Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-01false89truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08160609 2024-08-31 08160609 2023-09-01 2024-08-31 08160609 2022-09-01 2023-08-31 08160609 2023-08-31 08160609 2022-09-01 08160609 c:Director1 2023-09-01 2024-08-31 08160609 d:PlantMachinery 2023-09-01 2024-08-31 08160609 d:PlantMachinery 2024-08-31 08160609 d:PlantMachinery 2023-08-31 08160609 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08160609 d:FurnitureFittings 2023-09-01 2024-08-31 08160609 d:FurnitureFittings 2024-08-31 08160609 d:FurnitureFittings 2023-08-31 08160609 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08160609 d:ComputerEquipment 2023-09-01 2024-08-31 08160609 d:ComputerEquipment 2024-08-31 08160609 d:ComputerEquipment 2023-08-31 08160609 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08160609 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08160609 d:Goodwill 2023-09-01 2024-08-31 08160609 d:Goodwill 2024-08-31 08160609 d:Goodwill 2023-08-31 08160609 d:CurrentFinancialInstruments 2024-08-31 08160609 d:CurrentFinancialInstruments 2023-08-31 08160609 d:Non-currentFinancialInstruments 2024-08-31 08160609 d:Non-currentFinancialInstruments 2023-08-31 08160609 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08160609 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08160609 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 08160609 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 08160609 d:ShareCapital 2024-08-31 08160609 d:ShareCapital 2023-08-31 08160609 d:ShareCapital 2022-09-01 08160609 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 08160609 d:RetainedEarningsAccumulatedLosses 2024-08-31 08160609 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 08160609 d:RetainedEarningsAccumulatedLosses 2023-08-31 08160609 d:RetainedEarningsAccumulatedLosses 2022-09-01 08160609 c:FRS102 2023-09-01 2024-08-31 08160609 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08160609 c:FullAccounts 2023-09-01 2024-08-31 08160609 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08160609 d:Goodwill d:OwnedIntangibleAssets 2023-09-01 2024-08-31 08160609 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 08160609













Golightly Dental Care Limited

Financial statements
Information for filing with the registrar

31 August 2024




 
Golightly Dental Care Limited


Balance sheet
At 31 August 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
271,139
316,329

Tangible assets
 5 
140,235
104,948

  
411,374
421,277

Current assets
  

Stocks
  
11,840
6,500

Debtors
 6 
190,803
97,764

Cash at bank and in hand
  
6,121
32,093

  
208,764
136,357

Creditors: amounts falling due within one year
 7 
(113,268)
(84,880)

Net current assets
  
 
 
95,496
 
 
51,477

Total assets less current liabilities
  
506,870
472,754

Creditors: amounts falling due after more than one year
 8 
(415,394)
(430,977)

Provisions for liabilities
  

Deferred tax
  
(34,849)
(26,058)

Net assets
  
56,627
15,719


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
56,527
15,619

Shareholders' funds
  
56,627
15,719


1

 
Golightly Dental Care Limited

    
Balance sheet (continued)
At 31 August 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 March 2025.




M J Golightly
Director

Company registration number: 08160609.
The notes on pages 4 to 9 form part of these financial statements.

2

 
Golightly Dental Care Limited
 

Statement of changes in equity
Year ended 31 August 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 September 2022
100
(6,814)
(6,714)


Total comprehensive income for the year

Profit for the year
-
22,433
22,433



At 1 September 2023
100
15,619
15,719


Total comprehensive income for the year

Profit for the year
-
40,908
40,908


At 31 August 2024
100
56,527
56,627


3

 
Golightly Dental Care Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

1.


General information

Golightly Dental Care Ltd ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 13 Staplehurst, Bracknell, Berkshire, RG12 8DB.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Revenue

The turnover shown in the profit and loss accounts represents dental fee income receivable during the period.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


4

 
Golightly Dental Care Limited
 

 
Notes to the financial statements
Year ended 31 August 2024

2.Accounting policies (continued)

 
2.6

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Goodwill
-
10%
straight line

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
10%
reducing balance
Fixtures and fittings
-
15%
reducing balance
Computer equipment
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

5

 
Golightly Dental Care Limited
 

 
Notes to the financial statements
Year ended 31 August 2024

2.Accounting policies (continued)

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2023 - 9).

6

 
Golightly Dental Care Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 September 2023
451,898



At 31 August 2024

451,898



Amortisation


At 1 September 2023
135,569


Charge for the year
45,190



At 31 August 2024

180,759



Net book value



At 31 August 2024
271,139



At 31 August 2023
316,329



7

 
Golightly Dental Care Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

5.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost


At 1 September 2023
123,265
3,963
5,964
133,192


Additions
43,613
3,241
-
46,854



At 31 August 2024

166,878
7,204
5,964
180,046



Depreciation


At 1 September 2023
24,444
892
2,907
28,243


Charge for the year
10,395
562
611
11,568



At 31 August 2024

34,839
1,454
3,518
39,811



Net book value



At 31 August 2024
132,039
5,750
2,446
140,235



At 31 August 2023
98,821
3,070
3,057
104,948


6.


Debtors

2024
2023
£
£


Trade debtors
9,269
6,820

Other debtors
181,138
90,327

Prepayments and accrued income
396
617

190,803
97,764


8

 
Golightly Dental Care Limited
 
 

Notes to the financial statements
Year ended 31 August 2024

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank overdrafts
965
-

Bank loans
43,127
19,588

Trade creditors
17,131
14,376

Corporation tax
16,431
10,475

Other taxation and social security
3,380
2,795

Obligations under finance lease and hire purchase contracts
26,113
19,968

Other creditors
841
714

Accruals and deferred income
5,280
16,964

113,268
84,880



8.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
362,436
394,280

Net obligations under finance leases and hire purchase contracts
52,958
36,697

415,394
430,977


 
9