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Company Registration No. 08538756 (England and Wales)
ABC DENTAL SURGERY LTD Unaudited accounts for the year ended 31 May 2024
ABC DENTAL SURGERY LTD Unaudited accounts Contents
Page
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ABC DENTAL SURGERY LTD Company Information for the year ended 31 May 2024
Director
Dr H A Alashlou
Company Number
08538756 (England and Wales)
Registered Office
169 LEWES ROAD BRIGHTON BN2 3LD
Accountants
Warren Sharpe & Kazmi 24 Rowland Place Northwood Middlesex HA6 1AD
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ABC DENTAL SURGERY LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,115 
8,684 
Current assets
Inventories
1,367 
1,367 
Debtors
797,098 
647,809 
Cash at bank and in hand
6,705 
26,680 
805,170 
675,856 
Creditors: amounts falling due within one year
(116,852)
(67,352)
Net current assets
688,318 
608,504 
Total assets less current liabilities
695,433 
617,188 
Creditors: amounts falling due after more than one year
- 
(62,085)
Provisions for liabilities
Deferred tax
(372)
(453)
Net assets
695,061 
554,650 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
694,961 
554,550 
Shareholders' funds
695,061 
554,650 
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 18 November 2024 and were signed on its behalf by
Dr H A Alashlou Director Company Registration No. 08538756
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ABC DENTAL SURGERY LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
ABC DENTAL SURGERY LTD is a private company, limited by shares, registered in England and Wales, registration number 08538756. The registered office is 169 LEWES ROAD, BRIGHTON, BN2 3LD.
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:
Plant & machinery
20% written down value
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
536,046 
At 31 May 2024
536,046 
Amortisation
At 1 June 2023
536,046 
At 31 May 2024
536,046 
Net book value
At 31 May 2024
- 
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ABC DENTAL SURGERY LTD Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
47,257 
Additions
210 
At 31 May 2024
47,467 
Depreciation
At 1 June 2023
38,573 
Charge for the year
1,779 
At 31 May 2024
40,352 
Net book value
At 31 May 2024
7,115 
At 31 May 2023
8,684 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,651 
23,801 
Accrued income and prepayments
863 
685 
Other debtors
770,584 
623,323 
797,098 
647,809 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
4,852 
3,772 
Taxes and social security
44,865 
15,483 
Other creditors
66,250 
46,788 
Loans from directors
885 
1,309 
116,852 
67,352 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
62,085 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Transactions with related parties
Other debtors include £770,584 (2023 : £623,323) due from Alexander Invest Ltd , a company in which H Alashlou is director and shareholder.
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ABC DENTAL SURGERY LTD Notes to the Accounts for the year ended 31 May 2024
11
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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