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CAMBRIA DENTAL PRACTICE LIMITED

Unaudited Financial Statements

for the Year Ended 31st March 2024






CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)






Contents of the Financial Statements
for the year ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAMBRIA DENTAL PRACTICE LIMITED

Company Information
for the year ended 31st March 2024







DIRECTOR: Dr F Q Hewitt





REGISTERED OFFICE: 6 Chester Road
Penyffordd
Flintshire
CH4 0JZ





REGISTERED NUMBER: 08208331 (England and Wales)





ACCOUNTANTS: Haines Watts Wirral Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH

CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 118,245 134,440
118,245 134,440

CURRENT ASSETS
Debtors 6 54,000 45,000
Cash at bank 957,968 791,373
1,011,968 836,373
CREDITORS
Amounts falling due within one year 7 200,157 175,097
NET CURRENT ASSETS 811,811 661,276
TOTAL ASSETS LESS CURRENT LIABILITIES 930,056 795,716

CREDITORS
Amounts falling due after more than one
year

8

25,000

35,000
NET ASSETS 905,056 760,716

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 905,054 760,714
SHAREHOLDERS' FUNDS 905,056 760,716

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)

Balance Sheet - continued
31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th January 2025 and were signed by:





Dr F Q Hewitt - Director


CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)

Notes to the Financial Statements
for the year ended 31st March 2024

1. STATUTORY INFORMATION

Cambria Dental Practice 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 2012, is being amortised evenly over its estimated useful life of five 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.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)

Notes to the Financial Statements - continued
for the year ended 31st March 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.

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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to / from related parties.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2023
and 31st March 2024 300,000
AMORTISATION
At 1st April 2023
and 31st March 2024 300,000
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st April 2023 47,166 105,327 1,200
Additions - - -
At 31st March 2024 47,166 105,327 1,200
DEPRECIATION
At 1st April 2023 - 43,394 694
Charge for year 4,716 6,194 126
At 31st March 2024 4,716 49,588 820
NET BOOK VALUE
At 31st March 2024 42,450 55,739 380
At 31st March 2023 47,166 61,933 506

CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2023 32,915 10,802 197,410
Additions - 1,399 1,399
At 31st March 2024 32,915 12,201 198,809
DEPRECIATION
At 1st April 2023 10,801 8,081 62,970
Charge for year 5,528 1,030 17,594
At 31st March 2024 16,329 9,111 80,564
NET BOOK VALUE
At 31st March 2024 16,586 3,090 118,245
At 31st March 2023 22,114 2,721 134,440

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 54,000 45,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 90,042 86,326
Taxation and social security 82,087 76,313
Other creditors 28,028 12,458
200,157 175,097

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 25,000 35,000

CAMBRIA DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 08208331)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2024 and 31st March 2023:

2024 2023
£    £   
Dr F Q Hewitt
Balance outstanding at start of year - 12,004
Amounts repaid - (12,004 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

Included in other creditors is the sum of £18,766 (2023 - £3,625) owed to the company's director.