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Registered number: 14537058
Dental Lounge Eltham Ltd
Financial Statements
For The Year Ended 31 December 2024
C.T.Accountants
63b Brighton Road
South Croydon
Surrey
CR2 6EE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14537058
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 92,281 100,161
Tangible Assets 5 82,687 97,279
174,968 197,440
CURRENT ASSETS
Stocks 6 1,489 6,353
Debtors 7 4,734 7,715
Cash at bank and in hand 3,974 9,078
10,197 23,146
Creditors: Amounts Falling Due Within One Year 8 (259,789 ) (241,166 )
NET CURRENT ASSETS (LIABILITIES) (249,592 ) (218,020 )
TOTAL ASSETS LESS CURRENT LIABILITIES (74,624 ) (20,580 )
Creditors: Amounts Falling Due After More Than One Year 9 (5,712 ) (38,362 )
NET LIABILITIES (80,336 ) (58,942 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (80,436 ) (59,042 )
SHAREHOLDERS' FUNDS (80,336) (58,942)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Iraj Almasi
Director
14th May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dental Lounge Eltham Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14537058 . The registered office is 20 Well Hall Road, Eltham, London, SE9 6SF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are improvement costs. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 106,772
Additions 4,184
Disposals (5,000 )
As at 31 December 2024 105,956
Amortisation
As at 1 January 2024 6,611
Provided during the period 7,064
As at 31 December 2024 13,675
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2024 92,281
As at 1 January 2024 100,161
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2024 115,563
As at 31 December 2024 115,563
Depreciation
As at 1 January 2024 18,284
Provided during the period 14,592
As at 31 December 2024 32,876
Net Book Value
As at 31 December 2024 82,687
As at 1 January 2024 97,279
6. Stocks
31 December 2024 31 December 2023
£ £
Stock 1,489 6,353
7. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Prepayments and accrued income 4,734 7,715
8. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 1,391 -
Bank loans and overdrafts 32,649 30,029
Other loans 36,500 36,500
Accruals and deferred income 2,009 1,500
Director's loan account 187,240 173,137
259,789 241,166
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 December 2023
£ £
Bank loans 5,712 38,362
10. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5