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REGISTERED NUMBER: 12172276 (England and Wales)















Toshev Dent Ltd

Unaudited Financial Statements

for the Year Ended 31 August 2024






Toshev Dent Ltd (Registered number: 12172276)






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




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


Toshev Dent Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTORS: M G Ilinova
E V Toshev



REGISTERED OFFICE: 20 Mead Way
Monkton Heathfield
Taunton
Somerset
TA2 8LT



REGISTERED NUMBER: 12172276 (England and Wales)



ACCOUNTANTS: Maxwells
Chartered Accountants
4 King Square
Bridgwater
Somerset
TA6 3YF



BANKERS: The Co-operative Bank plc
Business Direct
PO Box 250
Skelmerdale
Lancashire
WN8 6WT

Toshev Dent Ltd (Registered number: 12172276)

Abridged Statement of Financial Position
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 76,057 11,557

CURRENT ASSETS
Debtors 1,782 -
Cash at bank 77,711 90,092
79,493 90,092
CREDITORS
Amounts falling due within one year 27,028 25,620
NET CURRENT ASSETS 52,465 64,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,522

76,029

CREDITORS
Amounts falling due after more than one
year

(57,758

)

(11,942

)

PROVISIONS FOR LIABILITIES (13,035 ) -
NET ASSETS 57,729 64,087

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 57,629 63,987
SHAREHOLDERS' FUNDS 57,729 64,087

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.

Toshev Dent Ltd (Registered number: 12172276)

Abridged Statement of Financial Position - 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 18 May 2025 and were signed on its behalf by:





E V Toshev - Director


Toshev Dent Ltd (Registered number: 12172276)

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

1. STATUTORY INFORMATION

Toshev Dent 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

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 statement of financial position date.

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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Toshev Dent Ltd (Registered number: 12172276)

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

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023 30,153
Additions 95,071
Disposals (30,153 )
At 31 August 2024 95,071
DEPRECIATION
At 1 September 2023 18,596
Charge for year 19,014
Eliminated on disposal (18,596 )
At 31 August 2024 19,014
NET BOOK VALUE
At 31 August 2024 76,057
At 31 August 2023 11,557

6. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Hire purchase contracts and finance leases 69,582 -

The hire purchase agreements are secured by the assets in which they relate to.