Silverfin false false 30/09/2024 01/10/2023 30/09/2024 C Harris 10/09/2014 T M J Harris 10/09/2014 20 June 2025 The principal activity of the company is the provision of dental implantology services 09211818 2024-09-30 09211818 bus:Director1 2024-09-30 09211818 bus:Director2 2024-09-30 09211818 2023-09-30 09211818 core:CurrentFinancialInstruments 2024-09-30 09211818 core:CurrentFinancialInstruments 2023-09-30 09211818 core:Non-currentFinancialInstruments 2024-09-30 09211818 core:Non-currentFinancialInstruments 2023-09-30 09211818 core:ShareCapital 2024-09-30 09211818 core:ShareCapital 2023-09-30 09211818 core:RetainedEarningsAccumulatedLosses 2024-09-30 09211818 core:RetainedEarningsAccumulatedLosses 2023-09-30 09211818 core:Vehicles 2023-09-30 09211818 core:FurnitureFittings 2023-09-30 09211818 core:Vehicles 2024-09-30 09211818 core:FurnitureFittings 2024-09-30 09211818 core:CostValuation 2023-09-30 09211818 core:CostValuation 2024-09-30 09211818 core:CurrentFinancialInstruments core:Secured 2024-09-30 09211818 2023-10-01 2024-09-30 09211818 bus:FilletedAccounts 2023-10-01 2024-09-30 09211818 bus:SmallEntities 2023-10-01 2024-09-30 09211818 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 09211818 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09211818 bus:Director1 2023-10-01 2024-09-30 09211818 bus:Director2 2023-10-01 2024-09-30 09211818 core:Vehicles 2023-10-01 2024-09-30 09211818 core:FurnitureFittings core:TopRangeValue 2023-10-01 2024-09-30 09211818 2022-10-01 2023-09-30 09211818 core:FurnitureFittings 2023-10-01 2024-09-30 09211818 core:CurrentFinancialInstruments 2023-10-01 2024-09-30 09211818 core:Non-currentFinancialInstruments 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Company No: 09211818 (England and Wales)

HARRIS HEALTHCARE (BRISTOL) LIMITED

Unaudited Financial Statements
For the financial year ended 30 September 2024
Pages for filing with the registrar

HARRIS HEALTHCARE (BRISTOL) LIMITED

Unaudited Financial Statements

For the financial year ended 30 September 2024

Contents

HARRIS HEALTHCARE (BRISTOL) LIMITED

BALANCE SHEET

As at 30 September 2024
HARRIS HEALTHCARE (BRISTOL) LIMITED

BALANCE SHEET (continued)

As at 30 September 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 59,905 6,853
Investments 4 319,200 319,200
379,105 326,053
Current assets
Debtors 5 1,350 3,059
Cash at bank and in hand 92,804 118,811
94,154 121,870
Creditors: amounts falling due within one year 6 ( 29,896) ( 23,661)
Net current assets 64,258 98,209
Total assets less current liabilities 443,363 424,262
Creditors: amounts falling due after more than one year 7 ( 183,672) ( 165,801)
Net assets 259,691 258,461
Capital and reserves
Called-up share capital 1,000 1,000
Profit and loss account 258,691 257,461
Total shareholders' funds 259,691 258,461

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Harris Healthcare (Bristol) Limited (registered number: 09211818) were approved and authorised for issue by the Board of Directors on 20 June 2025. They were signed on its behalf by:

T M J Harris
Director
HARRIS HEALTHCARE (BRISTOL) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
HARRIS HEALTHCARE (BRISTOL) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Harris Healthcare (Bristol) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probably that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Vehicles 25 % reducing balance
Fixtures and fittings 3 years straight line
Leases

The Company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Tangible assets

Vehicles Fixtures and fittings Total
£ £ £
Cost
At 01 October 2023 37,500 22,567 60,067
Additions 54,090 8,996 63,086
Disposals ( 37,500) 0 ( 37,500)
At 30 September 2024 54,090 31,563 85,653
Accumulated depreciation
At 01 October 2023 33,746 19,468 53,214
Charge for the financial year 1,283 5,153 6,436
Disposals ( 33,902) 0 ( 33,902)
At 30 September 2024 1,127 24,621 25,748
Net book value
At 30 September 2024 52,963 6,942 59,905
At 30 September 2023 3,754 3,099 6,853
Leased assets included above:
Net book value
At 30 September 2024 52,963 0 52,963
At 30 September 2023 0 0 0

4. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 October 2023 319,200
At 30 September 2024 319,200
Carrying value at 30 September 2024 319,200
Carrying value at 30 September 2023 319,200

Investments in shares

Name of entity Registered office Principal activity Class of
shares
Ownership
30.09.2024
Ownership
30.09.2023
Circus Dental Limited Lowin House, Tregolls Road, Truro, TR1 2NA, England & Wales Dental practice activities Ordinary 20.00% 20.00%

5. Debtors

2024 2023
£ £
Amounts owed by Group undertakings 517 0
Amounts owed by directors 593 0
Prepayments 64 3,059
Other debtors 176 0
1,350 3,059

6. Creditors: amounts falling due within one year

2024 2023
£ £
Bank loans (secured) 18,461 18,214
Amounts owed to directors 0 1,599
Accruals 2,771 3,123
Other taxation and social security 0 725
Obligations under finance leases and hire purchase contracts (secured) 6,739 0
Other creditors 1,925 0
29,896 23,661

The bank loans are secured by fixed and floating charges over the company's assets. Obligations under finance leases and hire purchase contracts are secured by fixed and floating charges over the assets to which they relate.

7. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loans (secured) 147,321 165,801
Obligations under finance leases and hire purchase contracts (secured) 36,351 0
183,672 165,801

The bank loans are secured by fixed and floating charges over the company's assets. Obligations under finance leases and hire purchase contracts are secured by fixed and floating charges over the assets to which they relate.

8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

2024 2023
£ £
Amounts owing from/(to) Circus Dental Ltd 517 0

Transactions with the entity's directors

2024 2023
£ £
Amounts owing from/(to) directors 593 (1,599)