2023-11-012024-10-312024-10-31false05958699THE ELMS DENTAL PRACTICE 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THE ELMS DENTAL PRACTICE LIMITED

Registered Number
05958699
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

THE ELMS DENTAL PRACTICE LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

UECKERMANN, Willem Adriaan, Dr

Company Secretary

UECKERMANN, Johanna Christina

Registered Address

10 Minster Way
Maldon
Essex
CM9 6YT

Registered Number

05958699 (England and Wales)
THE ELMS DENTAL PRACTICE LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets426,11223,478
26,11223,478
Current assets
Stocks52,5005,000
Debtors61,5392,248
Cash at bank and on hand141,890106,014
145,929113,262
Creditors amounts falling due within one year7(89,472)(49,283)
Net current assets (liabilities)56,45763,979
Total assets less current liabilities82,56987,457
Creditors amounts falling due after one year8(11,926)(17,527)
Provisions for liabilities10(5,015)(4,024)
Net assets65,62865,906
Capital and reserves
Called up share capital100100
Profit and loss account65,52865,806
Shareholders' funds65,62865,906
The financial statements were approved and authorised for issue by the Director on 14 May 2025, and are signed on its behalf by:
UECKERMANN, Willem Adriaan, Dr
Director
Registered Company No. 05958699
THE ELMS DENTAL PRACTICE LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The Elms Dental Practice 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year65
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 23273,646273,646
At 31 October 24273,646273,646
Amortisation and impairment
At 01 November 23273,646273,646
At 31 October 24273,646273,646
Net book value
At 31 October 24--
At 31 October 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 2337,698162,03821,224800221,760
Additions-8,2241,394-9,618
At 31 October 2437,698170,26222,618800231,378
Depreciation and impairment
At 01 November 2332,134145,63919,983526198,282
Charge for year1,3915,175350686,984
At 31 October 2433,525150,81420,333594205,266
Net book value
At 31 October 244,17319,4482,28520626,112
At 31 October 235,56416,3991,24127423,478
5.Stocks

2024

2023

££
Finished goods2,5005,000
Total2,5005,000
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,3532,008
Prepayments and accrued income186240
Total1,5392,248
7.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts10,02510,647
Taxation and social security18,3159,093
Finance lease and HP contracts2,988-
Other creditors58,14429,543
Total89,47249,283
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,12317,527
Other creditors3,803-
Total11,92617,527
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts3,803-
10.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)5,0154,024
Total5,0154,024
11.Guarantees provided on behalf of directors
The director's loan account has a credit balance is £55,732 (2023: £28,458).