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Company Registration No. 07275206 (England and Wales)
McTooth Limited Unaudited accounts for the year ended 23 April 2024
McTooth Limited Statement of financial position as at 23 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
132,538 
155,393 
Tangible assets
45,463 
52,448 
178,001 
207,841 
Current assets
Inventories
8,972 
8,972 
Cash at bank and in hand
2,947 
2,316 
11,919 
11,288 
Creditors: amounts falling due within one year
(20,716)
(16,220)
Net current liabilities
(8,797)
(4,932)
Total assets less current liabilities
169,204 
202,909 
Provisions for liabilities
Deferred tax
(7,138)
(7,138)
Net assets
162,066 
195,771 
Capital and reserves
Called up share capital
103 
103 
Profit and loss account
161,963 
195,668 
Shareholders' funds
162,066 
195,771 
For the year ending 23 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by
Dr Mohammed Rafiq Director Company Registration No. 07275206
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McTooth Limited Notes to the Accounts for the year ended 23 April 2024
1
Statutory information
McTooth Limited is a private company, limited by shares, registered in England and Wales, registration number 07275206. The registered office is 61 Mere Lane, Sandiway, Cheshire, CW8 2NR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 24 April 2023
430,000 
At 23 April 2024
430,000 
Amortisation
At 24 April 2023
274,607 
Charge for the year
22,855 
At 23 April 2024
297,462 
Net book value
At 23 April 2024
132,538 
At 23 April 2023
155,393 
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McTooth Limited Notes to the Accounts for the year ended 23 April 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 24 April 2023
156,690 
Additions
5,829 
At 23 April 2024
162,519 
Depreciation
At 24 April 2023
104,242 
Charge for the year
12,814 
At 23 April 2024
117,056 
Net book value
At 23 April 2024
45,463 
At 23 April 2023
52,448 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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