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Bod Heulog Dental Care Limited

Registered Number
08808733
(England and Wales)

Unaudited Financial Statements for the Period ended
2 September 2024

Bod Heulog Dental Care Limited
Company Information
for the period from 1 February 2024 to 2 September 2024

Directors

Dr Mayura Pally
Dr Sreenath Reddy

Registered Address

47 Russell Road
Rhyl
LL18 3DA

Registered Number

08808733 (England and Wales)
Bod Heulog Dental Care Limited
Statement of Financial Position
2 September 2024

Notes

02 Sep 2024

31 Jan 2024

£

£

£

£

Fixed assets
Intangible assets3164,792175,000
Tangible assets47,7399,060
172,531184,060
Current assets
Stocks56,0005,000
Debtors520,5693,463
Cash at bank and on hand115,473533,755
642,042542,218
Creditors amounts falling due within one year6(121,812)(40,656)
Net current assets (liabilities)520,230501,562
Total assets less current liabilities692,761685,622
Provisions for liabilities7(1,470)-
Net assets691,291685,622
Capital and reserves
Called up share capital100100
Profit and loss account691,191685,522
Shareholders' funds691,291685,622
The financial statements were approved and authorised for issue by the Board of Directors on 13 March 2025, and are signed on its behalf by:
Dr Mayura Pally
Director
Registered Company No. 08808733
Bod Heulog Dental Care Limited
Notes to the Financial Statements
for the period ended 2 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount 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 at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
2.Average number of employees

20242024
Average number of employees during the year1414
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 February 24350,000350,000
At 02 September 24350,000350,000
Amortisation and impairment
At 01 February 24175,000175,000
Charge for year10,20810,208
At 02 September 24185,208185,208
Net book value
At 02 September 24164,792164,792
At 31 January 24175,000175,000
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 February 2464,36918,98083,349
At 02 September 2464,36918,98083,349
Depreciation and impairment
At 01 February 2457,19317,09674,289
Charge for year1,0462751,321
At 02 September 2458,23917,37175,610
Net book value
At 02 September 246,1301,6097,739
At 31 January 247,1761,8849,060
5.Stocks

2024

2024

££
Raw materials and consumables6,0005,000
Total6,0005,000
6.Creditors: amounts due within one year

2024

2024

££
Trade creditors / trade payables79,2712,351
Taxation and social security40,27335,806
Other creditors-347
Accrued liabilities and deferred income2,2682,152
Total121,81240,656
7.Provisions for liabilities

2024

2024

££
Net deferred tax liability (asset)1,470-
Total1,470-
8.Related party transactions
As at the 02 September 2024, the directors owed the company £491,098 (31 January 2024: -£347). This balance is included within debtors. This loan is interest free and repayable upon demand.