2023-04-012024-03-312024-03-31false12431331PAMPISFORD DENTAL PRACTICE 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PAMPISFORD DENTAL PRACTICE LTD

Registered Number
12431331
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

PAMPISFORD DENTAL PRACTICE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

PATEL, Bhavin Ramakant

Registered Address

428 Mutton Lane
Potters Bar
EN6 3AT

Registered Number

12431331 (England and Wales)
PAMPISFORD DENTAL PRACTICE LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3555,166555,166
Tangible assets4108,47170,551
663,637625,717
Current assets
Stocks5,0005,000
Debtors52,2061,305
Cash at bank and on hand191,533139,940
198,739146,245
Creditors amounts falling due within one year6(72,512)(91,924)
Net current assets (liabilities)126,22754,321
Total assets less current liabilities789,864680,038
Creditors amounts falling due after one year7(599,849)(595,908)
Provisions for liabilities(23,979)(13,405)
Net assets166,03670,725
Capital and reserves
Called up share capital100100
Profit and loss account165,93670,625
Shareholders' funds166,03670,725
The financial statements were approved and authorised for issue by the Director on 20 January 2025, and are signed on its behalf by:
PATEL, Bhavin Ramakant
Director
Registered Company No. 12431331
PAMPISFORD DENTAL PRACTICE LTD
Notes to the Financial Statements
for the year ended 31 March 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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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 treatments uncompleted at the year end date is recognised by reference to the stage of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax 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 amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where reliable estimate of the useful life of the goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Total

£
Cost or valuation
At 01 April 23555,166
At 31 March 24555,166
Net book value
At 31 March 24555,166
At 31 March 23555,166
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2393,707
Additions69,341
At 31 March 24163,048
Depreciation and impairment
At 01 April 2323,156
Charge for year31,421
At 31 March 2454,577
Net book value
At 31 March 24108,471
At 31 March 2370,551
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,1561,254
Prepayments and accrued income5051
Total2,2061,305
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables39,22625,182
Taxation and social security32,48515,543
Other creditors29550,985
Accrued liabilities and deferred income506214
Total72,51291,924
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts599,849595,908
Total599,849595,908
8.Related party transactions
During the period the company was in receipt of loans from the directors. The loan is interest free and repayable on demand. At the year end date, the balance owing to the directors totalled £295, (2023:£50,985)