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Registered Number: 06919572
England and Wales

 

 

 

LBM DENTAL THERAPY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 29,732    20,074 
Cash at bank and in hand (4,962)   (5,494)
24,770    14,580 
Creditors: amount falling due within one year (17,012)   (14,175)
Net current assets 7,758    405 
 
Total assets less current liabilities 7,758    405 
Net assets 7,758    405 
 

Capital and reserves
     
Share premium account 1    1 
Profit and loss account 7,757    404 
Shareholders' funds 7,758    405 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 09 April 2025 and were signed by:


-------------------------------
Louise Minkler
Director
1
General Information
LBM Dental Therapy Ltd is a private company, limited by shares, registered in England and Wales, registration number 06919572, registration address C/O Jermyn & Co, Unit 3 Hill Farm Kirby Road,, Kirby Bedon, Norwich, Norfolk, NR14 7DU. The trading address of the company is 83 Ashford Road, Iver Heath, Buckinghamshire , Sl0 0QF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over 3 years during which the company is expected to benefit.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Research and Development   Total
  £   £
At 01 June 2023 3,193    3,193 
Additions  
Disposals  
At 31 May 2024 3,193    3,193 
Amortisation
At 01 June 2023 3,193    3,193 
Charge for year  
On disposals  
At 31 May 2024 3,193    3,193 
Net book values
At 31 May 2024  
At 31 May 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 June 2023 1,447    1,447 
Additions  
Disposals  
At 31 May 2024 1,447    1,447 
Depreciation
At 01 June 2023 1,447    1,447 
Charge for year  
On disposals  
At 31 May 2024 1,447    1,447 
Net book values
Closing balance as at 31 May 2024  
Opening balance as at 01 June 2023  


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

2