20 20 Blyton Dental Surgery Limited 09641152 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is Dental Surgery Digita Accounts Production Advanced 6.30.9574.0 true 09641152 2023-09-01 2024-08-31 09641152 2024-08-31 09641152 bus:OrdinaryShareClass1 2024-08-31 09641152 core:RetainedEarningsAccumulatedLosses 2024-08-31 09641152 core:ShareCapital 2024-08-31 09641152 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-08-31 09641152 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-08-31 09641152 core:CurrentFinancialInstruments 2024-08-31 09641152 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09641152 core:Non-currentFinancialInstruments 2024-08-31 09641152 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 09641152 core:LandBuildings 2024-08-31 09641152 core:MotorVehicles 2024-08-31 09641152 core:OtherPropertyPlantEquipment 2024-08-31 09641152 bus:SmallEntities 2023-09-01 2024-08-31 09641152 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09641152 bus:FilletedAccounts 2023-09-01 2024-08-31 09641152 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09641152 bus:RegisteredOffice 2023-09-01 2024-08-31 09641152 bus:Director1 2023-09-01 2024-08-31 09641152 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 09641152 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09641152 core:LandBuildings 2023-09-01 2024-08-31 09641152 core:MotorVehicles 2023-09-01 2024-08-31 09641152 core:OfficeEquipment 2023-09-01 2024-08-31 09641152 core:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 09641152 countries:England 2023-09-01 2024-08-31 09641152 2023-08-31 09641152 core:LandBuildings 2023-08-31 09641152 core:MotorVehicles 2023-08-31 09641152 core:OtherPropertyPlantEquipment 2023-08-31 09641152 2022-09-01 2023-08-31 09641152 2023-08-31 09641152 bus:OrdinaryShareClass1 2023-08-31 09641152 core:RetainedEarningsAccumulatedLosses 2023-08-31 09641152 core:ShareCapital 2023-08-31 09641152 core:HirePurchaseContracts core:CurrentFinancialInstruments 2023-08-31 09641152 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2023-08-31 09641152 core:CurrentFinancialInstruments 2023-08-31 09641152 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 09641152 core:Non-currentFinancialInstruments 2023-08-31 09641152 core:Non-currentFinancialInstruments core:AfterOneYear 2023-08-31 09641152 core:LandBuildings 2023-08-31 09641152 core:MotorVehicles 2023-08-31 09641152 core:OtherPropertyPlantEquipment 2023-08-31 09641152 core:PreviouslyStatedAmount 2023-08-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 09641152

Blyton Dental Surgery Limited

Filleted Unaudited Financial Statements

for the Year Ended 31 August 2024

 

Blyton Dental Surgery Limited

(Registration number: 09641152)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,255,737

1,334,051

Current assets

 

Stocks

6,000

6,000

Debtors

5

62,490

22,790

Cash at bank and in hand

 

377,126

427,506

 

445,616

456,296

Creditors: Amounts falling due within one year

6

(585,252)

(501,511)

Net current liabilities

 

(139,636)

(45,215)

Total assets less current liabilities

 

1,116,101

1,288,836

Creditors: Amounts falling due after more than one year

6

(646,477)

(770,858)

Provisions for liabilities

(171,019)

(189,568)

Net assets

 

298,605

328,410

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

298,505

328,310

Shareholders' funds

 

298,605

328,410

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 January 2025 and signed on its behalf by:
 


Dr A Thomas
Director

   
 

Blyton Dental Surgery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
50-54 Oswald Road
Scunthorpe
North Lincolnshire
DN15 7PQ

Registration number: 09641152

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Blyton Dental Surgery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Freehold land and buildings

over 50 years

Office equipment

20% per annum on written down value

Motor vehicles

25% per annum on written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

 

Blyton Dental Surgery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year was 20 (2023 - 20).

 

Blyton Dental Surgery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

4

Tangible assets

Freehold land and buildings
£

Motor vehicles
 £

Office equipment £

Total
£

Cost or valuation

At 1 September 2023

848,081

181,064

803,617

1,832,762

Additions

-

-

47,882

47,882

At 31 August 2024

848,081

181,064

851,499

1,880,644

Depreciation

At 1 September 2023

49,356

86,815

362,540

498,711

Charge for the year

16,957

23,563

85,676

126,196

At 31 August 2024

66,313

110,378

448,216

624,907

Carrying amount

At 31 August 2024

781,768

70,686

403,283

1,255,737

At 31 August 2023

798,725

94,249

441,077

1,334,051

5

Debtors

2024
£

2023
£

Trade debtors

56,467

17,220

Prepayments

6,023

5,570

 

62,490

22,790

6

Creditors

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

7

167,687

163,579

Trade creditors

 

55,588

43,445

Social security and other taxes

 

246,593

144,753

Other creditors

 

115,384

149,734

 

585,252

501,511

 

Blyton Dental Surgery Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

7

646,477

770,858

7

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Bank borrowings

67,509

63,093

Hire purchase contracts

100,178

100,486

167,687

163,579

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

458,002

524,874

Hire purchase contracts

188,475

245,984

646,477

770,858

Bank and other borrowings totalling £505,603 (2023 - £558,044) are secured against the assets of the company.

Included in bank and other borrowings is £194,737 (2023 - £243,085) repayable by instalments in more than five years.

HP and finance lease liabilities are secured against the assets to which they relate.

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100