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REGISTERED NUMBER: 06937189 (England and Wales)















BUTTERFLY DENTAL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024






BUTTERFLY DENTAL CARE LIMITED (REGISTERED NUMBER: 06937189)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BUTTERFLY DENTAL CARE LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2024







DIRECTOR: Dr K K Mehay





REGISTERED OFFICE: 17 Barrington Road
Altrincham
Trafford
WA14 1HP





REGISTERED NUMBER: 06937189 (England and Wales)





ACCOUNTANT: Clear Vision Accountancy Limited
1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH

BUTTERFLY DENTAL CARE LIMITED (REGISTERED NUMBER: 06937189)

BALANCE SHEET
30 June 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 109,500 132,000
Tangible assets 5 271,622 205,070
381,122 337,070

CURRENT ASSETS
Stocks 5,984 5,699
Debtors 6 6,572 7,546
Cash at bank 181,500 335,954
194,056 349,199
CREDITORS
Amounts falling due within one year 7 328,325 306,554
NET CURRENT (LIABILITIES)/ASSETS (134,269 ) 42,645
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,853

379,715

CREDITORS
Amounts falling due after more than one
year

8

(204,573

)

(224,177

)

PROVISIONS FOR LIABILITIES (24,576 ) (18,908 )
NET ASSETS 17,704 136,630

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,604 136,530
SHAREHOLDERS' FUNDS 17,704 136,630

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

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

BUTTERFLY DENTAL CARE LIMITED (REGISTERED NUMBER: 06937189)

BALANCE SHEET - continued
30 June 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 14 March 2025 and were signed by:





Dr K K Mehay - Director


BUTTERFLY DENTAL CARE LIMITED (REGISTERED NUMBER: 06937189)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Butterfly Dental Care 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 net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty 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
or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33 % on cost, 25% on cost, 20% on cost, 10% on cost and 6.67% 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 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 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BUTTERFLY DENTAL CARE LIMITED (REGISTERED NUMBER: 06937189)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

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.

Going concern
The director has assessed whether the company is a going concern and has considered all available information about the future and is confident of the company's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 450,000
AMORTISATION
At 1 July 2023 318,000
Charge for year 22,500
At 30 June 2024 340,500
NET BOOK VALUE
At 30 June 2024 109,500
At 30 June 2023 132,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 636,192
Additions 98,260
At 30 June 2024 734,452
DEPRECIATION
At 1 July 2023 431,122
Charge for year 31,708
At 30 June 2024 462,830
NET BOOK VALUE
At 30 June 2024 271,622
At 30 June 2023 205,070

BUTTERFLY DENTAL CARE LIMITED (REGISTERED NUMBER: 06937189)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2023 30,557
Transfer to ownership (27,033 )
At 30 June 2024 3,524
DEPRECIATION
At 1 July 2023 28,742
Transfer to ownership (25,218 )
At 30 June 2024 3,524
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 1,815

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Other debtors 6,572 7,546

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans and overdrafts 32,539 45,473
Hire purchase contracts - 3,120
Trade creditors 48,869 89,461
Taxation and social security 64,749 58,793
Other creditors 182,168 109,707
328,325 306,554

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/6/24 30/6/23
£    £   
Bank loans 204,573 224,177

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30/6/24 30/6/23
£    £   
Dr K K Mehay
Balance outstanding at start of year - 15,330
Amounts repaid - (15,330 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

BUTTERFLY DENTAL CARE LIMITED (REGISTERED NUMBER: 06937189)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

During the year the overdrawn directors loan account was repaid and remains in a credit position as at the reporting date.

10. RELATED PARTY DISCLOSURES

During the year the company paid rent of £18,534 (2023: £18,014) to Dr K Mehay, the sole director of the company.

11. ULTIMATE CONTROLLING PARTY

The company was under the control of Dr K Mehay during the year.