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REGISTERED NUMBER: SC378443 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Christopher Sale Dentistry Ltd

Christopher Sale Dentistry Ltd (Registered number: SC378443)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Christopher Sale Dentistry Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Dr C J A Sale
Mrs A J W Sale





REGISTERED OFFICE: 47 Dublin Street
Edinburgh
Midlothian
EH3 6NL





REGISTERED NUMBER: SC378443 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

Christopher Sale Dentistry Ltd (Registered number: SC378443)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 449,763 447,757
449,763 447,757

CURRENT ASSETS
Stocks 18,475 17,593
Debtors 6 207 230
Cash at bank and in hand 70,461 109,260
89,143 127,083
CREDITORS
Amounts falling due within one year 7 138,620 132,505
NET CURRENT LIABILITIES (49,477 ) (5,422 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

400,286

442,335

CREDITORS
Amounts falling due after more than one
year

8

7,500

65,188
NET ASSETS 392,786 377,147

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 392,686 377,047
SHAREHOLDERS' FUNDS 392,786 377,147

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Christopher Sale Dentistry Ltd (Registered number: SC378443)

Balance Sheet - continued
31 August 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 April 2025 and were signed on its behalf by:




Dr C J A Sale - Director



Mrs A J W Sale - Director


Christopher Sale Dentistry Ltd (Registered number: SC378443)

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

1. STATUTORY INFORMATION

Christopher Sale Dentistry Ltd is a private company, limited by shares , registered in Scotland. 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.

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.
Dental equipment - 10% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 335,000
AMORTISATION
At 1 September 2023
and 31 August 2024 335,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

Christopher Sale Dentistry Ltd (Registered number: SC378443)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Dental and Computer
property equipment fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 406,378 122,706 34,619 44,451 608,154
Additions - 11,846 340 2,098 14,284
At 31 August 2024 406,378 134,552 34,959 46,549 622,438
DEPRECIATION
At 1 September 2023 - 95,658 31,035 33,704 160,397
Charge for year - 8,086 981 3,211 12,278
At 31 August 2024 - 103,744 32,016 36,915 172,675
NET BOOK VALUE
At 31 August 2024 406,378 30,808 2,943 9,634 449,763
At 31 August 2023 406,378 27,048 3,584 10,747 447,757

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 207 230

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 60,544 66,778
Trade creditors 2,924 -
Taxation and social security 58,218 49,013
Other creditors 16,934 16,714
138,620 132,505

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 7,500 65,188

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
75 Ordinary A £1.00 75 75
25 Ordinary B £1.00 25 25
100 100

Christopher Sale Dentistry Ltd (Registered number: SC378443)

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

10. RESERVES
Retained
earnings
£   

At 1 September 2023 377,047
Profit for the year 166,839
Dividends (151,200 )
At 31 August 2024 392,686

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company was due the directors £8,416 (2023 - £8,092). There are no specific repayment terms and no interest has been charged.