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Unaudited Financial Statements

for the Year Ended 31 August 2024

for

B H Dental Laboratory Limited

B H Dental Laboratory Limited (Registered number: 04504547)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B H Dental Laboratory Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: T B Harkness





REGISTERED OFFICE: 146 High Street
Billericay
Essex
CM12 9DF





REGISTERED NUMBER: 04504547 (England and Wales)





ACCOUNTANTS: Michael Letch & Partners LLP
Accountants
146 High Street
Billericay
Essex
CM12 9DF

B H Dental Laboratory Limited (Registered number: 04504547)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 53,344 50,557
53,344 50,557

CURRENT ASSETS
Stocks 2,434 1,477
Debtors 6 31,993 27,353
Cash at bank and in hand 41,017 55,300
75,444 84,130
CREDITORS
Amounts falling due within one year 7 119,514 116,891
NET CURRENT LIABILITIES (44,070 ) (32,761 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,274

17,796

CREDITORS
Amounts falling due after more than one
year

8

7,501

17,501
NET ASSETS 1,773 295

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,673 195
1,773 295

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

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

The director acknowledges his 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.

B H Dental Laboratory Limited (Registered number: 04504547)

Balance Sheet - continued
31 August 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 director and authorised for issue on 29 January 2025 and were signed by:





T B Harkness - Director


B H Dental Laboratory Limited (Registered number: 04504547)

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

1. STATUTORY INFORMATION

B H Dental Laboratory 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.

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.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

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.

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.

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 4 (2023 - 5 ) .

B H Dental Laboratory Limited (Registered number: 04504547)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 15,000
AMORTISATION
At 1 September 2023
and 31 August 2024 15,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor
leasehold fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2023 35,117 29,848 7,000 71,965
Additions - 1,190 20,405 21,595
Disposals - - (16,000 ) (16,000 )
At 31 August 2024 35,117 31,038 11,405 77,560
DEPRECIATION
At 1 September 2023 - 19,658 1,750 21,408
Charge for year - 1,707 2,851 4,558
Eliminated on disposal - - (1,750 ) (1,750 )
At 31 August 2024 - 21,365 2,851 24,216
NET BOOK VALUE
At 31 August 2024 35,117 9,673 8,554 53,344
At 31 August 2023 35,117 10,190 5,250 50,557

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,979 20,912
Other debtors - 128
Social security and other tax 1,362 -
Directors' loan accounts - 1,134
Prepayments 5,652 5,179
31,993 27,353

B H Dental Laboratory Limited (Registered number: 04504547)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Tax 17,668 14,276
Social security and other taxes - 853
Other creditors 87,513 88,627
Directors' loan accounts 983 -
Accrued expenses 3,350 3,135
119,514 116,891

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,501 17,501