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Registration number: 11267837

Dentata Charta Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2024

 

Dentata Charta Ltd

Contents
__________________________________________________________________________

Company Information

1

Director's Report

2

Accountants' Report

3

Profit and Loss Account

4

Statement of Comprehensive Income

5

Balance Sheet

6

Notes to the Unaudited Financial Statements

7 to 10

 

Dentata Charta Ltd

Company Information
__________________________________________________________________________

Director

J Viljoen

Registered office

342 Regents Park Road
Finchley
London
N3 2LJ


 

Accountants

Brooks Green
Chartered AccountantsAbbey House
342 Regents Park Road
London
N3 2LJ

 

Dentata Charta Ltd

Director's Report for the Year Ended 31 March 2024
__________________________________________________________________________

The director presents his report and the financial statements for the year ended 31 March 2024.

Director of the company

The director who held office during the year was as follows:

J Viljoen

Principal activity

The principal activity of the company is that of Dentistry

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 17 January 2025 and signed on its behalf by:

.........................................
J Viljoen
Director

   
     
 

Chartered Accountants' Report to the Director on the Preparation of the Statutory Accounts of
Dentata Charta Ltd
__________________________________________________________________________

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dentata Charta Ltd for the year ended 31 March 2024 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Dentata Charta Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dentata Charta Ltd and state those matters that we have agreed to state to the Board of Directors of Dentata Charta Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dentata Charta Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dentata Charta Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dentata Charta Ltd. You consider that Dentata Charta Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dentata Charta Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.






Brooks Green Chartered Accountants
Abbey House
342 Regents Park Road
London
N3 2LJ

22 January 2025

 

Dentata Charta Ltd

Profit and Loss Account for the Year Ended 31 March 2024
__________________________________________________________________________

Note

2024
£

2023
£

Turnover

 

507,525

506,869

Cost of sales

 

(268,422)

(270,284)

Gross profit

 

239,103

236,585

Administrative expenses

 

(40,612)

(45,880)

Operating profit

 

198,491

190,705

Profit before tax

198,491

190,705

Taxation

 

(53,058)

(39,142)

Profit for the financial year

 

145,433

151,563

Retained earnings brought forward

 

490,768

379,205

Dividends paid

 

(40,000)

(40,000)

Retained earnings carried forward

 

596,201

490,768

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

Dentata Charta Ltd

Statement of Comprehensive Income for the Year Ended 31 March 2024
__________________________________________________________________________

2024
£

2023
£

Profit for the year

145,433

151,563

Total comprehensive income for the year

145,433

151,563

 

Dentata Charta Ltd

(Registration number: 11267837)
Balance Sheet as at 31 March 2024
__________________________________________________________________________

Note

2024
£

2023
£

           

Fixed assets

   

 

Tangible assets

3

 

63,512

 

79,390

Current assets

   

 

Debtors

4

290,000

 

-

 

Investments

5

172,271

 

172,271

 

Cash at bank and in hand

 

127,918

 

299,632

 

 

590,189

 

471,903

 

Creditors: Amounts falling due within one year

6

(57,498)

 

(60,523)

 

Net current assets

   

532,691

 

411,380

Net assets

   

596,203

 

490,770

Capital and reserves

   

 

Called up share capital

7

2

 

2

 

Retained earnings

596,201

 

490,768

 

Shareholders' funds

   

596,203

 

490,770

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 17 January 2025
 

.........................................
J Viljoen
Director

   
     
 

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024
__________________________________________________________________________

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture fittings and equipment

20% on reducing balance basis

 

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024
__________________________________________________________________________

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024
__________________________________________________________________________

3

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2023

130,352

130,352

At 31 March 2024

130,352

130,352

Depreciation

At 1 April 2023

50,962

50,962

Charge for the year

15,878

15,878

At 31 March 2024

66,840

66,840

Carrying amount

At 31 March 2024

63,512

63,512

At 31 March 2023

79,390

79,390

4

Debtors

Current

2024
£

2023
£

Other debtors

290,000

-

 

290,000

-

5

Current asset investments

2024
£

2023
£

Other investments

172,271

172,271

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

53,058

39,143

Accruals and deferred income

1,440

1,380

Other creditors

3,000

20,000

57,498

60,523

 

Dentata Charta Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2024
__________________________________________________________________________

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

2

2

2

2