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REGISTERED NUMBER: 07099890 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

HALE DENTAL CLINIC LTD

HALE DENTAL CLINIC LTD (REGISTERED NUMBER: 07099890)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HALE DENTAL CLINIC LTD

COMPANY INFORMATION
for the Year Ended 31 January 2024







DIRECTORS: Dr R R Brookshaw
Ms G J Brookshaw





REGISTERED OFFICE: 100 Barbirolli square,
Manchester
United kingdom
M2 3BD





REGISTERED NUMBER: 07099890 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

HALE DENTAL CLINIC LTD (REGISTERED NUMBER: 07099890)

STATEMENT OF FINANCIAL POSITION
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 237,109 301,538

CURRENT ASSETS
Stocks 30,000 -
Debtors 5 94,082 22,921
Cash at bank and in hand 89,147 217,170
213,229 240,091
CREDITORS
Amounts falling due within one year 6 281,745 210,203
NET CURRENT (LIABILITIES)/ASSETS (68,516 ) 29,888
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,593

331,426

CREDITORS
Amounts falling due after more than one
year

7

(61,180

)

(129,607

)

PROVISIONS FOR LIABILITIES (57,737 ) (73,507 )
NET ASSETS 49,676 128,312

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 49,576 128,212
SHAREHOLDERS' FUNDS 49,676 128,312

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HALE DENTAL CLINIC LTD (REGISTERED NUMBER: 07099890)

STATEMENT OF FINANCIAL POSITION - continued
31 January 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by:





Dr R R Brookshaw - Director


HALE DENTAL CLINIC LTD (REGISTERED NUMBER: 07099890)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2024


1. STATUTORY INFORMATION

Hale Dental Clinic Ltd is a private company, limited by shares, registered in England and Wales, registration number 07099890. The address of the registered office is 100 barbirolli square, Manchester, United kingdom, M2 3BD. The address of the principal place of business is 163 Ashley Road, Hale, Altrincham, WA15 9SD.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists of Dental practice activities which are recognised at the point of which the goods or services are provided.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets are charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Improvements to property20% on cost
Fixture and furniture20% on cost
Computer equipment33% on cost
Motor vehicles20% on cost
Short leasehold10% on cost

At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items of tangible fixed assets have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.


HALE DENTAL CLINIC LTD (REGISTERED NUMBER: 07099890)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company makes contributions to a pension scheme on behalf of the director and employees. Contributions payable to the scheme are charged to profit or loss in the period to which they relate.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Short to and
leasehold property fittings
£    £    £   
COST
At 1 February 2023 102,902 16,427 338,802
Additions - - 8,765
At 31 January 2024 102,902 16,427 347,567
DEPRECIATION
At 1 February 2023 20,465 1,944 166,876
Charge for year 10,290 3,285 49,151
At 31 January 2024 30,755 5,229 216,027
NET BOOK VALUE
At 31 January 2024 72,147 11,198 131,540
At 31 January 2023 82,437 14,483 171,926

HALE DENTAL CLINIC LTD (REGISTERED NUMBER: 07099890)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2023 52,800 28,365 539,296
Additions - 2,878 11,643
At 31 January 2024 52,800 31,243 550,939
DEPRECIATION
At 1 February 2023 22,880 25,593 237,758
Charge for year 10,560 2,786 76,072
At 31 January 2024 33,440 28,379 313,830
NET BOOK VALUE
At 31 January 2024 19,360 2,864 237,109
At 31 January 2023 29,920 2,772 301,538

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 950 -
Other debtors 93,132 22,921
94,082 22,921

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 41,862 42,060
Trade creditors 144,189 50,565
Taxation and social security 21,758 52,279
Other creditors 63,936 55,299
281,745 210,203

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 13,333 23,333
Hire purchase contracts 33,016 74,877
Other creditors 14,831 31,397
61,180 129,607

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 100 100

HALE DENTAL CLINIC LTD (REGISTERED NUMBER: 07099890)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2024


9. RELATED PARTY DISCLOSURES

At the year end, the Company owed to director £47,745 (2023 - £1,877 owed from).