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Company Registration No. 11540332 (England and Wales)
Kettering Dental Clinic Limited Unaudited accounts for the year ended 31 July 2024
Kettering Dental Clinic Limited Unaudited accounts Contents
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Kettering Dental Clinic Limited Company Information for the year ended 31 July 2024
Directors
Himesh Panchal Karnika Panchal
Company Number
11540332 (England and Wales)
Registered Office
16 Wye Close Wellingborough Northamptonshire NN8 5WS GBR
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Kettering Dental Clinic Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
224,962 
262,455 
Tangible assets
409,118 
525,205 
634,080 
787,660 
Current assets
Debtors
366,209 
133,150 
Cash at bank and in hand
365,205 
510,273 
731,414 
643,423 
Creditors: amounts falling due within one year
(338,686)
(224,959)
Net current assets
392,728 
418,464 
Total assets less current liabilities
1,026,808 
1,206,124 
Creditors: amounts falling due after more than one year
(269,452)
(312,242)
Provisions for liabilities
Deferred tax
(102,280)
(99,026)
Net assets
655,076 
794,856 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
654,976 
794,756 
Shareholders' funds
655,076 
794,856 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by
Himesh Panchal Director Company Registration No. 11540332
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Kettering Dental Clinic Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Kettering Dental Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 11540332. The registered office is 16 Wye Close, Wellingborough, Northamptonshire, NN8 5WS, GBR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
33.33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost. Goodwill is reviewed annually for impairment.
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Kettering Dental Clinic Limited Notes to the Accounts for the year ended 31 July 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2023
374,935 
At 31 July 2024
374,935 
Amortisation
At 1 August 2023
112,480 
Charge for the year
37,493 
At 31 July 2024
149,973 
Net book value
At 31 July 2024
224,962 
At 31 July 2023
262,455 
A review of the company’s accounting records during the preparation of the financial statements for the year ended 31 July 2024 identified that goodwill recognised in the financial statements for the year ended 31 July 2020 had not been amortised in accordance with the requirements of FRS 102. Goodwill should have been amortised over its estimated useful economic life of 10 years. As a result, a prior period adjustment has been made to reflect cumulative amortisation of £112,480.37 for the financial years ended 31 July 2020 to 31 July 2023. This amount has been recognised by adjusting the opening retained earnings as at 1 August 2022 and increasing accumulated amortisation of goodwill by the same amount. The comparative figures for the year ended 31 July 2023 have been restated to reflect this correction. The adjustment had no impact on the company’s cash flows.
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2023
1,883 
610,965 
168,722 
19,363 
800,933 
Additions
- 
24,726 
- 
2,098 
26,824 
At 31 July 2024
1,883 
635,691 
168,722 
21,461 
827,757 
Depreciation
At 1 August 2023
38 
224,488 
42,181 
9,021 
275,728 
Charge for the year
38 
102,801 
31,635 
8,437 
142,911 
At 31 July 2024
76 
327,289 
73,816 
17,458 
418,639 
Net book value
At 31 July 2024
1,807 
308,402 
94,906 
4,003 
409,118 
At 31 July 2023
1,845 
386,477 
126,541 
10,342 
525,205 
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Kettering Dental Clinic Limited Notes to the Accounts for the year ended 31 July 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
62,288 
43,838 
Other debtors
169,484 
312 
231,772 
44,150 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
134,437 
89,000 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
90,888 
19,101 
Obligations under finance leases and hire purchase contracts
- 
3,950 
Taxes and social security
74,361 
83,784 
Other creditors
1,396 
1,153 
Loans from directors
7,923 
7,034 
Accruals
87,385 
109,937 
Deferred income
76,733 
- 
338,686 
224,959 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
269,452 
312,242 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Pension commitments
The company operates a defined contribution pension scheme. Contributions during the year were £218,829 (2023: £65,201), of which £211,600 (2023: £60,000) related to directors.
11
Transactions with related parties
At the year-end, amounts of £134,437 (2023: £89,000) were due from a related company. These are unsecured, interest-free, and repayable on demand. The directors have loaned £9,170 (2023: £7,034) to the company, which is unsecured, interest-free, and repayable on demand.
12
Post balance sheet events
There have been no significant events after the balance sheet date requiring disclosure.
13
Average number of employees
During the year the average number of employees was 20 (2023: 20).
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