Registered number
06857918
Blueberry Dental Surgery Limited
Filleted Accounts
31 March 2024
Blueberry Dental Surgery Limited
Registered number: 06857918
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 4 3,295 3,363
Tangible assets 5 64,709 61,912
68,004 65,275
Current assets
Stocks 14,715 29,822
Debtors 7 11,328 11,244
Cash at bank and in hand 63,525 51,374
89,568 92,440
Creditors: amounts falling due within one year 9 (62,248) (73,972)
Net current assets 27,320 18,468
Total assets less current liabilities 95,324 83,743
Creditors: amounts falling due after more than one year 10 (9,215) (34,817)
Accruals and deferred income - (6,508)
Net assets 86,109 42,418
Capital and reserves
Called up share capital 1 1
Profit and loss account 86,108 42,417
Shareholder's funds 86,109 42,418
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr K A To
Director
Approved by the board on 5 March 2025
Blueberry Dental Surgery Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 7 6
4 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2023 3,431
Additions -
Disposals -
At 31 March 2024 3,431
Amortisation
At 1 April 2023 68
Provided during the year 68
On disposals -
At 31 March 2024 136
Net book value
At 31 March 2024 3,295
At 31 March 2023 3,363
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
5 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 April 2023 4,724 168,287 24,549 197,560
Additions 1,899 - 17,069 18,968
Surplus on revaluation - - - -
Disposals - - - -
At 31 March 2024 6,623 168,287 41,618 216,528
Depreciation
At 1 April 2023 2,736 116,590 16,322 135,648
Charge for the year 777 10,339 5,055 16,171
Surplus on revaluation - - - -
On disposals - - - -
At 31 March 2024 3,513 126,929 21,377 151,819
Net book value
At 31 March 2024 3,110 41,358 20,241 64,709
At 31 March 2023 1,988 51,697 8,227 61,912
7 Debtors 2024 2023
£ £
Trade debtors - -
Other debtors 11,328 11,244
11,328 11,244
Amounts due after more than one year included above - -
9 Creditors: amounts falling due within one year 2024 2023
£ £
Non-equity preference shares - 5,619
Bank loans and overdrafts - 9,687
Obligations under finance lease and hire purchase contracts - -
Trade creditors - 12,901
Amounts owed to group undertakings and undertakings in which the company has a participating interest - 901
Taxation and social security costs 49,451 33,207
Other creditors 12,797 11,657
62,248 73,972
10 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 4,531 11,328
Trade creditors - -
Bank loans - 23,489
Other creditors 4,684 -
9,215 34,817
11 Loans 2024 2023
£ £
Creditors include:
Amounts payable otherwise than by instalment falling due for payment after more than five years - -
Instalments falling due for payment after more than five years - -
- -
Secured bank loans - -
[Give an indication of the nature and form of the security for the bank loans]
12 Revaluation reserve 2024 2023
£ £
At 1 April 2023 - -
Gain on revaluation of land and buildings - -
Deferred taxation arising on the revaluation of land and buildings - -
At 31 March 2024 - -
21 Related party transactions
22 Controlling party
23 Other information
Blueberry Dental Surgery Limited is a private company limited by shares and incorporated in England. Its registered office is:
3rd Floor
82 King Street
Manchester
M2 4WQ
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