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Registered Number: 05030738
England and Wales

 

 

 

DENTURES DIRECT LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 8,750    13,750 
Tangible fixed assets 4 2,430    3,084 
11,180    16,834 
Current assets      
Debtors 756    790 
Cash at bank and in hand 71,093    86,207 
71,849    86,997 
Creditors: amount falling due within one year (96,367)   (103,338)
Net current assets (24,518)   (16,341)
 
Total assets less current liabilities (13,338)   493 
Net assets (13,338)   493 
 

Capital and reserves
     
Called up share capital 5 200    200 
Profit and loss account (13,538)   293 
Shareholders' funds (13,338)   493 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 04 December 2024 and were signed on its behalf by:


-------------------------------
Ian Drury
Director
1
General Information
Dentures Direct Ltd is a private company, limited by shares, registered in England and Wales, registration number 05030738, registration address 484a Mansfield Road, Sherwood, Nottingham, NG5 2FB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 100,000    100,000 
Additions  
Disposals  
At 30 June 2024 100,000    100,000 
Amortisation
At 01 July 2023 86,250    86,250 
Charge for year 5,000    5,000 
On disposals  
At 30 June 2024 91,250    91,250 
Net book values
At 30 June 2024 8,750    8,750 
At 30 June 2023 13,750    13,750 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 July 2023 8,476    7,460    15,936 
Additions    
Disposals    
At 30 June 2024 8,476    7,460    15,936 
Depreciation
At 01 July 2023 7,309    5,543    12,852 
Charge for year 175    479    654 
On disposals    
At 30 June 2024 7,484    6,022    13,506 
Net book values
Closing balance as at 30 June 2024 992    1,438    2,430 
Opening balance as at 01 July 2023 1,167    1,917    3,084 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
200 Ordinary shares of £1.00 each 200    200 
200    200 

2