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REGISTERED NUMBER: 05765427 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Dental Design Studio Limited

Dental Design Studio Limited (Registered number: 05765427)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Dental Design Studio Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: L Michel
Mrs S Michel





REGISTERED OFFICE: 5 Ramillies Road
Mill Hill
London
NW7 4LY





REGISTERED NUMBER: 05765427 (England and Wales)





ACCOUNTANTS: Preston Accountants Limited.
Chartered Certified Accountants
1 Carlton Parade
Preston Road
Wembley
Middlesex
HA9 8NE

Dental Design Studio Limited (Registered number: 05765427)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 9,000
Tangible assets 5 52,230 60,801
58,230 69,801

CURRENT ASSETS
Stocks 7,520 7,890
Debtors 6 457,420 447,873
Cash at bank 28,093 56,896
493,033 512,659
CREDITORS
Amounts falling due within one year 7 39,275 54,461
NET CURRENT ASSETS 453,758 458,198
TOTAL ASSETS LESS CURRENT
LIABILITIES

511,988

527,999

CREDITORS
Amounts falling due after more than one year 8 17,410 30,034
NET ASSETS 494,578 497,965

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 494,478 497,865
SHAREHOLDERS' FUNDS 494,578 497,965

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 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.

Dental Design Studio Limited (Registered number: 05765427)

Statement of Financial Position - 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by:





L R Michel - Director


Dental Design Studio Limited (Registered number: 05765427)

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

1. STATUTORY INFORMATION

Dental Design Studio 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, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty 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.
Land and buildings - 20% on reducing balance
Plant and machinery etc - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.


Dental Design Studio Limited (Registered number: 05765427)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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 statement of financial position 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 3 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 60,000
AMORTISATION
At 1 May 2023 51,000
Charge for year 3,000
At 30 April 2024 54,000
NET BOOK VALUE
At 30 April 2024 6,000
At 30 April 2023 9,000

Dental Design Studio Limited (Registered number: 05765427)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 6,363 160,859 167,222
Additions - 4,486 4,486
At 30 April 2024 6,363 165,345 171,708
DEPRECIATION
At 1 May 2023 3,757 102,664 106,421
Charge for year 521 12,536 13,057
At 30 April 2024 4,278 115,200 119,478
NET BOOK VALUE
At 30 April 2024 2,085 50,145 52,230
At 30 April 2023 2,606 58,195 60,801

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 20,655 42,508
Other debtors 436,765 405,365
457,420 447,873

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 6,952 6,952
Trade creditors 9,308 13,038
Taxation and social security 18,400 21,650
Other creditors 4,615 12,821
39,275 54,461

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 17,410 30,034

Dental Design Studio Limited (Registered number: 05765427)

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

9. RELATED PARTY DISCLOSURES

During the year ending 30th April 2022, Lenard Michel and Shona Michel controlled the company by virtue of their controlling interests, directly or indirectly of 100% of the issued ordinary share capital