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REGISTERED NUMBER: 01223772 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

CLARK DENTAL EQUIPMENT SYSTEMS LIMITED

CLARK DENTAL EQUIPMENT SYSTEMS LIMITED (REGISTERED NUMBER: 01223772)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLARK DENTAL EQUIPMENT SYSTEMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: S J Clark
J R Clark





REGISTERED OFFICE: 6 Victory Close
Wickford
Essex
SS11 8YW





REGISTERED NUMBER: 01223772 (England and Wales)





ACCOUNTANTS: Ad Valorem Accountancy Services Limited
Chartered Certified Accountants
2 Manor Farm Court
Old Wolverton Road
Old Wolverton
Buckinghamshire
MK12 5NN

CLARK DENTAL EQUIPMENT SYSTEMS LIMITED (REGISTERED NUMBER: 01223772)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 636,018 668,697

CURRENT ASSETS
Stocks 462,666 531,453
Debtors 5 437,107 289,456
Cash at bank 587,057 715,721
1,486,830 1,536,630
CREDITORS
Amounts falling due within one year 6 1,268,084 1,348,353
NET CURRENT ASSETS 218,746 188,277
TOTAL ASSETS LESS CURRENT
LIABILITIES

854,764

856,974

CREDITORS
Amounts falling due after more than one
year

7

(156,898

)

(195,410

)

PROVISIONS FOR LIABILITIES (85,668 ) (102,097 )
NET ASSETS 612,198 559,467

CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 206,025 206,025
Retained earnings 406,073 353,342
SHAREHOLDERS' FUNDS 612,198 559,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

CLARK DENTAL EQUIPMENT SYSTEMS LIMITED (REGISTERED NUMBER: 01223772)

BALANCE SHEET - continued
30 NOVEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 February 2025 and were signed on its behalf by:





S J Clark - Director


CLARK DENTAL EQUIPMENT SYSTEMS LIMITED (REGISTERED NUMBER: 01223772)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


1. STATUTORY INFORMATION

Clark Dental Equipment Systems 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 as modified by the revaluation of certain assets.

TURNOVER
Turnover is recognised as the fair value of the consideration received or receivable from the wholesale of other machinery and equipment. Turnover is recognised net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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 Statement of Income and Retained Earnings, 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.

CLARK DENTAL EQUIPMENT SYSTEMS LIMITED (REGISTERED NUMBER: 01223772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


2. ACCOUNTING POLICIES - continued

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 19 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 December 2023 452,410 545,937 998,347
Additions 30,334 41,447 71,781
Disposals - (112,900 ) (112,900 )
At 30 November 2024 482,744 474,484 957,228
DEPRECIATION
At 1 December 2023 - 329,650 329,650
Charge for year - 104,460 104,460
Eliminated on disposal - (112,900 ) (112,900 )
At 30 November 2024 - 321,210 321,210
NET BOOK VALUE
At 30 November 2024 482,744 153,274 636,018
At 30 November 2023 452,410 216,287 668,697

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 399,116 250,421
Other debtors 37,991 39,035
437,107 289,456

CLARK DENTAL EQUIPMENT SYSTEMS LIMITED (REGISTERED NUMBER: 01223772)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 529,848 465,088
Taxation and social security 192,178 258,671
Other creditors 546,058 624,594
1,268,084 1,348,353

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Other creditors 156,898 195,410

Fixed and floating charges are registered over the undertaking and all properties of the company.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary 1 100 100