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REGISTERED NUMBER: 08217695 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Bellcourt Dental Limited

Bellcourt Dental Limited (Registered number: 08217695)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Bellcourt Dental Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: P Train





REGISTERED OFFICE: 147a High Street
Waltham Cross
Hertfordshire
EN8 7AP





REGISTERED NUMBER: 08217695 (England and Wales)





ACCOUNTANTS: Thickbroom Coventry Limited
Chartered Accountants
147a High Street
Waltham Cross
EN8 7AP

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bellcourt Dental Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bellcourt Dental Limited for the year ended 30 September 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bellcourt Dental Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bellcourt Dental Limited and state those matters that we have agreed to state to the director of Bellcourt Dental Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bellcourt Dental Limited and its director for our work or for this report.

It is your duty to ensure that Bellcourt Dental Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bellcourt Dental Limited. You consider that Bellcourt Dental 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 financial statements of Bellcourt Dental 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 financial statements.






Thickbroom Coventry Limited
Chartered Accountants
147a High Street
Waltham Cross
EN8 7AP


Date: .............................................

Bellcourt Dental Limited (Registered number: 08217695)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 116,359 130,903
Tangible assets 5 12,820 15,081
129,179 145,984

CURRENT ASSETS
Debtors 6 2,868 2,350
Cash at bank and in hand 46 75
2,914 2,425
CREDITORS
Amounts falling due within one year 7 (125,050 ) (120,684 )
NET CURRENT LIABILITIES (122,136 ) (118,259 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,043

27,725

CREDITORS
Amounts falling due after more than
one year

8

(6,917

)

(27,667

)
NET ASSETS 126 58

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 124 56
SHAREHOLDERS' FUNDS 126 58

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

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

Bellcourt Dental Limited (Registered number: 08217695)

Statement of Financial Position - continued
30 September 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 director and authorised for issue on 21 December 2024 and were signed by:





P Train - Director


Bellcourt Dental Limited (Registered number: 08217695)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Bellcourt Dental 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

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 statement of financial position date.

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 - 4 ) .

Bellcourt Dental Limited (Registered number: 08217695)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 345,441
AMORTISATION
At 1 October 2023 214,538
Charge for year 14,544
At 30 September 2024 229,082
NET BOOK VALUE
At 30 September 2024 116,359
At 30 September 2023 130,903

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 13 35,515 33,499 69,027
DEPRECIATION
At 1 October 2023 11 30,345 23,590 53,946
Charge for year - 1,458 803 2,261
At 30 September 2024 11 31,803 24,393 56,207
NET BOOK VALUE
At 30 September 2024 2 3,712 9,106 12,820
At 30 September 2023 2 5,170 9,909 15,081

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,868 2,350

Bellcourt Dental Limited (Registered number: 08217695)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,520 6,078
Trade creditors 52,880 35,369
Taxation and social security 19,170 13,528
Other creditors 43,480 65,709
125,050 120,684

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Other creditors 6,917 27,667

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans - 4,928

The bank loans are secured by fixed and floating charges over the assets of the company.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2