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REGISTERED NUMBER: 04083405 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

A & N VALUEDENT LIMITED

A & N VALUEDENT LIMITED (REGISTERED NUMBER: 04083405)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & N VALUEDENT LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2024







DIRECTORS: S V Boult
N B Boult
E M Boult





REGISTERED OFFICE: 38 Middlehill Road
Wimborne
Dorset
BH21 2SE





REGISTERED NUMBER: 04083405 (England and Wales)





ACCOUNTANTS: Enhance
Chartered Accountants & Business Advisers
38 Middlehill Road
Wimborne
Dorset
BH21 2SE

A & N VALUEDENT LIMITED (REGISTERED NUMBER: 04083405)

BALANCE SHEET
31 May 2024

2024 2023
as restated
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,709
Tangible assets 5 20,924 13,131
20,924 14,840

CURRENT ASSETS
Stocks 3,524 16,700
Debtors 6 65,654 201,880
Cash at bank 164,765 166,648
233,943 385,228
CREDITORS
Amounts falling due within one year 7 70,611 203,096
NET CURRENT ASSETS 163,332 182,132
TOTAL ASSETS LESS CURRENT LIABILITIES 184,256 196,972

CREDITORS
Amounts falling due after more than one
year

8

(13,952

)

(24,129

)

PROVISIONS FOR LIABILITIES (5,231 ) (3,227 )
NET ASSETS 165,073 169,616

CAPITAL AND RESERVES
Called up share capital 45 90
Capital redemption reserve 45 -
Retained earnings 164,983 169,526
165,073 169,616

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

A & N VALUEDENT LIMITED (REGISTERED NUMBER: 04083405)

BALANCE SHEET - continued
31 May 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 Board of Directors and authorised for issue on 13 January 2025 and were signed on its behalf by:





N B Boult - Director


A & N VALUEDENT LIMITED (REGISTERED NUMBER: 04083405)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

A & N Valuedent Limited is a private company, limited by shares , registered in England and Wales. 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 represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.
For the purposes of impairment testing, goodwill is allocated to the cash generating units expected to benefit from the acquisition. Cash generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash generating unit is less than the carrying amount of the unit the impaired loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

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.
Land and buildings - 20% on cost
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


A & N VALUEDENT LIMITED (REGISTERED NUMBER: 04083405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 108,824
AMORTISATION
At 1 June 2023 107,115
Charge for year 1,709
At 31 May 2024 108,824
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 1,709

A & N VALUEDENT LIMITED (REGISTERED NUMBER: 04083405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 June 2023 11,570 82,917 94,487
Additions - 11,323 11,323
At 31 May 2024 11,570 94,240 105,810
DEPRECIATION
At 1 June 2023 11,346 70,010 81,356
Charge for year 224 3,306 3,530
At 31 May 2024 11,570 73,316 84,886
NET BOOK VALUE
At 31 May 2024 - 20,924 20,924
At 31 May 2023 224 12,907 13,131

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Trade debtors 15,129 5,945
Other debtors 50,525 195,935
65,654 201,880

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£    £   
Bank loans and overdrafts 10,000 13,614
Trade creditors 3,869 2,027
Taxation and social security 51,223 46,644
Other creditors 5,519 140,811
70,611 203,096

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
as restated
£    £   
Bank loans 13,952 24,129

A & N VALUEDENT LIMITED (REGISTERED NUMBER: 04083405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2024 and 31 May 2023:

2024 2023
as restated
£    £   
N B Boult and S V Boult
Balance outstanding at start of year 140,250 187,971
Amounts repaid (310,655 ) (47,721 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 140,250

10. RELATED PARTY DISCLOSURES

Included within other creditors is a balance of £333 due to NB & SV Boult, directors of the company (2023: £140,250 - restated - due from NB & SV Boult). The loan is interest free and repayable on demand.

Included within other creditors is a balance of £631 (2023: £nil) due to EM Boult, a director of the company. The loan is interest free and repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The controlling party is N B Boult.