Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01General medical practice22true 12558813 2023-05-01 2024-04-30 12558813 2022-05-01 2023-04-30 12558813 2024-04-30 12558813 2023-04-30 12558813 c:Director1 2023-05-01 2024-04-30 12558813 c:RegisteredOffice 2023-05-01 2024-04-30 12558813 d:CurrentFinancialInstruments 2024-04-30 12558813 d:CurrentFinancialInstruments 2023-04-30 12558813 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 12558813 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12558813 d:ShareCapital 2024-04-30 12558813 d:ShareCapital 2023-04-30 12558813 d:RetainedEarningsAccumulatedLosses 2024-04-30 12558813 d:RetainedEarningsAccumulatedLosses 2023-04-30 12558813 c:FRS102 2023-05-01 2024-04-30 12558813 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12558813 c:FullAccounts 2023-05-01 2024-04-30 12558813 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12558813 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Registered number: 12558813














DENSANTE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024

 
DENSANTE LIMITED
 
 
COMPANY INFORMATION


Director
S Shah 




Registered number
12558813



Registered office
5 Elstree Gate
Elstree Way

Borehamwood

Hertfordshire

United Kingdom

WD6 1JD




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
DENSANTE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 5


 
DENSANTE LIMITED
REGISTERED NUMBER:12558813

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
40,451
6,314

Cash at bank and in hand
  
635
992

  
41,086
7,306

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(35,159)
(7,273)

Net current assets
  
 
 
5,927
 
 
33

Net assets
  
5,927
33


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
5,926
32

  
5,927
33

Page 1

 
DENSANTE LIMITED
REGISTERED NUMBER:12558813
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS 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 her 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 by: 




S Shah
Director

Date: 17 December 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
DENSANTE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Densante Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.
The principal activity of the company continued to be that of dental practice activities.
The company's functional and presentational currency is £ Sterling.

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

Turnover

Turnover represents net invoiced sales of services excluding value added tax. Income is recognised at the point the services are provided.

 
2.3

Pensions

Defined contribution pension plan

The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

 
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.

Page 3

 
DENSANTE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

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.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Trade debtors
4,400
-

Other debtors
36,051
6,314

40,451
6,314


Page 4

 
DENSANTE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,507
-

Corporation tax
29,833
4,929

Other creditors
73
-

Accruals and deferred income
2,746
2,344

35,159
7,273



6.


Related party transactions

Included within other creditors is £73 owed to the director. This amount is interest free and repayable on demand. 

 
Page 5