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REGISTERED NUMBER: 06506430 (England and Wales)















Financial Statements for the Year Ended 30 April 2024

for

Dalton Dental Care Limited

Dalton Dental Care Limited (Registered number: 06506430)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dalton Dental Care Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A J Ramsden
Mrs E C L Ramsden





REGISTERED OFFICE: Farnley Wood Farmhouse
Woodsome Road
Farnley Tyas
Huddersfield
West Yorkshire
HD4 6SJ





REGISTERED NUMBER: 06506430 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Dalton Dental Care Limited (Registered number: 06506430)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 58,880 73,601
Tangible assets 5 37,858 21,670
96,738 95,271

CURRENT ASSETS
Stocks 6,000 6,000
Debtors 6 44,924 43,746
Cash at bank and in hand 90,532 140,978
141,456 190,724
CREDITORS
Amounts falling due within one year 7 128,059 158,587
NET CURRENT ASSETS 13,397 32,137
TOTAL ASSETS LESS CURRENT
LIABILITIES

110,135

127,408

PROVISIONS FOR LIABILITIES 9,022 4,878
NET ASSETS 101,113 122,530

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 101,013 122,430
SHAREHOLDERS' FUNDS 101,113 122,530

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.

Dalton Dental Care Limited (Registered number: 06506430)

Balance Sheet - 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by:





A J Ramsden - Director


Dalton Dental Care Limited (Registered number: 06506430)

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

1. STATUTORY INFORMATION

Dalton Dental Care 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 represents fees received from the provision of dental service.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, 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.
Dental equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost.

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.


Dalton Dental Care Limited (Registered number: 06506430)

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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 294,411
AMORTISATION
At 1 May 2023 220,810
Amortisation for year 14,721
At 30 April 2024 235,531
NET BOOK VALUE
At 30 April 2024 58,880
At 30 April 2023 73,601

Dalton Dental Care Limited (Registered number: 06506430)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Dental and Computer
equipment fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023 128,307 6,561 36,598 171,466
Additions 16,329 12,482 - 28,811
At 30 April 2024 144,636 19,043 36,598 200,277
DEPRECIATION
At 1 May 2023 114,158 5,845 29,793 149,796
Charge for year 7,619 3,301 1,703 12,623
At 30 April 2024 121,777 9,146 31,496 162,419
NET BOOK VALUE
At 30 April 2024 22,859 9,897 5,102 37,858
At 30 April 2023 14,149 716 6,805 21,670

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 29,238 38,609
Other debtors 15,686 5,137
44,924 43,746

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 25,989 26,812
Taxation and social security 49,226 34,174
Other creditors 52,844 97,601
128,059 158,587

8. SECURED DEBTS

The charge was satisfied on Companies House after the balance sheet date.