IRIS Accounts Production v24.3.2.46 08607251 director 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh086072512023-09-30086072512024-09-30086072512023-10-012024-09-30086072512022-09-30086072512022-10-012023-09-30086072512023-09-3008607251ns15:EnglandWales2023-10-012024-09-3008607251ns14:PoundSterling2023-10-012024-09-3008607251ns10:Director12023-10-012024-09-3008607251ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3008607251ns10:SmallEntities2023-10-012024-09-3008607251ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3008607251ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3008607251ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3008607251ns10:FullAccounts2023-10-012024-09-3008607251ns10:CompanySecretary12023-10-012024-09-3008607251ns10:RegisteredOffice2023-10-012024-09-3008607251ns5:CurrentFinancialInstruments2024-09-3008607251ns5:CurrentFinancialInstruments2023-09-3008607251ns5:ShareCapital2024-09-3008607251ns5:ShareCapital2023-09-3008607251ns5:RetainedEarningsAccumulatedLosses2024-09-3008607251ns5:RetainedEarningsAccumulatedLosses2023-09-3008607251ns5:PlantMachinery2023-10-012024-09-3008607251ns5:MotorVehicles2023-10-012024-09-3008607251ns5:ComputerEquipment2023-10-012024-09-3008607251ns5:PlantMachinery2023-09-3008607251ns5:MotorVehicles2023-09-3008607251ns5:ComputerEquipment2023-09-3008607251ns5:PlantMachinery2024-09-3008607251ns5:MotorVehicles2024-09-3008607251ns5:ComputerEquipment2024-09-3008607251ns5:PlantMachinery2023-09-3008607251ns5:MotorVehicles2023-09-3008607251ns5:ComputerEquipment2023-09-3008607251ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3008607251ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 08607251 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Smartchoice Dental Construction Ltd

Smartchoice Dental Construction Ltd (Registered number: 08607251)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Smartchoice Dental Construction Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: M R Clarke





SECRETARY:





REGISTERED OFFICE: Corner House
28 Huddersfield Road
Newhey
Rochdale
Lancashire
OL16 3QF





REGISTERED NUMBER: 08607251 (England and Wales)





ACCOUNTANTS: Brian Gumbley Accountancy Services Ltd
Corner House
28 Huddersfield Road
Newhey
Rochdale
Lancashire
OL16 3QF

Smartchoice Dental Construction Ltd (Registered number: 08607251)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 85,049 81,379

CURRENT ASSETS
Stocks 5,120 5,175
Debtors 5 867,636 759,785
Cash at bank 87,523 92,111
960,279 857,071
CREDITORS
Amounts falling due within one year 6 214,956 279,193
NET CURRENT ASSETS 745,323 577,878
TOTAL ASSETS LESS CURRENT
LIABILITIES

830,372

659,257

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 830,371 659,256
830,372 659,257

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.

Smartchoice Dental Construction Ltd (Registered number: 08607251)

Balance Sheet - 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 February 2025 and were signed by:





M R Clarke - Director


Smartchoice Dental Construction Ltd (Registered number: 08607251)

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

1. STATUTORY INFORMATION

Smartchoice Dental Construction 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% 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 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.


Smartchoice Dental Construction Ltd (Registered number: 08607251)

Notes to the Financial Statements - continued
for the Year Ended 30 September 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 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
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 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 - 130,648 1,741 132,389
Additions 1,574 30,170 275 32,019
At 30 September 2024 1,574 160,818 2,016 164,408
DEPRECIATION
At 1 October 2023 - 50,413 597 51,010
Charge for year 393 27,601 355 28,349
At 30 September 2024 393 78,014 952 79,359
NET BOOK VALUE
At 30 September 2024 1,181 82,804 1,064 85,049
At 30 September 2023 - 80,235 1,144 81,379

Smartchoice Dental Construction Ltd (Registered number: 08607251)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.9.24 30.9.23
£    £   
Trade debtors 110,937 134,484
Amounts owed by associates 756,699 622,699
VAT - 2,602
867,636 759,785

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 16,975 27,029
Trade creditors 17,385 19,163
Tax 85,315 32,509
Social security and other taxes 16,196 9,757
VAT 29,262 -
Other creditors 5,969 132,872
Directors' current accounts 43,854 52,063
Accrued expenses - 5,800
214,956 279,193