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REGISTERED NUMBER: 13835066 (England and Wales)















BOOTHSTOWN DENT LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
Fixed assets
Intangible assets 4 464,353 522,397
Tangible assets 5 412,614 426,031
876,967 948,428

Current assets
Debtors 6 42,822 8,072
Cash at bank 30,000 113,238
72,822 121,310
Creditors
Amounts falling due within one year 7 (663,625 ) (791,175 )
Net current liabilities (590,803 ) (669,865 )
Total assets less current liabilities 286,164 278,563

Capital and reserves
Called up share capital 100 100
Retained earnings 286,064 278,463
286,164 278,563

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 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2025 and were signed on its behalf by:





Mr Isa Usman - Director


BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. Statutory information

Boothstown Dent Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13835066

Registered office: 51 Leigh Road
Worsley
Manchester
Lancashire
M28 1HP

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 arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% per annum straight line basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. Accounting policies - continued

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.

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 6 (2023 - 5 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 April 2023
and 31 March 2024 580,441
Amortisation
At 1 April 2023 58,044
Charge for year 58,044
At 31 March 2024 116,088
Net book value
At 31 March 2024 464,353
At 31 March 2023 522,397

5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 April 2023
and 31 March 2024 385,782 53,666 439,448
Depreciation
At 1 April 2023 - 13,417 13,417
Charge for year - 13,417 13,417
At 31 March 2024 - 26,834 26,834
Net book value
At 31 March 2024 385,782 26,832 412,614
At 31 March 2023 385,782 40,249 426,031

BOOTHSTOWN DENT LTD (REGISTERED NUMBER: 13835066)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 35,693 -
Other debtors 7,129 8,072
42,822 8,072

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Taxation and social security 24,830 69,707
Other creditors 638,795 721,468
663,625 791,175

8. Related party disclosures

At 31 March 2024 the company owed £638,794 (2023: £721,469) to the directors. No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.