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REGISTERED NUMBER: 06976323 (England and Wales)















Financial Statements for the Year Ended 31 July 2024

for

Pall Mall Dental Clinic Limited

Pall Mall Dental Clinic Limited (Registered number: 06976323)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pall Mall Dental Clinic Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Dr A Healy





REGISTERED OFFICE: Ground Floor
73 Liverpool Road
Crosby
Merseyside
L23 5SE





REGISTERED NUMBER: 06976323 (England and Wales)





ACCOUNTANTS: Cobhams Limited
Ground Floor
73 Liverpool Road
Crosby
Merseyside
L23 5SE

Pall Mall Dental Clinic Limited (Registered number: 06976323)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 336,337 277,615
336,337 277,615

CURRENT ASSETS
Cash at bank 279,317 193,407

CREDITORS
Amounts falling due within one year 6 195,625 207,225
NET CURRENT ASSETS/(LIABILITIES) 83,692 (13,818 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

420,029

263,797

CREDITORS
Amounts falling due after more than one year 7 (140,447 ) (79,001 )

PROVISIONS FOR LIABILITIES (69,287 ) (52,745 )
NET ASSETS 210,295 132,051

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 210,285 132,041
SHAREHOLDERS' FUNDS 210,295 132,051

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

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

The director acknowledges his 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.

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 director and authorised for issue on 28 May 2025 and were signed by:





Dr A Healy - Director


Pall Mall Dental Clinic Limited (Registered number: 06976323)

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

1. STATUTORY INFORMATION

Pall Mall Dental Clinic 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.

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.
Land and buildings - straight line over the life of the lease
Plant and machinery etc - 15% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 12 ) .

Pall Mall Dental Clinic Limited (Registered number: 06976323)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 50,000
AMORTISATION
At 1 August 2023
and 31 July 2024 50,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 41,311 403,991 445,302
Additions - 105,000 105,000
At 31 July 2024 41,311 508,991 550,302
DEPRECIATION
At 1 August 2023 16,448 151,239 167,687
Charge for year 1,243 45,035 46,278
At 31 July 2024 17,691 196,274 213,965
NET BOOK VALUE
At 31 July 2024 23,620 312,717 336,337
At 31 July 2023 24,863 252,752 277,615

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 19,858 29,857
Hire purchase contracts 37,250 31,032
Taxation and social security 133,435 135,053
Other creditors 5,082 11,283
195,625 207,225

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 140,447 79,001