IRIS Accounts Production v24.3.2.46 06270496 director 1.6.23 31.5.24 31.5.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh062704962023-05-31062704962024-05-31062704962023-06-012024-05-31062704962022-05-31062704962022-06-012023-05-31062704962023-05-3106270496ns15:EnglandWales2023-06-012024-05-3106270496ns14:PoundSterling2023-06-012024-05-3106270496ns10:Director12023-06-012024-05-3106270496ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3106270496ns10:SmallEntities2023-06-012024-05-3106270496ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3106270496ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3106270496ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3106270496ns10:FullAccounts2023-06-012024-05-310627049612023-06-012024-05-3106270496ns10:CompanySecretary12023-06-012024-05-3106270496ns10:RegisteredOffice2023-06-012024-05-3106270496ns5:CurrentFinancialInstruments2024-05-3106270496ns5:CurrentFinancialInstruments2023-05-3106270496ns5:Non-currentFinancialInstruments2024-05-3106270496ns5:Non-currentFinancialInstruments2023-05-3106270496ns5:ShareCapital2024-05-3106270496ns5:ShareCapital2023-05-3106270496ns5:RetainedEarningsAccumulatedLosses2024-05-3106270496ns5:RetainedEarningsAccumulatedLosses2023-05-3106270496ns5:NetGoodwill2023-06-012024-05-3106270496ns5:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3106270496ns5:PlantMachinery2023-06-012024-05-3106270496ns5:NetGoodwill2023-05-3106270496ns5:NetGoodwill2024-05-3106270496ns5:NetGoodwill2023-05-3106270496ns5:PlantMachinery2023-05-3106270496ns5:PlantMachinery2024-05-3106270496ns5:PlantMachinery2023-05-3106270496ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-3106270496ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-3106270496ns5:RetainedEarningsAccumulatedLosses2023-05-3106270496ns5:RetainedEarningsAccumulatedLosses2023-06-012024-05-31062704961ns10:Director12023-05-31062704961ns10:Director12022-05-31062704961ns10:Director12023-06-012024-05-31062704961ns10:Director12022-06-012023-05-31062704961ns10:Director12024-05-31062704961ns10:Director12023-05-31
REGISTERED NUMBER: 06270496 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Lyndhurst Dental Practice Ltd

Lyndhurst Dental Practice Ltd (Registered number: 06270496)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Lyndhurst Dental Practice Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mrs S Mousavi





SECRETARY: Mr M Shakib Pour





REGISTERED OFFICE: Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP





REGISTERED NUMBER: 06270496 (England and Wales)





ACCOUNTANTS: Havard & Associates
Suite 1
Concept House
23 Billet Lane
Hornchurch
Essex
RM11 1XP

Lyndhurst Dental Practice Ltd (Registered number: 06270496)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 18,400 27,600
Tangible assets 5 34,929 8,757
53,329 36,357

CURRENT ASSETS
Debtors 6 45,809 29,957
Cash at bank 89,459 107,843
135,268 137,800
CREDITORS
Amounts falling due within one year 7 17,002 23,871
NET CURRENT ASSETS 118,266 113,929
TOTAL ASSETS LESS CURRENT
LIABILITIES

171,595

150,286

CREDITORS
Amounts falling due after more than one
year

8

(9,374

)

(13,387

)

PROVISIONS FOR LIABILITIES (8,603 ) (1,544 )
NET ASSETS 153,618 135,355

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 9 153,616 135,353
SHAREHOLDERS' FUNDS 153,618 135,355

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Lyndhurst Dental Practice Ltd (Registered number: 06270496)

Balance Sheet - continued
31 May 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 director and authorised for issue on 4 March 2025 and were signed by:





Mrs S Mousavi - Director


Lyndhurst Dental Practice Ltd (Registered number: 06270496)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Lyndhurst Dental Practice Ltd 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 of £138,000 was purchased from the company's director on commencement of trading on 1st June 2008, having previously been acquired by the director, in her then capacity as a sole trader from an unrelated third party on 16th January 2007. Goodwill is amortised at 6.67% per annum using the straight line method.

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.
Plant and machinery etc - 33% on cost and 20% on reducing balance

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.

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.

Lyndhurst Dental Practice Ltd (Registered number: 06270496)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 138,000
AMORTISATION
At 1 June 2023 110,400
Charge for year 9,200
At 31 May 2024 119,600
NET BOOK VALUE
At 31 May 2024 18,400
At 31 May 2023 27,600

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 64,002
Additions 32,673
At 31 May 2024 96,675
DEPRECIATION
At 1 June 2023 55,245
Charge for year 6,501
At 31 May 2024 61,746
NET BOOK VALUE
At 31 May 2024 34,929
At 31 May 2023 8,757

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 640 8,402
Other debtors 45,169 21,555
45,809 29,957

Lyndhurst Dental Practice Ltd (Registered number: 06270496)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 5,051 6,089
Taxation and social security 8,171 14,002
Other creditors 3,780 3,780
17,002 23,871

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 9,374 13,387

9. RESERVES
Retained
earnings
£   

At 1 June 2023 135,353
Profit for the year 54,263
Dividends (36,000 )
At 31 May 2024 153,616

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.5.24 31.5.23
£    £   
Mrs S Mousavi
Balance outstanding at start of year 21,555 -
Amounts advanced 43,640 21,555
Amounts repaid (21,555 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 43,640 21,555

Interest has been charged at 2.5% on the above loans.