Caseware UK (AP4) 2023.0.135 2023.0.135 62023-07-01falsethat of a dental practice.8falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07295175 2023-07-01 2024-06-30 07295175 2022-07-01 2023-06-30 07295175 2024-06-30 07295175 2023-06-30 07295175 c:Director1 2023-07-01 2024-06-30 07295175 d:PlantMachinery 2023-07-01 2024-06-30 07295175 d:PlantMachinery 2024-06-30 07295175 d:PlantMachinery 2023-06-30 07295175 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07295175 d:MotorVehicles 2023-07-01 2024-06-30 07295175 d:MotorVehicles 2024-06-30 07295175 d:MotorVehicles 2023-06-30 07295175 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07295175 d:FurnitureFittings 2023-07-01 2024-06-30 07295175 d:FurnitureFittings 2024-06-30 07295175 d:FurnitureFittings 2023-06-30 07295175 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07295175 d:ComputerEquipment 2023-07-01 2024-06-30 07295175 d:ComputerEquipment 2024-06-30 07295175 d:ComputerEquipment 2023-06-30 07295175 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07295175 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07295175 d:Goodwill 2023-07-01 2024-06-30 07295175 d:Goodwill 2024-06-30 07295175 d:Goodwill 2023-06-30 07295175 d:CurrentFinancialInstruments 2024-06-30 07295175 d:CurrentFinancialInstruments 2023-06-30 07295175 d:Non-currentFinancialInstruments 2024-06-30 07295175 d:Non-currentFinancialInstruments 2023-06-30 07295175 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07295175 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 07295175 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 07295175 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 07295175 d:ShareCapital 2024-06-30 07295175 d:ShareCapital 2023-06-30 07295175 d:RetainedEarningsAccumulatedLosses 2024-06-30 07295175 d:RetainedEarningsAccumulatedLosses 2023-06-30 07295175 c:FRS102 2023-07-01 2024-06-30 07295175 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07295175 c:FullAccounts 2023-07-01 2024-06-30 07295175 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07295175 d:Goodwill d:OwnedIntangibleAssets 2023-07-01 2024-06-30 07295175 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: 07295175













B H Dental Care Limited

Financial statements
Information for filing with the registrar

30 June 2024




 
B H Dental Care Limited


Balance sheet
At 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 3 
461,234
515,497

Tangible assets
 4 
79,482
69,122

  
540,716
584,619

Current assets
  

Stocks
  
30,000
30,000

Debtors
 5 
41,421
64,821

Cash at bank and in hand
  
78,931
110,518

  
150,352
205,339

Creditors: amounts falling due within one year
 6 
(194,983)
(213,254)

Net current liabilities
  
 
 
(44,631)
 
 
(7,915)

Total assets less current liabilities
  
496,085
576,704

Creditors: amounts falling due after more than one year
 7 
(116,149)
(260,581)

Provisions for liabilities
  

Deferred tax
  
(19,814)
(17,281)

Net assets
  
360,122
298,842


Capital and reserves
  

Called up share capital 
  
86
86

Profit and loss account
  
360,036
298,756

Shareholders' funds
  
360,122
298,842

1

 
B H Dental Care Limited

    
Balance sheet (continued)
At 30 June 2024

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 year 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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 26 November 2024.




B J Harrison
Director

Registered number: 07295175
The notes on pages 3 to 7 form part of these financial statements. 
2

 
B H Dental Care Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

1.


General information

B H Dental Care Limited ('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 Lonsdale Dental practice, New Road Offices, Tram lane, Kirkby Lonsdale, LA6 2BQ.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents private fees and capitation schemes 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.

3

 
B H Dental Care Limited
 

 
Notes to the financial statements
Year ended 30 June 2024

2.Accounting policies (continued)

 
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

 
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
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance
Computer 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.

4

 
B H Dental Care Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

3.


Intangible assets




Goodwill

£



Cost


At 1 July 2023
542,628



At 30 June 2024

542,628



Amortisation


At 1 July 2023
27,131


Charge for the year on owned assets
54,263



At 30 June 2024

81,394



Net book value



At 30 June 2024
461,234



At 30 June 2023
515,497



5

 
B H Dental Care Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£



Cost


At 1 July 2023
86,647
14,684
-
-
101,331


Additions
17,286
-
9,237
4,356
30,879



At 30 June 2024

103,933
14,684
9,237
4,356
132,210



Depreciation


At 1 July 2023
20,428
11,780
-
-
32,208


Charge for the year
18,503
726
1,200
91
20,520



At 30 June 2024

38,931
12,506
1,200
91
52,728



Net book value



At 30 June 2024
65,002
2,178
8,037
4,265
79,482



At 30 June 2023
66,218
2,904
-
-
69,122


5.


Debtors

2024
2023
£
£


Trade debtors
5,892
13,798

Other debtors
33,371
51,023

Prepayments and accrued income
2,158
-

41,421
64,821


6

 
B H Dental Care Limited
 
 

Notes to the financial statements
Year ended 30 June 2024

6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
94,549
118,406

Trade creditors
35,552
38,870

Corporation tax
44,775
42,400

Other taxation and social security
322
923

Other creditors
14,505
7,735

Accruals and deferred income
5,280
4,920

194,983
213,254



7.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
116,149
260,581

116,149
260,581



8.


Related party transactions

During the year K Harrison operated a shareholder's loan account with the company. The amounts advanced from the company to the shareholder were £19,940. The amounts repaid from the shareholder to the company were £29,550. At 30 June 2024, the balance owed to the shareholder was £4,594 (2023: £5,016 owed to the company).

 
7