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REGISTERED NUMBER: 09202683 (England and Wales)













LLANNON DENTAL CARE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






LLANNON DENTAL CARE LIMITED (REGISTERED NUMBER: 09202683)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LLANNON DENTAL CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: C J Lewis
R Lewis





REGISTERED OFFICE: Ty Caer Wyr, Charter Court
Phoenix Way
Enterprise Park
Swansea
SA7 9FS





REGISTERED NUMBER: 09202683 (England and Wales)





ACCOUNTANTS: Carr, Jenkins & Hood
Ty Caer Wyr, Charter Court
Phoenix Way
Enterprise Park
Swansea
SA7 9FS

LLANNON DENTAL CARE LIMITED (REGISTERED NUMBER: 09202683)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 215,637 252,849
Tangible assets 6 22,204 23,287
237,841 276,136

CURRENT ASSETS
Stocks 17,239 12,539
Debtors 7 53,442 50,474
Cash at bank and in hand 141,164 153,451
211,845 216,464
CREDITORS
Amounts falling due within one year 8 130,197 166,560
NET CURRENT ASSETS 81,648 49,904
TOTAL ASSETS LESS CURRENT LIABILITIES 319,489 326,040

PROVISIONS FOR LIABILITIES 5,551 5,822
NET ASSETS 313,938 320,218

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 313,838 320,118
SHAREHOLDERS' FUNDS 313,938 320,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

LLANNON DENTAL CARE LIMITED (REGISTERED NUMBER: 09202683)

BALANCE SHEET - continued
30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:





C J Lewis - Director


LLANNON DENTAL CARE LIMITED (REGISTERED NUMBER: 09202683)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Llannon Dental Care 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.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts receivable for the provision of general dental services, to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Goodwill
Goodwill relating to NHS work is amortised over 20 years as the goodwill derives from the contract value itself.
The private patient base is stable and goodwill relating to this aspect has therefore been amortised over 10 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.
Plant and machinery - 15% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Stocks
Stock consists of dental materials and is valued at lower of cost or net realisable value.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


LLANNON DENTAL CARE LIMITED (REGISTERED NUMBER: 09202683)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. ACCOUNTING POLICIES - continued
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.

Rentals paid under operating leases are charged to the profit and loss on a straight line basis over the period of the lease.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 10 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 584,658
AMORTISATION
At 1 October 2023 331,809
Charge for year 37,212
At 30 September 2024 369,021
NET BOOK VALUE
At 30 September 2024 215,637
At 30 September 2023 252,849

Goodwill on incorporation was valued on 28th August 2014, by Dental Elite, Professional Dental Valuers, Suite 4, Bloxam Court, Corporation Street, Rugby, Warwickshire.

LLANNON DENTAL CARE LIMITED (REGISTERED NUMBER: 09202683)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023 103,062 12,509 10,222 125,793
Additions 4,499 - - 4,499
At 30 September 2024 107,561 12,509 10,222 130,292
DEPRECIATION
At 1 October 2023 88,338 5,083 9,085 102,506
Charge for year 3,722 1,510 350 5,582
At 30 September 2024 92,060 6,593 9,435 108,088
NET BOOK VALUE
At 30 September 2024 15,501 5,916 787 22,204
At 30 September 2023 14,724 7,426 1,137 23,287

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 50,951 48,727
Other debtors 2,491 1,747
53,442 50,474

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 10,869 11,693
Taxation and social security 107,441 97,111
Other creditors 11,887 57,756
130,197 166,560

9. OTHER FINANCIAL COMMITMENTS

The company had total financial commitments, guarantees and contingencies which are not included in the balance sheet which amount to £6,668 (2023 : £26,672).