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Registered Number: 13417971
England and Wales

 

 

 

BLAZE DENTAL AND AESTHETICS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Directors Alexander Paul Sharp
Haylie Andrea Spark
Registered Number 13417971
Registered Office 5 Blenheim Court
Peppercorn Close
Peterborough
Cambridgeshire
PE1 2DU
Accountants aa Chartered Accountants
5 Blenheim Court
Peppercorn Close
Peterborough
United Kingdom
PE1 2DU
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Blaze Dental and Aesthetics Limited for the year ended 31 May 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blaze Dental and Aesthetics Limited for the year ended 31 May 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Blaze Dental and Aesthetics Limited, as a body, in accordance with the terms of our engagement letter dated 20 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Blaze Dental and Aesthetics Limited and state those matters that we have agreed to state to the Board of Directors of Blaze Dental and Aesthetics Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blaze Dental and Aesthetics Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Blaze Dental and Aesthetics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Blaze Dental and Aesthetics Limited. You consider that Blaze Dental and Aesthetics Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Blaze Dental and Aesthetics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended
31 May 2024



....................................................
aa Chartered Accountants
5 Blenheim Court
Peppercorn Close
Peterborough
United Kingdom
PE1 2DU
20 February 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 3,098    3,910 
Investments 4 850,933   
854,031    3,910 
Current assets      
Debtors 5 1,256    12,088 
Cash at bank and in hand 6,556    21,760 
7,812    33,848 
Creditors: amount falling due within one year 6 (70,417)   (17,392)
Net current assets (62,605)   16,456 
 
Total assets less current liabilities 791,426    20,366 
Creditors: amount falling due after more than one year 7 (788,851)  
Provisions for liabilities 8 (279)   (743)
Net assets 2,296    19,623 
 

Capital and reserves
     
Called up share capital 9 10    10 
Profit and loss account 2,286    19,613 
Shareholders' funds 2,296    19,623 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 February 2025 and were signed on its behalf by:


-------------------------------
Alexander Paul Sharp
Director
3
General Information
Blaze Dental and Aesthetics Limited is a private company, limited by shares, registered in England and Wales, registration number 13417971, registration address 5 Blenheim Court, Peppercorn Close, Peterborough, Cambridgeshire, PE1 2DU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 20% Straight Line
Shares in Market Place Dentistry
Owning 100% of the shares in Market place Dentistry, valued at £812,000.00.
Company number: 13291596
Registered office address: 5 Blenheim Court, Peppercorn Close, Peterborough, Cambridgeshire, England, PE1 2DU
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 June 2023 4,332    450    4,782 
Additions    
Disposals    
At 31 May 2024 4,332    450    4,782 
Depreciation
At 01 June 2023 722    150    872 
Charge for year 722    90    812 
On disposals    
At 31 May 2024 1,444    240    1,684 
Net book values
Closing balance as at 31 May 2024 2,888    210    3,098 
Opening balance as at 01 June 2023 3,610    300    3,910 


4.

Investments

Cost Investments in group undertakings   Total
  £   £
At 01 June 2023  
Additions 850,933    850,933 
Transfer to/from tangible fixed assets  
Disposals  
At 31 May 2024 850,933    850,933 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 981    11,813 
Careful Healthcare Ltd 275    275 
1,256    12,088 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 27,336   
Amounts Owed to Group Undertakings 39,500   
Corporation Tax 3,001    17,392 
Accrued Expenses 580   
70,417    17,392 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 788,851   
788,851   

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 279    743 
279    743 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
5 Class A shares of £1.00 each  
5 Class B shares of £1.00 each  
10    10 

10.

Shares in market place dentistry

During the year the company purchased 100% share holding in Market Place Dentistry Ltd registration number 13291596.
4