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REGISTERED NUMBER: 06228237 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

ELR Dental Ltd

ELR Dental Ltd (Registered number: 06228237)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


ELR Dental Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr E P Le Roux





SECRETARY: Mrs C D Le Roux





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 06228237 (England and Wales)





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

ELR Dental Ltd (Registered number: 06228237)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 31,123 46,676
Tangible assets 5 48,812 49,902
79,935 96,578

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 131,151 120,561
Cash at bank 5,743 10,129
137,894 131,690
CREDITORS
Amounts falling due within one year 7 73,156 65,700
NET CURRENT ASSETS 64,738 65,990
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,673

162,568

CREDITORS
Amounts falling due after more than one
year

8

(49,839

)

(69,379

)

PROVISIONS FOR LIABILITIES (9,516 ) (9,481 )
NET ASSETS 85,318 83,708

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 85,316 83,706
SHAREHOLDERS' FUNDS 85,318 83,708

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.

ELR Dental Ltd (Registered number: 06228237)

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 6 January 2025 and were signed by:





Mr E P Le Roux - Director


ELR Dental Ltd (Registered number: 06228237)

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

1. STATUTORY INFORMATION

ELR Dental Ltd 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, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of fifteen 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 rates in order to write off each asset over its estimated useful life:

Fixtures & fittings - 20% reducing value.
Property improvements - 20% reducing value.
Computer equipment - 33.33% straight line.

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.

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.

ELR Dental Ltd (Registered number: 06228237)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 233,321
AMORTISATION
At 1 May 2023 186,645
Charge for year 15,553
At 30 April 2024 202,198
NET BOOK VALUE
At 30 April 2024 31,123
At 30 April 2023 46,676

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 79,683
Additions 245
At 30 April 2024 79,928
DEPRECIATION
At 1 May 2023 29,781
Charge for year 1,335
At 30 April 2024 31,116
NET BOOK VALUE
At 30 April 2024 48,812
At 30 April 2023 49,902

ELR Dental Ltd (Registered number: 06228237)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 1,020 -
Other debtors 130,131 120,561
131,151 120,561

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 25,837 29,477
Trade creditors 2,349 3,076
Taxation and social security 41,670 30,947
Other creditors 3,300 2,200
73,156 65,700

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 49,839 69,379

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary Shares £1 2 2

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr E P Le Roux
Balance outstanding at start of year 56,956 93,923
Amounts advanced 51,509 46,724
Amounts repaid (46,724 ) (83,691 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 61,741 56,956

Interest has been charged on the above loan at 2.5% pro rata.

A loan equivalent to Directors was given to the Shareholder Mrs C Le Roux in year