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REGISTERED NUMBER: 07860896 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Hartley Dental Practice Limited

Hartley Dental Practice Limited (Registered number: 07860896)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hartley Dental Practice Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Dr S A Poyner
E Jones





REGISTERED OFFICE: 11 Fossa Court
Okehampton
United Kingdom
Devon
EX20 1GQ





REGISTERED NUMBER: 07860896 (England and Wales)





ACCOUNTANTS: Edward Squire
19 Exeter Road
Okehampton
Devon
EX20 1NN

Hartley Dental Practice Limited (Registered number: 07860896)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 140,000 160,000
Tangible assets 5 31,267 41,689
171,267 201,689

CURRENT ASSETS
Stocks 12,500 10,200
Debtors 6 205 3,091
Cash at bank 44,767 13,701
57,472 26,992
CREDITORS
Amounts falling due within one year 7 89,330 76,127
NET CURRENT LIABILITIES (31,858 ) (49,135 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

139,409

152,554

CREDITORS
Amounts falling due after more than
one year

8

(129,736

)

(109,103

)

PROVISIONS FOR LIABILITIES (4,574 ) (4,574 )
NET ASSETS 5,099 38,877

CAPITAL AND RESERVES
Called up share capital 103 100
Retained earnings 4,996 38,777
5,099 38,877

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Hartley Dental Practice Limited (Registered number: 07860896)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2025 and were signed on its behalf by:





E Jones - Director


Hartley Dental Practice Limited (Registered number: 07860896)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Hartley Dental Practice Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Income Statement, 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 balance sheet date.


Hartley Dental Practice Limited (Registered number: 07860896)

Notes to the Financial Statements - continued
for the Year Ended 31 December 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 balance sheet 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 operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 400,000
AMORTISATION
At 1 January 2024 240,000
Charge for year 20,000
At 31 December 2024 260,000
NET BOOK VALUE
At 31 December 2024 140,000
At 31 December 2023 160,000

Hartley Dental Practice Limited (Registered number: 07860896)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 293,264
DEPRECIATION
At 1 January 2024 251,575
Charge for year 10,422
At 31 December 2024 261,997
NET BOOK VALUE
At 31 December 2024 31,267
At 31 December 2023 41,689

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 205 3,091

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 14,186 15,877
Trade creditors 24,203 31,616
Taxation and social security 30,516 25,771
Other creditors 20,425 2,863
89,330 76,127

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts 9,415 19,729
Other creditors 120,321 89,374
129,736 109,103