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DR WAYNE HIRSCHOWITZ LIMITED

Registered Number
06504178
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

DR WAYNE HIRSCHOWITZ LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

HIRSCHOWITZ, Wayne Kevin, Dr

Company Secretary

HIRSCHOWITZ, Estelle Rhoda

Registered Address

136-138 High Street
Esher
KT10 9QJ

Registered Number

06504178 (England and Wales)
DR WAYNE HIRSCHOWITZ LIMITED
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,5939,113
4,5939,113
Current assets
Debtors473,17093,135
Cash at bank and on hand6154,697
73,78597,832
Creditors amounts falling due within one year5(61,761)(73,456)
Net current assets (liabilities)12,02424,376
Total assets less current liabilities16,61733,489
Creditors amounts falling due after one year6(12,080)(21,841)
Provisions for liabilities7(873)-
Net assets3,66411,648
Capital and reserves
Called up share capital100100
Profit and loss account3,56411,548
Shareholders' funds3,66411,648
The financial statements were approved and authorised for issue by the Director on 27 March 2025, and are signed on its behalf by:
HIRSCHOWITZ, Wayne Kevin, Dr
Director
Registered Company No. 06504178
DR WAYNE HIRSCHOWITZ LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 July 2318,08018,080
At 30 June 2418,08018,080
Depreciation and impairment
At 01 July 238,9678,967
Charge for year4,5204,520
At 30 June 2413,48713,487
Net book value
At 30 June 244,5934,593
At 30 June 239,1139,113
4.Debtors: amounts due within one year

2024

2023

££
Other debtors73,17093,135
Total73,17093,135
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts10,6499,727
Taxation and social security(873)1,007
Other creditors49,64560,622
Accrued liabilities and deferred income2,3402,100
Total61,76173,456
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts12,08021,841
Total12,08021,841
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)873-
Total873-
8.Share capital
As at 30 June 2024, the company’s issued and fully paid share capital consisted of ordinary shares with a nominal value of £1 each, amounting to a total of £100. There were no changes in the issued share capital during the year. The ordinary shares confer equal voting rights, entitlement to dividends, and rights to the distribution of assets in the event of the company's winding up. The share capital remained unchanged from the prior year ended 30 June 2023.
9.Related party transactions
As at the balance sheet date, the company owes £71,686.77 (2023: £93,135.09) from Edge Dental Care Ltd, a company under common control.