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REGISTERED NUMBER: 06777006 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED

COMPANY INFORMATION
for the Year Ended 31st May 2024







DIRECTORS: Dr R R Brookshaw
Ms G J Brookshaw





SECRETARY: Dr R R Brookshaw





REGISTERED OFFICE: 163A Ashley Road
Hale
Altrincham
Cheshire
WA15 9SD





REGISTERED NUMBER: 06777006 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

BALANCE SHEET
31st May 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 17,371 14,774

CURRENT ASSETS
Debtors 5 16,943 36,702
Cash at bank 13,550 23,233
30,493 59,935
CREDITORS
Amounts falling due within one year 6 (27,112 ) (36,318 )
NET CURRENT ASSETS 3,381 23,617
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,752

38,391

CREDITORS
Amounts falling due after more than one
year

7

(4,125

)

(7,535

)

PROVISIONS FOR LIABILITIES (4,343 ) (3,681 )
NET ASSETS 12,284 27,175

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 12,184 27,075
SHAREHOLDERS' FUNDS 12,284 27,175

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

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

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

BALANCE SHEET - continued
31st May 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 20th January 2025 and were signed on its behalf by:





Dr R R Brookshaw - Director


THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st May 2024


1. STATUTORY INFORMATION

The Centre for Advanced Dental Education Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06777006 and registered office address and principal place of business is 163A Ashley Road, Hale, Altrincham, Cheshire, 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 income generated from providing dental education and is measured as the fair value of the consideration received or receivable in respect of that period, excluding discounts, rebates, value added tax and other sales tax.

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

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

Plant and machinery-20% on reducing balance
Fixtures and fittings-20% on reducing balance
Office equipment-33% 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.

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 balance sheet date.

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.

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

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


2. ACCOUNTING POLICIES - continued

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 NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Office
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st June 2023 50,664 3,366 9,845 63,875
Additions 3,113 - 5,684 8,797
At 31st May 2024 53,777 3,366 15,529 72,672
DEPRECIATION
At 1st June 2023 40,038 1,336 7,727 49,101
Charge for year 2,696 406 3,098 6,200
At 31st May 2024 42,734 1,742 10,825 55,301
NET BOOK VALUE
At 31st May 2024 11,043 1,624 4,704 17,371
At 31st May 2023 10,626 2,030 2,118 14,774


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,452 25,158
Other debtors 11,544 11,544
Tax 3,947 -
16,943 36,702

THE CENTRE FOR ADVANCED DENTAL EDUCATION
LIMITED (REGISTERED NUMBER: 06777006)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,677 4,785
Trade creditors 786 177
Tax - 5,408
VAT 80 6,357
Other creditors 9,120 9,120
Directors' current accounts 10,304 8,313
Accruals and deferred income 2,145 2,158
27,112 36,318

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 4,125 7,535

8. CALLED UP SHARE CAPITAL

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