2023-06-012024-05-312024-05-31false10206851WEST MIDLANDS DENTAL SPECIALISTS CENTRE 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WEST MIDLANDS DENTAL SPECIALISTS CENTRE LIMITED

Registered Number
10206851
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

WEST MIDLANDS DENTAL SPECIALISTS CENTRE LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Dr Karun Dewan

Registered Address

2 Edgewood Drive
Barnt Green
Birmingham
B45 8GD

Registered Number

10206851 (England and Wales)
WEST MIDLANDS DENTAL SPECIALISTS CENTRE LIMITED
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets373,52191,554
73,52191,554
Current assets
Debtors4345,151243,150
Cash at bank and on hand103,79759,210
448,948302,360
Creditors amounts falling due within one year5(79,706)(47,018)
Net current assets (liabilities)369,242255,342
Total assets less current liabilities442,763346,896
Creditors amounts falling due after one year6(25,457)(44,477)
Net assets417,306302,419
Capital and reserves
Called up share capital102102
Profit and loss account417,204302,317
Shareholders' funds417,306302,419
The financial statements were approved and authorised for issue by the Director on 23 January 2025, and are signed on its behalf by:
Dr Karun Dewan
Director
Registered Company No. 10206851
WEST MIDLANDS DENTAL SPECIALISTS CENTRE LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 June 233,165110,7116,634120,510
Additions--347347
At 31 May 243,165110,7116,981120,857
Depreciation and impairment
At 01 June 231,94122,1424,87328,956
Charge for year24517,71442118,380
At 31 May 242,18639,8565,29447,336
Net book value
At 31 May 2497970,8551,68773,521
At 31 May 231,22488,5691,76191,554
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables298,943243,150
Other debtors46,208-
Total345,151243,150
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables31812
Bank borrowings and overdrafts19,02019,020
Taxation and social security59,10317,713
Other creditors-9,080
Accrued liabilities and deferred income1,2651,193
Total79,70647,018
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts25,45744,477
Total25,45744,477
7.Related party transactions
During the year the company made available a loan to the directors of £46,208 (2023: -£9,080). Interest has been charged on this balance at the UK market rate. The loan is repayable on demand.