Registered number
10384827
The Dental Hygiene Suite Ltd
Filleted Accounts
30 September 2024
The Dental Hygiene Suite Ltd
Registered number: 10384827
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 47,362 52,966
Current assets
Debtors 4 1,510 65,820
Cash at bank and in hand 138,097 61,713
139,607 127,533
Creditors: amounts falling due within one year 5 (48,262) (42,787)
Net current assets 91,345 84,746
Total assets less current liabilities 138,707 137,712
Creditors: amounts falling due after more than one year 6 (45,254) (59,194)
Provisions for liabilities (8,522) (10,063)
Net assets 84,931 68,455
Capital and reserves
Called up share capital 102 100
Profit and loss account 84,829 68,355
Shareholders' funds 84,931 68,455
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Leon Clement Leondiades
Director
Approved by the board on 27 January 2025
The Dental Hygiene Suite Ltd
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings 10% reducing balance
Plant and machinery 20% reducing balance
Fixtures, fittings, and equipment 25% reducing balance
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 10 10
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 October 2023 27,286 75,984 103,270
Additions - 5,842 5,842
At 30 September 2024 27,286 81,826 109,112
Depreciation
At 1 October 2023 8,785 41,519 50,304
Charge for the year 1,850 9,596 11,446
At 30 September 2024 10,635 51,115 61,750
Net book value
At 30 September 2024 16,651 30,711 47,362
At 30 September 2023 18,501 34,465 52,966
4 Debtors 2024 2023
£ £
Other debtors 1,510 65,820
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 11,040 7,638
Trade creditors 1,943 -
Taxation and social security costs 19,238 21,078
Other creditors 16,041 14,071
48,262 42,787
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 45,254 59,194
7 Related party transactions
At the period end the company was owed £279 (2023:£3,634) by Miss Catherine Louise Owers, and £248 (2023: £62,186) by Leon Clement Leondiades, directors. The loan is interest free and repayable in less than one year.
8 Controlling party
The company is ultimately controlled by Mr Leon Clement Leondiades and Miss Catherine Louise Owers, directors, who together own 100% of the issued share capital.
9 Other information
The Dental Hygiene Suite Ltd is a private company limited by shares and incorporated in England. Its registered office is:
14 Frances Street
Truro
Cornwall
TR1 3DN
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