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REGISTERED NUMBER: 09343111 (England and Wales)









THE CATTELL DENTAL CLINIC LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






THE CATTELL DENTAL CLINIC LIMITED (REGISTERED NUMBER: 09343111)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE CATTELL DENTAL CLINIC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: Dr D J Cattell





REGISTERED OFFICE: Station House
North Street
Havant
Hampshire
PO9 1QU





REGISTERED NUMBER: 09343111 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

THE CATTELL DENTAL CLINIC LIMITED (REGISTERED NUMBER: 09343111)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 287,740 332,835
287,740 332,835

CURRENT ASSETS
Stocks 19,878 30,000
Debtors 6 1,064,079 1,063,668
Cash at bank 1,323,000 1,225,406
2,406,957 2,319,074
CREDITORS
Amounts falling due within one year 7 234,715 547,084
NET CURRENT ASSETS 2,172,242 1,771,990
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,459,982

2,104,825

PROVISIONS FOR LIABILITIES 55,451 48,234
NET ASSETS 2,404,531 2,056,591

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,404,431 2,056,491
2,404,531 2,056,591

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

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

The director acknowledges his 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 CATTELL DENTAL CLINIC LIMITED (REGISTERED NUMBER: 09343111)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 April 2025 and were signed by:





Dr D J Cattell - Director


THE CATTELL DENTAL CLINIC LIMITED (REGISTERED NUMBER: 09343111)

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

1. STATUTORY INFORMATION

The Cattell Dental Clinic Limited 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, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five 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.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% 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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method


THE CATTELL DENTAL CLINIC LIMITED (REGISTERED NUMBER: 09343111)

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

2. ACCOUNTING POLICIES - continued
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.

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 9 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 289,000
AMORTISATION
At 1 January 2024
and 31 December 2024 289,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

THE CATTELL DENTAL CLINIC LIMITED (REGISTERED NUMBER: 09343111)

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

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2024 123,084 376,626 120,425
Additions - 8,193 -
Disposals - - -
At 31 December 2024 123,084 384,819 120,425
DEPRECIATION
At 1 January 2024 47,037 186,963 58,035
Charge for year 12,308 29,679 9,358
Eliminated on disposal - - -
At 31 December 2024 59,345 216,642 67,393
NET BOOK VALUE
At 31 December 2024 63,739 168,177 53,032
At 31 December 2023 76,047 189,663 62,390

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2024 32,050 56,327 708,512
Additions - 900 9,093
Disposals - (1,632 ) (1,632 )
At 31 December 2024 32,050 55,595 715,973
DEPRECIATION
At 1 January 2024 29,125 54,517 375,677
Charge for year 732 1,023 53,100
Eliminated on disposal - (544 ) (544 )
At 31 December 2024 29,857 54,996 428,233
NET BOOK VALUE
At 31 December 2024 2,193 599 287,740
At 31 December 2023 2,925 1,810 332,835

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,010 -
Other debtors 1,063,069 1,063,668
1,064,079 1,063,668

THE CATTELL DENTAL CLINIC LIMITED (REGISTERED NUMBER: 09343111)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 22,074 62,367
Taxation and social security 185,041 440,892
Other creditors 27,600 43,825
234,715 547,084

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
Dr D J Cattell
Balance outstanding at start of year 794,817 -
Amounts advanced - 794,817
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 794,817 794,817