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2023-08-01
Sage Accounts Production 24.0 - FRS102_2023
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Company registration number:
NI681003
Dr.Mary Catherine Ltd
Unaudited filleted financial statements
31 July 2024
Dr.Mary Catherine Ltd
Contents
Directors and other information
Director's report
Accountants report
Balance sheet
Notes to the financial statements
Dr.Mary Catherine Ltd
Directors and other information
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Director |
Miss Mary Catherine O'Dolan |
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Secretary |
Mr Damian O'Dolan |
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Company number |
NI681003 |
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Registered office |
2 Belview Road |
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Derryvore |
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Enniskillen |
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BT744HN |
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Accountants |
Jones Peters |
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6 Church Street |
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Banbridge |
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Co Down |
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BT32 4AA |
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Dr.Mary Catherine Ltd
Director's report
Year ended 31 July 2024
The director presents her report and the unaudited financial statements of the company for the year ended 31 July 2024.
Director
The director who served the company during the year was as follows:
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Miss Mary Catherine O'Dolan |
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Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
18 April 2025
and signed on behalf of the board by:
Miss Mary Catherine O'Dolan
Director
Dr.Mary Catherine Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Dr.Mary Catherine Ltd
Year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dr.Mary Catherine Ltd for the year ended 31 July 2024 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.
This report is made solely to the director of Dr.Mary Catherine Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dr.Mary Catherine Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dr.Mary Catherine Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Dr.Mary Catherine Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dr.Mary Catherine Ltd. You consider that Dr.Mary Catherine Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Dr.Mary Catherine Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Jones Peters
Chartered Accountants
6 Church Street
Banbridge
Co Down
BT32 4AA
18 April 2025
Dr.Mary Catherine Ltd
Balance sheet
31 July 2024
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2024 |
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2023 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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4 |
3,329 |
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4,993 |
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_______ |
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_______ |
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3,329 |
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4,993 |
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Current assets |
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Cash at bank and in hand |
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66,468 |
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52,900 |
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_______ |
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_______ |
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66,468 |
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52,900 |
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Creditors: amounts falling due |
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within one year |
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5 |
(
26,355) |
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(
26,397) |
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_______ |
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_______ |
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Net current assets |
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40,113 |
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26,503 |
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_______ |
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_______ |
Total assets less current liabilities |
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43,442 |
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31,496 |
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_______ |
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_______ |
Net assets |
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43,442 |
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31,496 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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1 |
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1 |
Profit and loss account |
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43,441 |
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31,495 |
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_______ |
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_______ |
Shareholder funds |
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43,442 |
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31,496 |
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_______ |
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_______ |
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.
These financial statements were approved by the
board of directors
and authorised for issue on
18 April 2025
, and are signed on behalf of the board by:
Miss Mary Catherine O'Dolan
Director
Company registration number:
NI681003
Dr.Mary Catherine Ltd
Notes to the financial statements
Year ended 31 July 2024
1.
General information
The company is a private company limited by shares, registered in Norther Ireland. The address of the registered office is 2 Belview Road, Derryvore, Enniskillen, BT744HN.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Revenue represents the fair value of consideration received or receivable in the ordinary course of business for dentistry goods or services provided to the extent that the company has obtained the right to consideration. Revenue from all private dental work is recognised on the completion of each piece of treatment carried out.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Fittings fixtures and equipment |
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25 % |
straight line |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
4.
Tangible assets
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Fixtures, fittings and equipment |
Total |
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£ |
£ |
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Cost |
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At 1 August 2023 and 31 July 2024 |
6,657 |
6,657 |
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_______ |
_______ |
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Depreciation |
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At 1 August 2023 |
1,664 |
1,664 |
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Charge for the year |
1,664 |
1,664 |
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_______ |
_______ |
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At 31 July 2024 |
3,328 |
3,328 |
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_______ |
_______ |
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Carrying amount |
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At 31 July 2024 |
3,329 |
3,329 |
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_______ |
_______ |
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At 31 July 2023 |
4,993 |
4,993 |
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_______ |
_______ |
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5.
Creditors: amounts falling due within one year
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2024 |
2023 |
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£ |
£ |
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Accruals and deferred income |
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3,250 |
3,250 |
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Corporation tax |
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19,598 |
23,104 |
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Social security and other taxes |
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33 |
- |
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Other creditors |
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3,474 |
43 |
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_______ |
_______ |
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26,355 |
26,397 |
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_______ |
_______ |
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