2023-09-01 08182080 2024-08-31 08182080 2023-09-01 2024-08-31 08182080 2023-08-31 08182080 2022-09-01 2023-08-31 08182080 uk-core:WithinOneYear 2023-08-31 08182080 uk-core:WithinOneYear 2024-08-31 08182080 uk-core:AfterOneYear 2023-08-31 08182080 uk-core:AfterOneYear 2024-08-31 08182080 uk-core:ShareCapital 2024-08-31 08182080 uk-core:ShareCapital 2023-08-31 08182080 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 08182080 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 08182080 uk-bus:Director1 2023-09-01 2024-08-31 08182080 uk-bus:Director2 2023-09-01 2024-08-31 08182080 uk-core:ComputerEquipment 2023-09-01 2024-08-31 08182080 uk-core:MotorVehicles 2023-09-01 2024-08-31 08182080 uk-core:FurnitureFittings 2023-09-01 2024-08-31 08182080 uk-core:Goodwill 2023-08-31 08182080 uk-core:Goodwill 2024-08-31 08182080 uk-core:Goodwill 2023-09-01 2024-08-31 08182080 uk-core:ComputerEquipment 2023-08-31 08182080 uk-core:FurnitureFittings 2023-08-31 08182080 uk-core:MotorVehicles 2023-08-31 08182080 uk-core:Buildings 2023-08-31 08182080 uk-core:Buildings 2023-09-01 2024-08-31 08182080 uk-core:MotorVehicles 2024-08-31 08182080 uk-core:FurnitureFittings 2024-08-31 08182080 uk-core:ComputerEquipment 2024-08-31 08182080 uk-core:Buildings 2024-08-31 08182080 uk-core:WithinOneYear 2024-08-31 08182080 uk-core:WithinOneYear 2023-08-31 08182080 uk-core:AfterOneYear uk-core:Secured 2024-08-31 08182080 uk-core:AfterOneYear uk-core:Secured 2023-08-31 iso4217:GBP xbrli:pure 08182080 uk-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 08182080 uk-bus:FRS102 2023-09-01 2024-08-31 08182080 uk-bus:FilletedAccounts 2023-09-01 2024-08-31 08182080 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31
Newcastle Advanced Dentistry Limited
Registered Number:08182080
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2024
Newcastle Advanced Dentistry Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
08182080
As at 31 August 2024
Newcastle Advanced Dentistry Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
138,349
198,670
2
Property, plant and equipment
499,347
501,475
3
637,696
700,145
Current assets
Inventories
40,000
24,650
4
Trade and other receivables
160,042
260,823
5
195,852
Cash and cash equivalents
194,300
479,773
395,894
Trade and other payables: amounts falling due within one
year
(307,465)
(330,739)
6
88,429
149,034
Net current assets
Total assets less current liabilities
786,730
788,574
Trade and other payables: amounts falling due after more
than one year
(464,229)
(412,526)
7
(106,085)
(106,634)
Provisions for liabilities
268,119
Net assets
217,711
Capital and reserves
Called up share capital
122
122
Retained earnings
267,997
217,589
268,119
217,711
Shareholders' funds
For the year ended 31 August 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
1 of 5
4
Registered Number :
08182080
For the year ended 31 August 2024
Newcastle Advanced Dentistry Limited
Statement of Financial Position Continued
Mr Andrew Gemmell Director
Mrs Lee Gemmell Director
These financial statements were approved and authorised for issue by the Board on 29 April 2025 and were signed by:
The notes form part of these financial statements
2 of 5
5
For the year ended 31 August 2024
Newcastle Advanced Dentistry Limited
Notes to the Financial Statements
Statutory Information
Newcastle Advanced Dentistry Limited is a private limited company, limited by shares, domiciled in England and
Wales, registration number 08182080.
Registered address:
38 Axwell Park Road
Blaydon Upon Tyne
Tyne and Wear
NE21 5PB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
20% Reducing balance
Computer Equipment
20% Reducing balance
Motor Vehicles
12.5% Reducing balance
Furniture and Fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
3 of 5
6
For the year ended 31 August 2024
Newcastle Advanced Dentistry Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 September 2023
603,206
At 31 August 2024
603,206
Amortisation
At 01 September 2023
404,536
60,321
Charge for year
At 31 August 2024
464,857
Net book value
At 31 August 2024
138,349
At 31 August 2023
198,670
3. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor
Vehicles
Land and
Buildings
£
£
£
£
£
Cost or
valuation
At 01 September 2023
824,089
9,232
658,719
81,590
74,548
62,776
3,042
59,734
-
-
Additions
At 31 August 2024
81,590
718,453
12,274
886,865
74,548
Provision for depreciation and impairment
At 01 September 2023
322,614
4,828
277,970
39,816
-
Charge for year
64,904
1,489
55,060
8,355
-
At 31 August 2024
387,518
6,317
333,030
48,171
-
At 31 August 2024
Net book value
74,548
33,419
385,423
5,957
499,347
At 31 August 2023
74,548
41,774
380,749
4,404
501,475
4. Inventories
2023
2024
£
£
Stocks
24,650
40,000
4 of 5
7
For the year ended 31 August 2024
Newcastle Advanced Dentistry Limited
Notes to the Financial Statements Continued
5. Trade and other receivables
2023
2024
£
£
Trade debtors
27,551
17,332
Other debtors
233,272
142,710
160,042
260,823
The debtors above include the following amounts falling due after more than one year:
Other debtors
22,095
-
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
74,571
74,571
Trade creditors
20,290
16,486
Taxation and social security
104,507
62,896
Other creditors
131,371
153,512
330,739
307,465
7. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
412,526
462,698
Other creditors
-
1,531
412,526
464,229
8. Average number of persons employed
During the year the average number of employees was 26 (2023 : 23)
5 of 5