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REGISTERED NUMBER: 07177000 (England and Wales)















SIX GABLES DENTAL PRACTICE LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2024






SIX GABLES DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 07177000)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SIX GABLES DENTAL PRACTICE LIMITED

Company Information
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: H R Bowen





REGISTERED OFFICE: Six Gables
27a Penlline Road
Whitchurch
CARDIFF
County of Cardiff
CF14 2AA





REGISTERED NUMBER: 07177000 (England and Wales)





ACCOUNTANTS: MHA (trading name of MHA Advisory Limited)
Elfed House
Oak Tree Court
Cardiff Gate Business Park
CARDIFF
County of Cardiff
CF23 8RS

SIX GABLES DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 07177000)

Balance Sheet
31 AUGUST 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 71,229 38,546
71,229 38,546

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 152,854 152,590
Cash at bank and in hand 3,658 80,860
161,512 238,450
CREDITORS
Amounts falling due within one year 7 (123,993 ) (156,287 )
NET CURRENT ASSETS 37,519 82,163
TOTAL ASSETS LESS CURRENT
LIABILITIES

108,748

120,709

CREDITORS
Amounts falling due after more than one
year

8

(24,484

)

(44,766

)

PROVISIONS FOR LIABILITIES (7,502 ) (8,043 )
NET ASSETS 76,762 67,900

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 76,662 67,800
SHAREHOLDERS' FUNDS 76,762 67,900

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 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.

SIX GABLES DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 07177000)

Balance Sheet - 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2025 and were signed by:





H R Bowen - Director


SIX GABLES DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 07177000)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Six Gables 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.

The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 represents fees receivable from dental services provided during the year.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, was amortised evenly over its estimated useful life of ten years.

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.
Improvements to property - 10% on cost
Dental equipment - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 10 - 33% on cost

STOCKS
The stock value has been estimated by the director.

CURRENT TAX
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

SIX GABLES DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 07177000)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued

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.

NON-DERIVATIVE FINANCIAL INSTRUMENTS
Basic financial instruments are recognised at amortised cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 462,500
AMORTISATION
At 1 September 2023
and 31 August 2024 462,500
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Dental and Computer
property equipment fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 - 111,248 21,129 16,199 148,576
Additions 14,450 28,029 7,729 6,210 56,418
At 31 August 2024 14,450 139,277 28,858 22,409 204,994
DEPRECIATION
At 1 September 2023 - 85,507 15,489 9,034 110,030
Charge for year 535 15,652 2,601 4,947 23,735
At 31 August 2024 535 101,159 18,090 13,981 133,765
NET BOOK VALUE
At 31 August 2024 13,915 38,118 10,768 8,428 71,229
At 31 August 2023 - 25,741 5,640 7,165 38,546

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,250 44,168
Other debtors 3,670 2,910
Director's current account 106,227 96,712
Prepayments 6,707 8,800
152,854 152,590

SIX GABLES DENTAL PRACTICE LIMITED (REGISTERED NUMBER: 07177000)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 AUGUST 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loan 16,447 18,671
Other loans 9,000 9,132
Trade creditors 50,582 32,040
Corporation tax 17,845 40,367
Social security and other taxes 4,271 2,667
Pensions 50 1,368
Credit card 9,039 12,099
Accrued expenses 16,759 39,943
123,993 156,287

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-5 years 21,984 34,099
Other loans - 1-5 years 2,500 10,667
24,484 44,766

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. OTHER FINANCIAL COMMITMENTS

At 31 August 2024, the company had commitments under operating leases totalling £20,977 (2023 - £33,393).

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
H R Bowen
Balance outstanding at start of year 96,712 -
Amounts advanced 189,104 219,102
Amounts repaid (179,589 ) (122,390 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 106,227 96,712

Interest has been charged on any overdrawn balances during the year at a commercial rate. The loan will be repaid within 9 months of the year end.