Caseware UK (AP4) 2023.0.135 2023.0.135 true2023-04-01falsedental practice activities118trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08792663 2023-04-01 2024-04-09 08792663 2022-05-01 2023-03-31 08792663 2024-04-09 08792663 2023-03-31 08792663 c:Director1 2023-04-01 2024-04-09 08792663 d:FurnitureFittings 2023-04-01 2024-04-09 08792663 d:FurnitureFittings 2024-04-09 08792663 d:FurnitureFittings 2023-03-31 08792663 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-04-09 08792663 d:Goodwill 2023-04-01 2024-04-09 08792663 d:Goodwill 2024-04-09 08792663 d:Goodwill 2023-03-31 08792663 d:CurrentFinancialInstruments 2024-04-09 08792663 d:CurrentFinancialInstruments 2023-03-31 08792663 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-09 08792663 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08792663 d:ShareCapital 2024-04-09 08792663 d:ShareCapital 2023-03-31 08792663 d:RetainedEarningsAccumulatedLosses 2024-04-09 08792663 d:RetainedEarningsAccumulatedLosses 2023-03-31 08792663 c:FRS102 2023-04-01 2024-04-09 08792663 c:AuditExemptWithAccountantsReport 2023-04-01 2024-04-09 08792663 c:FullAccounts 2023-04-01 2024-04-09 08792663 c:PrivateLimitedCompanyLtd 2023-04-01 2024-04-09 08792663 d:Goodwill d:OwnedIntangibleAssets 2023-04-01 2024-04-09 08792663 e:PoundSterling 2023-04-01 2024-04-09 iso4217:GBP xbrli:pure
Registered number: 08792663













The Gables Dental Surgery Limited

Financial statements
Information for filing with the registrar

9 April 2024




 
The Gables Dental Surgery Limited
 
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of The Gables Dental Surgery Limited for the year ended 9 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Gables Dental Surgery Limited for the period ended 9 April 2024 which comprise  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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the board of directors of The Gables Dental Surgery Limited, as a body, in accordance with the terms of our engagement letter dated 5 September 2019Our work has been undertaken solely to prepare for your approval the financial statements of The Gables Dental Surgery Limited and state those matters that we have agreed to state to the board of directors of The Gables Dental Surgery Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Gables Dental Surgery Limited and its board of directors, as a body, for our work or for this report. 

It is your duty to ensure that The Gables Dental Surgery Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Gables Dental Surgery Limited. You consider that The Gables Dental Surgery Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of The Gables Dental Surgery Limited. 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 statutory financial statements.

  



UNW LLP
Chartered Accountants
Citygate
St James' Boulevard
Newcastle upon Tyne
NE1 4JE
12 November 2024
1

 
The Gables Dental Surgery Limited


Balance sheet
At 9 April 2024

9 April
30 April
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
253,958
304,750

Tangible assets
 5 
26,141
32,340

  
280,099
337,090

Current assets
  

Stock
  
4,000
4,000

Debtors
 6 
373,249
93,773

Cash at bank and in hand
  
783,804
813,331

  
1,161,053
911,104

Creditors: amounts falling due within one year
 7 
(92,035)
(73,978)

Net current assets
  
 
 
1,069,018
 
 
837,126

Total assets less current liabilities
  
1,349,117
1,174,216

Provisions for liabilities
  

Deferred tax
  
(6,511)
(8,085)

  
 
 
(6,511)
 
 
(8,085)

Net assets
  
1,342,606
1,166,131


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,342,506
1,166,031

Shareholders' funds
  
1,342,606
1,166,131


2

 
The Gables Dental Surgery Limited

    
Balance sheet (continued)
At 9 April 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 period 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 12 November 2024.




Jaymish Patel
Director

Company registered number: 08792663
The notes on pages 4 to 8 form part of these financial statements. 

3

 
The Gables Dental Surgery Limited
 
 

Notes to the financial statements
for the year ended 9 April 2024

1.


General information

The Gables Dental Surgery 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 24c High Street, Addlestone, England, KT15 1TN.

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.

 
2.2

Revenue

The turnover shown in the profit and loss account represents private 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

Current and deferred taxation

The tax expense for the period 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.


4

 
The Gables Dental Surgery Limited
 

 
Notes to the financial statements
for the year ended 9 April 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
% straight line

 
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:

Fixtures and fittings
-
20%
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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

5

 
The Gables Dental Surgery Limited
 

 
Notes to the financial statements
for the year ended 9 April 2024

2.Accounting policies (continued)

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 11 (2023 - 8).


4.


Intangible assets






Goodwill

£



Cost


At 1 April 2023
530,000



At 9 April 2024

530,000



Amortisation


At 1 April 2023
225,250


Charge for the period
50,792



At 9 April 2024

276,042



Net book value



At 9 April 2024
253,958



At 31 March 2023
304,750



6

 
The Gables Dental Surgery Limited
 
 

Notes to the financial statements
for the year ended 9 April 2024

5.


Tangible fixed assets







Fixtures and fittings

£



Cost


At 1 April 2023
72,768



At 9 April 2024

72,768



Depreciation


At 1 April 2023
40,428


Charge for the period
6,199



At 9 April 2024

46,627



Net book value



At 9 April 2024
26,141



At 31 March 2023
32,340


6.


Debtors

9 April
30 April
2024
2023
£
£


Trade debtors
15,933
2,396

Other debtors
323,617
91,377

Prepayments and accrued income
2,859
-

Tax recoverable
30,840
-

373,249
93,773


7

 
The Gables Dental Surgery Limited
 
 

Notes to the financial statements
for the year ended 9 April 2024

7.


Creditors: amounts falling due within one year

9 April
30 April
2024
2023
£
£

Trade creditors
17,707
-

Corporation tax
68,021
51,286

Other taxation and social security
281
886

Other creditors
2,521
-

Accruals and deferred income
3,505
21,806

92,035
73,978


 
8