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REGISTERED NUMBER: SC723318 (Scotland)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Danada Health Ltd

Danada Health Ltd (Registered number: SC723318)






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


Danada Health Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: P J Hannigan
Mrs H M Hannigan





REGISTERED OFFICE: c/o Hannigan Dental Care
8 Station Road
Muirhead
Glasgow
G69 9EE





REGISTERED NUMBER: SC723318 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

Danada Health Ltd (Registered number: SC723318)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 185,200 175,000
Tangible assets 5 167,946 164,832
353,146 339,832

CURRENT ASSETS
Stocks 21,607 19,081
Debtors 6 60,193 34,307
Cash at bank 427,647 269,630
509,447 323,018
CREDITORS
Amounts falling due within one year 7 266,890 174,919
NET CURRENT ASSETS 242,557 148,099
TOTAL ASSETS LESS CURRENT
LIABILITIES

595,703

487,931

CREDITORS
Amounts falling due after more than one year 8 (194,239 ) (221,909 )

PROVISIONS FOR LIABILITIES 10 (41,986 ) -
NET ASSETS 359,478 266,022

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 359,378 265,922
SHAREHOLDERS' FUNDS 359,478 266,022

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 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.

Danada Health Ltd (Registered number: SC723318)

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 Board of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by:





P J Hannigan - Director


Danada Health Ltd (Registered number: SC723318)

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

1. STATUTORY INFORMATION

Danada Health Ltd is a private company, limited by shares , registered in Scotland. 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 2022, 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 - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.


Danada Health Ltd (Registered number: SC723318)

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.

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 11 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023 175,000
Additions 10,200
At 30 September 2024 185,200
NET BOOK VALUE
At 30 September 2024 185,200
At 30 September 2023 175,000

Danada Health Ltd (Registered number: SC723318)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 147,008 - 59,679 3,289 209,976
Additions 29,782 18,018 - 1,470 49,270
At 30 September 2024 176,790 18,018 59,679 4,759 259,246
DEPRECIATION
At 1 October 2023 29,402 - 14,920 822 45,144
Charge for year 29,477 4,505 11,190 984 46,156
At 30 September 2024 58,879 4,505 26,110 1,806 91,300
NET BOOK VALUE
At 30 September 2024 117,911 13,513 33,569 2,953 167,946
At 30 September 2023 117,606 - 44,759 2,467 164,832

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 60,193 30,807
Prepayments and accrued income - 3,500
60,193 34,307

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts (see note 9) 36,573 45,477
Tax 104,190 78,995
Social security and other taxes 2,969 5,968
Net wages 12,094 -
Pension payable 608 108
Other creditors 30,656 29,730
Directors' current accounts 56,452 12,448
Accrued expenses 23,348 2,193
266,890 174,919

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans (see note 9) 194,239 221,909

Danada Health Ltd (Registered number: SC723318)

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

9. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 36,573 45,477

Amounts falling due between two and five years:
Bank loans - 2-5 years 194,239 221,909

10. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 41,986 -

Deferred
tax
£   
Provided during year 41,986
Balance at 30 September 2024 41,986

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors advanced the company monies. At the year end the company was due the directors £56,452 (2023 - £12,448). No interest has been charged and there are no specific repayment terms.