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REGISTERED NUMBER: 04552593 (England and Wales)









DIRECT DENTURE CARE CENTRES UK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2023 TO 22 MAY 2024






DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2023 TO 22 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DIRECT DENTURE CARE CENTRES UK LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2023 TO 22 MAY 2024







DIRECTORS: Dr S K Dau
Mr H S Gill





REGISTERED OFFICE: Devonshire House Office
129 Wade Road
Basingstoke
RG24 8PE





REGISTERED NUMBER: 04552593 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
Havant
Hampshire
PO9 1QU

DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

BALANCE SHEET
22 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 196,727 215,604
196,727 215,604

CURRENT ASSETS
Stocks 6 21,992 21,992
Debtors 7 10,831 2,216
Cash at bank 242,093 305,889
274,916 330,097
CREDITORS
Amounts falling due within one year 8 120,759 131,719
NET CURRENT ASSETS 154,157 198,378
TOTAL ASSETS LESS CURRENT
LIABILITIES

350,884

413,982

PROVISIONS FOR LIABILITIES 48,462 51,685
NET ASSETS 302,422 362,297

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 302,322 362,197
SHAREHOLDERS' FUNDS 302,422 362,297

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 22 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 22 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.

DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

BALANCE SHEET - continued
22 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 February 2025 and were signed on its behalf by:





Mr H S Gill - Director


DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2023 TO 22 MAY 2024

1. STATUTORY INFORMATION

Direct Denture Care Centres UK 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 represents fees receivable, excluding value added tax. Turnover is recognised at the point when the service is provided, as agreed with the customer.

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 - 50% on cost, 25% on reducing balance, 20% on cost 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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Taxation
Taxation for the period 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.


DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2023 TO 22 MAY 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 period 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 period was 9 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 22 May 2024 35,000
AMORTISATION
At 1 December 2023
and 22 May 2024 35,000
NET BOOK VALUE
At 22 May 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Totals
£    £    £   
COST
At 1 December 2023
and 22 May 2024 225,437 587,816 813,253
DEPRECIATION
At 1 December 2023 219,681 377,968 597,649
Charge for period 2,878 15,999 18,877
At 22 May 2024 222,559 393,967 616,526
NET BOOK VALUE
At 22 May 2024 2,878 193,849 196,727
At 30 November 2023 5,756 209,848 215,604

DIRECT DENTURE CARE CENTRES UK LIMITED (REGISTERED NUMBER: 04552593)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2023 TO 22 MAY 2024

6. STOCKS
2024 2023
£    £   
Stocks 21,992 21,992

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,847 1,613
Other debtors 474 -
Prepayments 6,510 603
10,831 2,216

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 13,456 62,611
Amounts owed to group undertakings 922 -
Corporation tax 55,536 53,288
Social security and other taxes 3,109 -
Other creditors 4,332 1,864
Directors' current accounts 1,280 1,466
Accrued expenses 42,124 12,490
120,759 131,719