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Company Registration No. 07230409 (England and Wales)
GENTLE DENTAL PRACTICES LIMITED Unaudited accounts for the year ended 30 April 2024
GENTLE DENTAL PRACTICES LIMITED Unaudited accounts Contents
Page
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GENTLE DENTAL PRACTICES LIMITED Company Information for the year ended 30 April 2024
Directors
Dr A A Ojetunde Mrs A Ojetunde
Company Number
07230409 (England and Wales)
Registered Office
RED LODGE DENTAL SURGERY 18 BOUNDARY ROA RED LODGE BURY ST. EDMUNDS SUFFOLK IP28 8JQ
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GENTLE DENTAL PRACTICES LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
149,234 
153,321 
Current assets
Inventories
13,970 
13,970 
Debtors
116,982 
17,658 
Cash at bank and in hand
7,091 
16,656 
138,043 
48,284 
Creditors: amounts falling due within one year
(326,364)
(288,298)
Net current liabilities
(188,321)
(240,014)
Total assets less current liabilities
(39,087)
(86,693)
Creditors: amounts falling due after more than one year
(20,833)
(30,833)
Provisions for liabilities
Deferred tax
(691)
(691)
Net liabilities
(60,611)
(118,217)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(60,711)
(118,317)
Shareholders' funds
(60,611)
(118,217)
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2024 and were signed on its behalf by
Dr A A Ojetunde Director Company Registration No. 07230409
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GENTLE DENTAL PRACTICES LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
GENTLE DENTAL PRACTICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07230409. The registered office is RED LODGE DENTAL SURGERY 18 BOUNDARY ROA, RED LODGE, BURY ST. EDMUNDS, SUFFOLK, IP28 8JQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
75,000 
At 30 April 2024
75,000 
Amortisation
At 1 May 2023
75,000 
At 30 April 2024
75,000 
Net book value
At 30 April 2024
- 
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GENTLE DENTAL PRACTICES LIMITED Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
212,287 
376,136 
588,423 
Additions
- 
35,732 
35,732 
At 30 April 2024
212,287 
411,868 
624,155 
Depreciation
At 1 May 2023
172,119 
262,983 
435,102 
Charge for the year
10,042 
29,777 
39,819 
At 30 April 2024
182,161 
292,760 
474,921 
Net book value
At 30 April 2024
30,126 
119,108 
149,234 
At 30 April 2023
40,168 
113,153 
153,321 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
46,981 
16,892 
Accrued income and prepayments
3,501 
766 
50,482 
17,658 
Amounts falling due after more than one year
Other debtors
66,500 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
70,252 
43,363 
Taxes and social security
(278)
(11,225)
Other creditors
33,760 
53,860 
Loans from directors
222,630 
202,300 
326,364 
288,298 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
20,833 
30,833 
9
Transactions with related parties
Other creditors include £33,760 (2023 :£52,760) due to HB Dental Practices Ltd a company in which Mr A O Ojetunde is a director and Shareholder. Other debtors include £66,500 (2023 :-£1100) due from Arkh-view Surgeries Ltd a company in which Mr A O Ojetunde is a director and Shareholder.
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GENTLE DENTAL PRACTICES LIMITED Notes to the Accounts for the year ended 30 April 2024
10
Average number of employees
During the year the average number of employees was 13 (2023: 11).
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