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REGISTERED NUMBER: 11996454 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

360dent Ltd

360dent Ltd (Registered number: 11996454)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


360dent Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: P E Donnelly
C J Leetham
N E Teale





SECRETARY:





REGISTERED OFFICE: Idc
Valley Drive
Ilkley
LS29 8PB





REGISTERED NUMBER: 11996454 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

360dent Ltd (Registered number: 11996454)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,561 14,508

CURRENT ASSETS
Stocks 11,000 11,000
Debtors 5 180,643 83,170
Cash at bank 5,528 45,238
197,171 139,408
CREDITORS
Amounts falling due within one year 6 197,801 153,555
NET CURRENT LIABILITIES (630 ) (14,147 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,931

361

CREDITORS
Amounts falling due after more than one year 7 11,879 -
NET ASSETS 22,052 361

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 22,049 358
22,052 361

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

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

360dent Ltd (Registered number: 11996454)

Balance Sheet - continued
31 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 27 February 2025 and were signed on its behalf by:





N E Teale - Director


360dent Ltd (Registered number: 11996454)

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


1. STATUTORY INFORMATION

360dent Ltd 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 the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 7 (2023 - 7 ) .

360dent Ltd (Registered number: 11996454)

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


4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 June 2023 25,790
Additions 23,680
At 31 May 2024 49,470
DEPRECIATION
At 1 June 2023 11,282
Charge for year 3,627
At 31 May 2024 14,909
NET BOOK VALUE
At 31 May 2024 34,561
At 31 May 2023 14,508

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2023 25,790
Additions 23,680
At 31 May 2024 49,470
DEPRECIATION
At 1 June 2023 11,282
Charge for year 3,627
At 31 May 2024 14,909
NET BOOK VALUE
At 31 May 2024 34,561
At 31 May 2023 14,508

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 180,643 83,170

360dent Ltd (Registered number: 11996454)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 6,750 5,892
Trade creditors 62,359 77,408
Tax 6,544 1,421
Social security and other taxes 3,028 4,841
VAT 69,923 14,796
Other creditors 10,000 10,000
Directors' loan accounts 36,997 36,997
Accrued expenses 2,200 2,200
197,801 153,555

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 11,879 -

8. RELATED PARTY DISCLOSURES

The company is controlled by the company director.