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REGISTERED NUMBER: 12076709 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024

FOR

HOOKSTONE DENTAL CARE LTD

HOOKSTONE DENTAL CARE LTD (REGISTERED NUMBER: 12076709)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOOKSTONE DENTAL CARE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTORS: Dr J Stroud
Dr H Singh
Dr B S Grewal





REGISTERED OFFICE: 12 Market Street
Hebden Bridge
HX7 6AD





REGISTERED NUMBER: 12076709 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

HOOKSTONE DENTAL CARE LTD (REGISTERED NUMBER: 12076709)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 439,371 467,871
Tangible assets 5 275,799 288,287
715,170 756,158

CURRENT ASSETS
Stocks 5,500 4,000
Debtors 6 40 40
Cash at bank 161,307 140,162
166,847 144,202
CREDITORS
Amounts falling due within one year 7 210,442 197,402
NET CURRENT LIABILITIES (43,595 ) (53,200 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

671,575

702,958

CREDITORS
Amounts falling due after more than
one year

8

(600,156

)

(641,121

)

PROVISIONS FOR LIABILITIES (2,852 ) (4,192 )
NET ASSETS 68,567 57,645

CAPITAL AND RESERVES
Called up share capital 30 30
Retained earnings 68,537 57,615
SHAREHOLDERS' FUNDS 68,567 57,645

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

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

The directors acknowledge their 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.

HOOKSTONE DENTAL CARE LTD (REGISTERED NUMBER: 12076709)

BALANCE SHEET - continued
31ST JULY 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 Board of Directors and authorised for issue on 29th April 2025 and were signed on its behalf by:





Dr J Stroud - Director


HOOKSTONE DENTAL CARE LTD (REGISTERED NUMBER: 12076709)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Hookstone Dental Care 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, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of twenty 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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost and 20% 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.

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.

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.

HOOKSTONE DENTAL CARE LTD (REGISTERED NUMBER: 12076709)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st August 2023
and 31st July 2024 569,996
AMORTISATION
At 1st August 2023 102,125
Charge for year 28,500
At 31st July 2024 130,625
NET BOOK VALUE
At 31st July 2024 439,371
At 31st July 2023 467,871

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st August 2023 271,655 51,837 323,492
Additions - 4,695 4,695
At 31st July 2024 271,655 56,532 328,187
DEPRECIATION
At 1st August 2023 5,433 29,772 35,205
Charge for year 5,433 11,750 17,183
At 31st July 2024 10,866 41,522 52,388
NET BOOK VALUE
At 31st July 2024 260,789 15,010 275,799
At 31st July 2023 266,222 22,065 288,287

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 40 40

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 42,516 43,346
Amounts owed to group undertakings 133,401 133,401
Taxation and social security 27,032 13,571
Other creditors 7,493 7,084
210,442 197,402

HOOKSTONE DENTAL CARE LTD (REGISTERED NUMBER: 12076709)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 600,156 641,121

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 461,797 495,196