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Registered Number: 10680817
England and Wales

 

 

 

LITTLE DENTAL CO PROPERTY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Investment properties 3 395,000    395,000 
395,000    395,000 
Current assets      
Debtors 4 3,836    2,770 
Cash at bank and in hand 3,114    3,370 
6,950    6,140 
Creditors: amount falling due within one year 5 (80,800)   (43,643)
Net current assets (73,850)   (37,503)
 
Total assets less current liabilities 321,150    357,497 
Creditors: amount falling due after more than one year 6 (317,728)   (329,078)
Net assets 3,422    28,419 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 3,322    28,319 
Shareholders' funds 3,422    28,419 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 February 2025 and were signed on its behalf by:


-------------------------------
Dr C C Park
Director
1
General Information
Little Dental Co Property Limited is a private company, limited by shares, registered in England and Wales, registration number 10680817, registration address Larkhall Dental Practice, 1a St. Saviours Road, Bath, BA1 6RT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Investment properties

Cost Other investments other than loans   Total
  £   £
At 01 December 2023 395,000    395,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 November 2024 395,000    395,000 

4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 1,500    1,500 
Other Debtors 1,270    1,270 
Corporation Tax 1,066   
3,836    2,770 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 1 5,600    5,375 
Bank Loans & Overdrafts 2 5,750    5,530 
Corporation Tax   1,066 
Accrued Expenses 1,595    1,573 
Other Creditors 51,255    16,899 
Director: Dr C C Park 8,300    6,600 
Director: Mrs C Park 8,300    6,600 
80,800    43,643 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 1 155,923    161,523 
Bank Loans & Overdrafts 2 161,805    167,555 
317,728    329,078 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
100    100 

8.

Investment Properties

At 30 November 2024, the fair value of the property in the financial statements was reviewed based on documented trends in the local property market, using the assumption that the value of the property reflects local market trends. During the year ended 30 November 2024, there was no change to the valuation of the properties.
9.

Creditors: amount falling due after more than one year

Creditors which fall due after five years are payable by instalments and total £267,382 (2023: £280,675).
2