Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-232023-09-01falseNo description of principal activity5339falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06635964 2023-09-01 2024-08-31 06635964 2022-09-01 2023-08-31 06635964 2024-08-31 06635964 2023-08-31 06635964 c:Director1 2023-09-01 2024-08-31 06635964 d:Buildings 2023-09-01 2024-08-31 06635964 d:Buildings 2024-08-31 06635964 d:Buildings 2023-08-31 06635964 d:Buildings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06635964 d:Buildings d:LongLeaseholdAssets 2023-09-01 2024-08-31 06635964 d:MotorVehicles 2023-09-01 2024-08-31 06635964 d:OfficeEquipment 2023-09-01 2024-08-31 06635964 d:OtherPropertyPlantEquipment 2023-09-01 2024-08-31 06635964 d:OtherPropertyPlantEquipment 2024-08-31 06635964 d:OtherPropertyPlantEquipment 2023-08-31 06635964 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06635964 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 06635964 d:CurrentFinancialInstruments 2024-08-31 06635964 d:CurrentFinancialInstruments 2023-08-31 06635964 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 06635964 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 06635964 d:ShareCapital 2024-08-31 06635964 d:ShareCapital 2023-08-31 06635964 d:RetainedEarningsAccumulatedLosses 2024-08-31 06635964 d:RetainedEarningsAccumulatedLosses 2023-08-31 06635964 c:FRS102 2023-09-01 2024-08-31 06635964 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 06635964 c:FullAccounts 2023-09-01 2024-08-31 06635964 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 06635964 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 06635964 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 06635964 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 06635964









HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED
REGISTERED NUMBER: 06635964

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
217,642
7,334

  
217,642
7,334

Current assets
  

Debtors: amounts falling due within one year
 5 
235,475
154,601

Cash at bank and in hand
 6 
695,840
730,970

  
931,315
885,571

Creditors: amounts falling due within one year
 7 
(542,032)
(356,468)

Net current assets
  
 
 
389,283
 
 
529,103

Total assets less current liabilities
  
606,925
536,437

Provisions for liabilities
  

Deferred tax
 8 
(48,467)
(1,393)

  
 
 
(48,467)
 
 
(1,393)

Net assets
  
558,458
535,044


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
558,358
534,944

  
558,458
535,044


Page 1

 
HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED
REGISTERED NUMBER: 06635964
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S Aaron
Director

Date: 23 May 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Herts Urgent Dental Care (Out of Hours) Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 62 Bedwell Crescent, Stevenage, Hertfordshire, SG1 1LX.
The Company's principal activity is that of dental practice activities.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4

 
HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10%
straight line
Motor vehicles
-
25%
straight line
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 53 (2023 - 39).

Page 5

 
HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Land and buildings
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 September 2023
-
29,133
29,133


Additions
210,761
31,327
242,088



At 31 August 2024

210,761
60,460
271,221



Depreciation


At 1 September 2023
-
21,799
21,799


Charge for the year on owned assets
21,076
10,704
31,780



At 31 August 2024

21,076
32,503
53,579



Net book value



At 31 August 2024
189,685
27,957
217,642



At 31 August 2023
-
7,334
7,334


5.


Debtors

2024
2023
£
£


Trade debtors
230,195
146,278

Other debtors
3,289
6,629

Prepayments and accrued income
1,991
1,694

235,475
154,601



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
695,840
730,970

695,840
730,970


Page 6

 
HERTS URGENT DENTAL CARE (OUT OF HOURS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
347,978
204,793

Other taxation and social security
10,055
-

Other creditors
6,300
16,695

Accruals and deferred income
8,220
7,656

Corporation tax
169,479
127,324

542,032
356,468



8.


Deferred taxation




2024


£






At beginning of year
(1,393)


Charged to profit or loss
(47,074)



At end of year
(48,467)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(48,467)
(1,393)

(48,467)
(1,393)


9.


Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £17,865 (2023: £12,751). There was an outstanding balance of £3,682 (2023: £473) at the year end.


10.


Controlling party

The company was under the control of the directors throughout the year. 

 
Page 7