BARNTON DENTAL SPA LIMITED

Company Registration Number:
SC564511 (Scotland)

Unaudited abridged accounts for the year ended 30 April 2024

Period of accounts

Start date: 01 May 2023

End date: 30 April 2024

BARNTON DENTAL SPA LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2024

Balance sheet
Notes

BARNTON DENTAL SPA LIMITED

Balance sheet

As at 30 April 2024


Notes

2024

2023


£

£
Fixed assets
Intangible assets: 3 55,000 55,000
Tangible assets: 4 540,692 591,328
Investments: 5 427,135 426,885
Total fixed assets: 1,022,827 1,073,213
Current assets
Stocks: 3,000 3,000
Debtors:   120,536 161,621
Cash at bank and in hand: 518,514 504,390
Total current assets: 642,050 669,011
Creditors: amounts falling due within one year: 6 (519,891) (680,995)
Net current assets (liabilities): 122,159 (11,984)
Total assets less current liabilities: 1,144,986 1,061,229
Creditors: amounts falling due after more than one year: 7 (100,361) (132,212)
Provision for liabilities: (41,417) (41,033)
Total net assets (liabilities): 1,003,208 887,984
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: 1,002,208 886,984
Shareholders funds: 1,003,208 887,984

The notes form part of these financial statements

BARNTON DENTAL SPA LIMITED

Balance sheet statements

For the year ending 30 April 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 January 2025
and signed on behalf of the board by:

Name: Dr Pritpal Singh Khaira
Status: Director

The notes form part of these financial statements

BARNTON DENTAL SPA LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BARNTON DENTAL SPA LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

2. Employees

2024 2023
Average number of employees during the period 5 6

BARNTON DENTAL SPA LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

3. Intangible Assets

Total
Cost £
At 01 May 2023 55,000
At 30 April 2024 55,000
Net book value
At 30 April 2024 55,000
At 30 April 2023 55,000

BARNTON DENTAL SPA LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

4. Tangible Assets

Total
Cost £
At 01 May 2023 775,287
Additions 10,524
At 30 April 2024 785,811
Depreciation
At 01 May 2023 183,959
Charge for year 61,160
At 30 April 2024 245,119
Net book value
At 30 April 2024 540,692
At 30 April 2023 591,328

BARNTON DENTAL SPA LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

5. Fixed investments

This consist almost entirely of loans to group undertakings and participating interests. The company holds 100% of the issued shares in Barnton Berhad Holdings, a company incorporated in Malaysia. A loan of £427,118 has been advanced to Barnton Berhad Holdings. This loan is interest free and is repayable on demand.

BARNTON DENTAL SPA LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

6. Creditors: amounts falling due within one year note

Bank loans 2024 - £25,100 2023 - £25,101 Trade creditors 7,896 9,428 Taxation and soc sec 93,966 30,823 Other creditors 392,929 615,643 Total 519,891 680,995

BARNTON DENTAL SPA LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2024

7. Creditors: amounts falling due after more than one year note

Bank oans 2024 - £94,964 2023 - £118,620 Other creditors 5,397 12,592 Total 100,361 132,212