Caseware UK (AP4) 2023.0.135 2023.0.135 falsefalse22023-05-01dentistry services2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13331187 2023-05-01 2024-04-30 13331187 2022-05-01 2023-04-30 13331187 2024-04-30 13331187 2023-04-30 13331187 c:Director1 2023-05-01 2024-04-30 13331187 d:Buildings 2023-05-01 2024-04-30 13331187 d:Buildings 2024-04-30 13331187 d:Buildings 2023-04-30 13331187 d:Buildings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 13331187 d:PlantMachinery 2023-05-01 2024-04-30 13331187 d:PlantMachinery 2024-04-30 13331187 d:PlantMachinery 2023-04-30 13331187 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 13331187 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 13331187 d:CurrentFinancialInstruments 2024-04-30 13331187 d:CurrentFinancialInstruments 2023-04-30 13331187 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13331187 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 13331187 d:ShareCapital 2024-04-30 13331187 d:ShareCapital 2023-04-30 13331187 d:RetainedEarningsAccumulatedLosses 2024-04-30 13331187 d:RetainedEarningsAccumulatedLosses 2023-04-30 13331187 c:FRS102 2023-05-01 2024-04-30 13331187 c:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 13331187 c:FullAccounts 2023-05-01 2024-04-30 13331187 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 13331187 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 13331187













Ideal Dental Limited

Financial statements
Information for filing with the registrar

30 April 2024




 
Ideal Dental Limited
 
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Ideal Dental Limited for the year ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ideal Dental Limited for the year ended 30 April 2024 which comprise  the balance sheet and the related notes 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 https://www.icaew.com /regulation.

This report is made solely to the director of Ideal Dental Limited in accordance with the terms of our engagement letter dated 07 June 2023Our work has been undertaken solely to prepare for your approval the financial statements of Ideal Dental Limited and state those matters that we have agreed to state to the director of Ideal Dental Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ideal Dental Limited and its director for our work or for this report. 

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

We have not been instructed to carry out an audit or review of the financial statements of Ideal Dental Limited. 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 financial statements.

  



UNW LLP
Chartered Accountants
Citygate
St James' Boulevard
Newcastle upon Tyne
NE1 4JE
24 January 2025
1

 
Ideal Dental Limited


Balance sheet
At 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
49,752
50,874

  
49,752
50,874

Current assets
  

Debtors
 5 
184,850
147,225

Cash at bank and in hand
  
9,538
8,985

  
194,388
156,210

Creditors: amounts falling due within one year
 6 
(62,809)
(69,853)

Net current assets
  
 
 
131,579
 
 
86,357

Total assets less current liabilities
  
181,331
137,231

Provisions for liabilities
  

Deferred tax
  
(434)
(157)

Net assets
  
180,897
137,074


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
180,797
136,974

Shareholders' funds
  
180,897
137,074


2

 
Ideal Dental Limited

    
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 24 January 2025.




A Ahmed
Director

The notes on pages 4 to 6 form part of these financial statements.

Company registered number: 13331187

3

 
Ideal Dental Limited
 
 

Notes to the financial statements
Year ended 30 April 2024

1.


General information

Ideal Dental Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is 2nd Floor 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss accounts represents dental fee income receivable during the period.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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, .

Depreciation is provided on the following basis:

Laboratory
-
2%
straight line
Plant and machinery
-
10%
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.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

4

 
Ideal Dental Limited
 

 
Notes to the financial statements
Year ended 30 April 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2024
2023
£
£

Wages and salaries
21,416
21,728

21,416
21,728


The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Laboratory
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 May 2023
50,247
1,418
51,665



At 30 April 2024

50,247
1,418
51,665



Depreciation


At 1 May 2023
540
251
791


Charge for the year
1,005
117
1,122



At 30 April 2024

1,545
368
1,913



Net book value



At 30 April 2024
48,702
1,050
49,752



At 30 April 2023
49,707
1,167
50,874

5

 
Ideal Dental Limited
 
 

Notes to the financial statements
Year ended 30 April 2024

5.


Debtors

2024
2023
£
£


Trade debtors
16,527
14,149

Other debtors
167,861
133,076

Prepayments and accrued income
462
-

184,850
147,225



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
356
428

Corporation tax
56,943
63,870

Other taxation and social security
-
461

Other creditors
2,630
2,694

Accruals and deferred income
2,880
2,400

62,809
69,853



7.


Transactions with directors

During the year A Ahmed operated a director's loan account to record the amounts due to and from the company. The amounts advanced form the company to the director were £164,258. The amounts repaid from the director to the company were £136,381. At the end of the year the amount due to the company was £132,065 (2023: £104,188 due to the company).

 
6