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REGISTERED NUMBER: 06525064 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

BURGHFIELD DENTAL CARE LIMITED

BURGHFIELD DENTAL CARE LIMITED (REGISTERED NUMBER: 06525064)

Contents of the Financial Statements
for the year ended 31 March 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BURGHFIELD DENTAL CARE LIMITED

Company Information
for the year ended 31 March 2024







Director: Dr H Hesami





Registered office: 3rd Floor
86 - 90 Paul Street
London
EC2A 4NE





Registered number: 06525064 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

BURGHFIELD DENTAL CARE LIMITED (REGISTERED NUMBER: 06525064)

Statement of Financial Position
31 March 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 59,958 40,679

Current assets
Stocks 15,500 10,000
Debtors 5 305,619 277,589
Cash at bank 2,100 3,749
323,219 291,338
Creditors
Amounts falling due within one year 6 127,587 123,843
Net current assets 195,632 167,495
Total assets less current liabilities 255,590 208,174

Creditors
Amounts falling due after more than one
year

7

87,270

42,349
Net assets 168,320 165,825

Capital and reserves
Called up share capital 100 100
Retained earnings 168,220 165,725
168,320 165,825

BURGHFIELD DENTAL CARE LIMITED (REGISTERED NUMBER: 06525064)

Statement of Financial Position - continued
31 March 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 20 March 2025 and were signed by:





Dr H Hesami - Director


BURGHFIELD DENTAL CARE LIMITED (REGISTERED NUMBER: 06525064)

Notes to the Financial Statements
for the year ended 31 March 2024


1. Statutory information

Burghfield 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

BURGHFIELD DENTAL CARE LIMITED (REGISTERED NUMBER: 06525064)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


2. Accounting policies - continued

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.

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 made an assessment of the company's ability to continue as a going concern and has reviewed and considered relevant information, particularly in response to the impact on the business of possible scenarios brought on by the impact of COVID-19, as well as the measures that can be taken to mitigate that impact. Based on this assessment, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the director has concluded that he can continue to adopt the going concern basis in preparing the annual report and accounts.

3. Employees and directors

The average number of employees during the year was 8 (2023 - 7 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
Cost
At 1 April 2023 124,224 9,811 50,098 184,133
Additions - - 67,445 67,445
Disposals - - (50,098 ) (50,098 )
At 31 March 2024 124,224 9,811 67,445 201,480
Depreciation
At 1 April 2023 113,740 7,796 21,918 143,454
Charge for year 2,621 504 16,861 19,986
Eliminated on disposal - - (21,918 ) (21,918 )
At 31 March 2024 116,361 8,300 16,861 141,522
Net book value
At 31 March 2024 7,863 1,511 50,584 59,958
At 31 March 2023 10,484 2,015 28,180 40,679

BURGHFIELD DENTAL CARE LIMITED (REGISTERED NUMBER: 06525064)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


4. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£
Cost
At 1 April 2023 50,098
Additions 67,445
Disposals (50,098 )
At 31 March 2024 67,445
Depreciation
At 1 April 2023 21,918
Charge for year 16,861
Eliminated on disposal (21,918 )
At 31 March 2024 16,861
Net book value
At 31 March 2024 50,584
At 31 March 2023 28,180

5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 9,269 15,091
Amounts owed by group undertakings 145,803 142,715
Other debtors 150,547 119,783
305,619 277,589

6. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 38,912 9,957
Hire purchase contracts (see note 8) 10,969 15,067
Trade creditors 1,480 13,879
Taxation and social security 21,523 76,468
Other creditors 54,703 8,472
127,587 123,843

BURGHFIELD DENTAL CARE LIMITED (REGISTERED NUMBER: 06525064)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


7. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans 45,811 22,450
Hire purchase contracts (see note 8) 41,459 19,899
87,270 42,349

8. Leasing agreements

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£ £
Net obligations repayable:
Within one year 10,969 15,067
Between one and five years 41,459 19,899
52,428 34,966

9. Secured debts

The following secured debts are included within creditors:

2024 2023
£ £
Hire purchase contracts 52,428 34,966

10. Other financial commitments

The company has annual commitments under operating leases of £32,890 per annum, which are not included in the statement of financial position.

11. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£ £
Dr H Hesami
Balance outstanding at start of year 89,713 89,935
Amounts advanced 140,644 32,668
Amounts repaid (115,850 ) (32,890 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 114,507 89,713

12. Ultimate parent company

The company is a wholly owned subsidiary of Hesami Limited, a company registered in England and Wales.