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Skircoat Green Dental Practice Ltd

Registered Number
09357691
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Skircoat Green Dental Practice Ltd
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

Dr Neill Wood

Registered Address

341 Skircoat Green Road
Halifax
HX3 0LX

Registered Number

09357691 (England and Wales)
Skircoat Green Dental Practice Ltd
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3187,200187,200
Tangible assets4148,485174,022
335,685361,222
Current assets
Stocks58,0003,900
Debtors-9,440
Cash at bank and on hand22,72231,433
30,72244,773
Creditors amounts falling due within one year6(105,630)(135,803)
Net current assets (liabilities)(74,908)(91,030)
Total assets less current liabilities260,777270,192
Creditors amounts falling due after one year7(179,891)(218,420)
Provisions for liabilities8(15,183)(33,064)
Net assets65,70318,708
Capital and reserves
Called up share capital2020
Profit and loss account65,68318,688
Shareholders' funds65,70318,708
The financial statements were approved and authorised for issue by the Director on 15 November 2024, and are signed on its behalf by:
Dr Neill Wood
Director
Registered Company No. 09357691
Skircoat Green Dental Practice Ltd
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery20-
Fixtures and fittings20-
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year1510
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 23312,000312,000
At 30 June 24312,000312,000
Amortisation and impairment
At 01 July 23124,800124,800
At 30 June 24124,800124,800
Net book value
At 30 June 24187,200187,200
At 30 June 23187,200187,200
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 23106,331152,15511,15835,848305,492
Additions-1,269-5,4356,704
At 30 June 24106,331153,42411,15841,283312,196
Depreciation and impairment
At 01 July 2327,12584,4394,68615,220131,470
Charge for year10,63313,7971,2946,51732,241
At 30 June 2437,75898,2365,98021,737163,711
Net book value
At 30 June 2468,57355,1885,17819,546148,485
At 30 June 2379,20667,7166,47220,628174,022
5.Stocks

2024

2023

££
Raw materials and consumables8,0003,900
Total8,0003,900
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,48637,644
Bank borrowings and overdrafts40,77252,151
Taxation and social security27,72024,187
Finance lease and HP contracts9,94513,704
Other creditors707140
Accrued liabilities and deferred income-7,977
Total105,630135,803
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts179,891209,284
Other creditors-9,136
Total179,891218,420
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)15,18333,064
Total15,18333,064
9.Related party transactions
During the year the Directors loaned the company £707 (2023: £140). This loan is repayable upon demand. Interest was charged on a monthly basis on the loan balance at the UK market rate.