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REGISTERED NUMBER: 06359925 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

UPPER DENBY D C LIMITED

UPPER DENBY D C LIMITED (REGISTERED NUMBER: 06359925)






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


UPPER DENBY D C LIMITED

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs E B Law
M A Law





SECRETARY: M A Law





REGISTERED OFFICE: Gunthwaite House
1 Gunthwaite Lane
Upper Denby
Huddersfield
West Yorkshire
HD8 8UL





REGISTERED NUMBER: 06359925 (England and Wales)





ACCOUNTANTS: S Burgess & Co Ltd
11 Slayleigh Avenue
Sheffield
South Yorkshire
S10 3RA

UPPER DENBY D C LIMITED (REGISTERED NUMBER: 06359925)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,903 17,955

CURRENT ASSETS
Stocks 360 340
Debtors 5 2,999 -
Cash at bank 59,476 131,039
62,835 131,379
CREDITORS
Amounts falling due within one year 6 16,954 33,609
NET CURRENT ASSETS 45,881 97,770
TOTAL ASSETS LESS CURRENT
LIABILITIES

85,784

115,725

PROVISIONS FOR LIABILITIES 7 7,581 4,758
NET ASSETS 78,203 110,967

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 78,103 110,867
SHAREHOLDERS' FUNDS 78,203 110,967

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.

UPPER DENBY D C LIMITED (REGISTERED NUMBER: 06359925)

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 31 December 2024 and were signed on its behalf by:




Mrs E B Law - Director



M A Law - Director


UPPER DENBY D C LIMITED (REGISTERED NUMBER: 06359925)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Upper Denby D C 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.

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

Turnover
Turnover represents fee income receivable from the delivery of dental treatment to patients. Turnover is recognised upon completion of treatment procedures for each patient.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks held at the year end, which comprise dental supplies, are valued at acquisition cost. The cost is calculated using the first in, first out formula.

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.


UPPER DENBY D C LIMITED (REGISTERED NUMBER: 06359925)

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.

Debtors and creditors due within one year
Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Impairment
At each balance sheet date, assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, where the impairment loss is recognised as a revaluation reduction.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

UPPER DENBY D C LIMITED (REGISTERED NUMBER: 06359925)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant & and
equipment fittings Totals
£    £    £   
COST
At 1 June 2023 108,190 38,676 146,866
Additions 24,725 7,198 31,923
At 31 May 2024 132,915 45,874 178,789
DEPRECIATION
At 1 June 2023 97,200 31,711 128,911
Charge for year 7,143 2,832 9,975
At 31 May 2024 104,343 34,543 138,886
NET BOOK VALUE
At 31 May 2024 28,572 11,331 39,903
At 31 May 2023 10,990 6,965 17,955

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 2,999 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 9,140 5,854
Corporation tax 5,153 22,317
Social security and other taxes 621 3,398
Accrued expenses 2,040 2,040
16,954 33,609

7. PROVISIONS FOR LIABILITIES
31.5.24 31.5.23
£    £   
Deferred tax 7,581 4,758

UPPER DENBY D C LIMITED (REGISTERED NUMBER: 06359925)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 June 2023 4,758
Accelerated capital allowances 2,823
Balance at 31 May 2024 7,581

8. RELATED PARTY DISCLOSURES

The company's premises are owned jointly by the director, Mrs E B Law, and her husband, Mr M Law. The property is let to the company and in the year rent of £6,000 (previous year £6,000) was charged by Mr and Mrs Law.