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REGISTERED NUMBER: SC687758 (Scotland)














Unaudited Financial Statements

for the Year Ended 30 April 2024

for

J.L. Barrack BDS Ltd

J.L. Barrack BDS Ltd (Registered number: SC687758)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J.L. Barrack BDS Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Dr J L Barrack





REGISTERED OFFICE: Bonnybridge Dental Surgery
4 Bridge Street
Bonnybridge
FK4 1AA





REGISTERED NUMBER: SC687758 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

J.L. Barrack BDS Ltd (Registered number: SC687758)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 21,040 23,670
Tangible assets 5 4,659 4,442
25,699 28,112

CURRENT ASSETS
Debtors 6 45,864 36,451
Cash at bank and in hand 13,699 13,235
59,563 49,686
CREDITORS
Amounts falling due within one year 7 43,078 72,435
NET CURRENT ASSETS/(LIABILITIES) 16,485 (22,749 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,184

5,363

PROVISIONS FOR LIABILITIES 8 1,165 1,111
NET ASSETS 41,019 4,252

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings 40,909 4,142
SHAREHOLDERS' FUNDS 41,019 4,252

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J.L. Barrack BDS Ltd (Registered number: SC687758)

Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 January 2025 and were signed by:





Dr J L Barrack - Director


J.L. Barrack BDS Ltd (Registered number: SC687758)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

J.L. Barrack BDS Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 12.5% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

J.L. Barrack BDS Ltd (Registered number: SC687758)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 26,300
AMORTISATION
At 1 May 2023 2,630
Amortisation for year 2,630
At 30 April 2024 5,260
NET BOOK VALUE
At 30 April 2024 21,040
At 30 April 2023 23,670

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2023 5,077 - 5,077
Additions - 1,158 1,158
At 30 April 2024 5,077 1,158 6,235
DEPRECIATION
At 1 May 2023 635 - 635
Charge for year 555 386 941
At 30 April 2024 1,190 386 1,576
NET BOOK VALUE
At 30 April 2024 3,887 772 4,659
At 30 April 2023 4,442 - 4,442

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 11,373 8,689
Other debtors 34,491 27,762
45,864 36,451

J.L. Barrack BDS Ltd (Registered number: SC687758)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 11 453
Tax 42,574 71,299
Social security and other taxes 128 683
Pension payable 74 -
Directors' current accounts 291 -
43,078 72,435

8. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 1,165 1,111

Deferred
tax
£   
Balance at 1 May 2023 1,111
Provided during year 54
Balance at 30 April 2024 1,165

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director advanced the company monies. At the year end the company was due the director £291. No interest has been charged and there are no specific repayment terms.