Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falsedental practice activities77falsetrue 06798552 2023-05-01 2024-04-30 06798552 2022-05-01 2023-04-30 06798552 2024-04-30 06798552 2023-04-30 06798552 c:Director1 2023-05-01 2024-04-30 06798552 d:FurnitureFittings 2023-05-01 2024-04-30 06798552 d:FurnitureFittings 2024-04-30 06798552 d:FurnitureFittings 2023-04-30 06798552 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06798552 d:OfficeEquipment 2023-05-01 2024-04-30 06798552 d:OfficeEquipment 2024-04-30 06798552 d:OfficeEquipment 2023-04-30 06798552 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06798552 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 06798552 d:Goodwill 2024-04-30 06798552 d:Goodwill 2023-04-30 06798552 d:CurrentFinancialInstruments 2024-04-30 06798552 d:CurrentFinancialInstruments 2023-04-30 06798552 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 06798552 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 06798552 d:ShareCapital 2024-04-30 06798552 d:ShareCapital 2023-04-30 06798552 d:RetainedEarningsAccumulatedLosses 2024-04-30 06798552 d:RetainedEarningsAccumulatedLosses 2023-04-30 06798552 c:FRS102 2023-05-01 2024-04-30 06798552 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 06798552 c:FullAccounts 2023-05-01 2024-04-30 06798552 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 06798552 2 2023-05-01 2024-04-30 06798552 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 06798552













The Wealden Dental Practice Ltd

Financial statements
Information for filing with the registrar

30 April 2024




 
The Wealden Dental Practice Ltd


Balance sheet
At 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
11,092
5,044

  
11,092
5,044

Current assets
  

Stocks
  
9,660
11,854

Debtors
 6 
449,332
240,906

Cash at bank and in hand
  
53,971
335,034

  
512,963
587,794

Creditors: amounts falling due within one year
 7 
(85,909)
(73,933)

Net current assets
  
 
 
427,054
 
 
513,861

Total assets less current liabilities
  
438,146
518,905

Provisions for liabilities
  

Deferred tax
  
(2,396)
(811)

Net assets
  
435,750
518,094


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
435,748
518,092

Shareholders' funds
  
435,750
518,094


1

 
The Wealden Dental Practice Ltd

    
Balance sheet (continued)
At 30 April 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 January 2025.




M D Dance
Director

Company registered number: 06798552
The notes on pages 3 to 6 form part of these financial statements. 

2

 
The Wealden Dental Practice Ltd
 
 

Notes to the financial statements
Year ended 30 April 2024

1.


General information

The company is a private company limited by shares, incorporated and registered in England and Wales. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents income receivable from dental practice activities during the period.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
reducing balance
Dental equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

3

 
The Wealden Dental Practice Ltd
 
 

Notes to the financial statements
Year ended 30 April 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023: 7).





4.


Intangible assets



Goodwill

£



Cost


At 1 May 2023
285,000



At 30 April 2024

285,000



Amortisation


At 1 May 2023
285,000



At 30 April 2024

285,000



Net book value



At 30 April 2024
-



4

 
The Wealden Dental Practice Ltd
 
 

Notes to the financial statements
Year ended 30 April 2024

5.


Tangible fixed assets





Fixtures and fittings
Dental equipment
Total

£
£
£



Cost


At 1 May 2023
7,231
68,373
75,604


Additions
-
8,766
8,766



At 30 April 2024

7,231
77,139
84,370



Depreciation


At 1 May 2023
5,339
65,221
70,560


Charge for the year
284
2,434
2,718



At 30 April 2024

5,623
67,655
73,278



Net book value



At 30 April 2024
1,608
9,484
11,092



At 30 April 2023
1,892
3,152
5,044


6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
442,847
234,977

Other debtors
5,438
3,912

Prepayments and accrued income
1,047
2,017

449,332
240,906


5

 
The Wealden Dental Practice Ltd
 
 

Notes to the financial statements
Year ended 30 April 2024

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
10,915
10,466

Corporation tax
56,519
45,811

Other taxation and social security
2,388
1,934

Other creditors
11,458
11,313

Accruals and deferred income
4,629
4,409

85,909
73,933


 
6