-11-01 2023-10-31 12974302 frs-core:CurrentFinancialInstruments 2023-10-31 12974302 frs-core:Non-currentFinancialInstruments 2023-10-31 12974302 frs-core:BetweenOneFiveYears 2023-10-31 12974302 frs-core:WithinOneYear 2023-10-31 12974302 frs-core:ShareCapital 2023-10-31 12974302 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 12974302 frs-bus:OrdinaryShareClass2 2022-11-01 2023-10-31 12974302 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31 12974302 frs-bus:OrdinaryShareClass4 2022-11-01 2023-10-31 12974302 frs-bus:OrdinaryShareClass5 2022-11-01 2023-10-31 12974302 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31
Registered number: 12974302
True Dental Creations Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of True Dental Creations Ltd for the year ended 31 October 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of True Dental Creations Ltd which comprise the Profit and Loss Account, 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of True Dental Creations Ltd , as a body, in accordance with the terms of our engagement letter dated 02/03/2023. Our work has been undertaken solely to prepare for your approval the accounts of True Dental Creations Ltd and state those matters that we have agreed to state to the directors of True Dental Creations Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than True Dental Creations Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that True Dental Creations Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of True Dental Creations Ltd . You consider that True Dental Creations Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of True Dental Creations 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 financial statements.
Signed
18th December 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 12974302
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 120,595 140,680
Tangible Assets 5 151,166 157,051
271,761 297,731
CURRENT ASSETS
Debtors 6 35,628 35,326
Cash at bank and in hand 10,489 20,936
46,117 56,262
Creditors: Amounts Falling Due Within One Year 7 (57,015 ) (56,986 )
NET CURRENT ASSETS (LIABILITIES) (10,898 ) (724 )
TOTAL ASSETS LESS CURRENT LIABILITIES 260,863 297,007
Creditors: Amounts Falling Due After More Than One Year 8 (194,306 ) (223,340 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 - (6,199 )
NET ASSETS 66,557 67,468
CAPITAL AND RESERVES
Called up share capital 12 100 100
Fair Value Reserve 20,250 20,250
Profit and Loss Account 46,207 47,118
SHAREHOLDERS' FUNDS 66,557 67,468
Page 2
Page 3
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Davies
Director
Mr Simon Sheldon
Director
18th December 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
True Dental Creations Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12974302 . The registered office is The Mews, Abingdon Street, Ashton-Under-Lyne, Lancashire, OL6 6PN.

The companies principal place of business is The Mews, Abingdon Street, Ashton-Under-Lyne, Lancashire, OL6 6PN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance method
Motor Vehicles 25% Reducing balance method
Fixtures & Fittings 25% Reducing balance method
Computer Equipment 33% Straight line method
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 200,850
As at 31 October 2024 200,850
Amortisation
As at 1 November 2023 60,170
Provided during the period 20,085
As at 31 October 2024 80,255
Net Book Value
As at 31 October 2024 120,595
As at 1 November 2023 140,680
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2023 120,000 33,967 12,920 9,674
Additions - 6,119 - -
As at 31 October 2024 120,000 40,086 12,920 9,674
Depreciation
As at 1 November 2023 - 15,572 1,077 3,377
Provided during the period - 7,105 3,049 1,574
As at 31 October 2024 - 22,677 4,126 4,951
Net Book Value
As at 31 October 2024 120,000 17,409 8,794 4,723
As at 1 November 2023 120,000 18,395 11,843 6,297
Page 5
Page 6
Computer Equipment Total
£ £
Cost
As at 1 November 2023 972 177,533
Additions - 6,119
As at 31 October 2024 972 183,652
Depreciation
As at 1 November 2023 456 20,482
Provided during the period 276 12,004
As at 31 October 2024 732 32,486
Net Book Value
As at 31 October 2024 240 151,166
As at 1 November 2023 516 157,051
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 33,781 34,572
Other debtors 1,847 754
35,628 35,326
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,562 5,141
Other creditors 31,094 29,720
Taxation and social security 21,359 22,125
57,015 56,986
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,931 9,465
Other creditors 184,375 213,875
194,306 223,340
Page 6
Page 7
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,562 5,141
Later than one year and not later than five years 9,931 9,465
14,493 14,606
14,493 14,606
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences (1,157) 6,199
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2023 6,199 6,199
Additions (7,356 ) (7,356)
Balance at 31 October 2024 (1,157 ) (1,157)
12. Share Capital
2024 2023
Allotted, called up and fully paid £ £
45 Ordinary A shares of £ 1 each 45 45
45 Ordinary B shares of £ 1 each 45 45
5 Ordinary C shares of £ 1 each 5 5
5 Ordinary D shares of £ 1 each 5 5
100 100
Page 7