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REGISTERED NUMBER: 07207769 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

The Beeches Dental Practice Limited

The Beeches Dental Practice Limited (Registered number: 07207769)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Beeches Dental Practice Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr J Basudev
Mr K Shah





REGISTERED OFFICE: Broom House
39/43 London Road
Hadleigh
Benfleet
Essex
SS7 2QL





REGISTERED NUMBER: 07207769 (England and Wales)





ACCOUNTANTS: BPSL
Brooms Professional Services Limited
Chartered Certified Accountants
Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL

The Beeches Dental Practice Limited (Registered number: 07207769)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 28,338 56,681
Tangible assets 5 18,919 29,844
47,257 86,525

CURRENT ASSETS
Stocks 6 8,000 6,000
Debtors 7 122,782 62,975
Cash at bank and in hand 35,232 28,476
166,014 97,451
CREDITORS
Amounts falling due within one year 8 95,170 67,408
NET CURRENT ASSETS 70,844 30,043
TOTAL ASSETS LESS CURRENT
LIABILITIES

118,101

116,568

PROVISIONS FOR LIABILITIES 9 2,236 4,645
NET ASSETS 115,865 111,923

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 115,765 111,823
115,865 111,923

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

The Beeches Dental Practice Limited (Registered number: 07207769)

Balance Sheet - continued
30 June 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:




Mr K Shah - Director



Mr J Basudev - Director


The Beeches Dental Practice Limited (Registered number: 07207769)

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

1. STATUTORY INFORMATION

The Beeches Dental Practice 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of fifteen 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.
Fixtures and fittings - 15% on cost
Equipment - 33% on cost

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

The Beeches Dental Practice Limited (Registered number: 07207769)

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

2. ACCOUNTING POLICIES - continued

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 8 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 425,141
AMORTISATION
At 1 July 2023 368,460
Amortisation for year 28,343
At 30 June 2024 396,803
NET BOOK VALUE
At 30 June 2024 28,338
At 30 June 2023 56,681

5. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and
Improvments fittings Equipment Totals
£    £    £    £   
COST
At 1 July 2023
and 30 June 2024 19,093 97,865 10,881 127,839
DEPRECIATION
At 1 July 2023 15,243 75,973 6,779 97,995
Charge for year 550 8,784 1,591 10,925
At 30 June 2024 15,793 84,757 8,370 108,920
NET BOOK VALUE
At 30 June 2024 3,300 13,108 2,511 18,919
At 30 June 2023 3,850 21,892 4,102 29,844

6. STOCKS
30.6.24 30.6.23
£    £   
Stocks 8,000 6,000

The Beeches Dental Practice Limited (Registered number: 07207769)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 116,707 56,632
Tax 185 -
Prepayments and accrued income 5,890 6,343
122,782 62,975

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts - 4,082
Tax - 2,365
Social security and other taxes 2,039 3,592
Other creditors 38,158 28,142
Directors' current accounts 19,070 5,551
Accrued expenses 35,903 23,676
95,170 67,408

9. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 2,236 4,645

Deferred
tax
£   
Balance at 1 July 2023 4,645
Credit to Income Statement during year (2,409 )
Balance at 30 June 2024 2,236