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REGISTERED NUMBER: OC420580 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Beverley Highgate Dental Practice LLP

Beverley Highgate Dental Practice LLP (Registered number: OC420580)






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




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beverley Highgate Dental Practice LLP

General Information
for the Year Ended 31 July 2024







DESIGNATED MEMBERS: J J Glassby
Jj Glassby Limited





REGISTERED OFFICE: 650 Anlaby Road
Hull
HU3 6UU





REGISTERED NUMBER: OC420580 (England and Wales)





ACCOUNTANTS: Andrew Cooper & Company
Chartered Accountants
650 Anlaby Road
Kingston upon Hull
East Yorkshire
HU3 6UU

Beverley Highgate Dental Practice LLP (Registered number: OC420580)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 364,504 386,715
Tangible assets 5 537,668 369,121
902,172 755,836

CURRENT ASSETS
Stocks 19,448 23,648
Cash at bank and in hand 140,506 129,688
159,954 153,336
CREDITORS
Amounts falling due within one year 6 122,718 112,311
NET CURRENT ASSETS 37,236 41,025
TOTAL ASSETS LESS CURRENT
LIABILITIES

939,408

796,861

CREDITORS
Amounts falling due after more than one
year

7

370,818

349,022
NET ASSETS ATTRIBUTABLE TO
MEMBERS

568,590

447,839

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

568,590

447,839

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 8 568,590 447,839

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 July 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Beverley Highgate Dental Practice LLP (Registered number: OC420580)

Balance Sheet - continued
31 July 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 April 2025 and were signed by:





J J Glassby - Designated member

Beverley Highgate Dental Practice LLP (Registered number: OC420580)

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

1. STATUTORY INFORMATION

Beverley Highgate Dental Practice LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 0, is being amortised evenly over its estimated useful life of nil 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 10% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 25 (2023 - 22 ) .

Beverley Highgate Dental Practice LLP (Registered number: OC420580)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 604,999
AMORTISATION
At 1 August 2023 218,284
Charge for year 22,211
At 31 July 2024 240,495
NET BOOK VALUE
At 31 July 2024 364,504
At 31 July 2023 386,715

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 92,873 446,508 539,381
Additions 143,280 73,838 217,118
At 31 July 2024 236,153 520,346 756,499
DEPRECIATION
At 1 August 2023 8,580 161,680 170,260
Charge for year 4,343 44,228 48,571
At 31 July 2024 12,923 205,908 218,831
NET BOOK VALUE
At 31 July 2024 223,230 314,438 537,668
At 31 July 2023 84,293 284,828 369,121

Beverley Highgate Dental Practice LLP (Registered number: OC420580)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023 270,148
Additions 70,861
At 31 July 2024 341,009
DEPRECIATION
At 1 August 2023 93,889
Charge for year 28,787
At 31 July 2024 122,676
NET BOOK VALUE
At 31 July 2024 218,333
At 31 July 2023 176,259

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 13,984 13,984
Hire purchase contracts 84,514 66,534
Trade creditors 8,479 18,733
Taxation and social security 9,741 8,260
Other creditors 6,000 4,800
122,718 112,311

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 52,036 66,020
Hire purchase contracts 318,782 283,002
370,818 349,022

8. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.7.24 31.7.23
£    £   
Amounts owed to members in respect of profits 568,590 447,839

Falling due within one year 568,590 447,839

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

Beverley Highgate Dental Practice LLP (Registered number: OC420580)

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

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J J Glassby.