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Company Registration No. SC448894 (Scotland)
Be Dental Limited Unaudited accounts for the year ended 30 September 2024
Be Dental Limited Unaudited accounts Contents
Page
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Be Dental Limited Company Information for the year ended 30 September 2024
Director
A Bashir
Company Number
SC448894 (Scotland)
Registered Office
91 Grahams Road Falkirk FK2 7DD
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Be Dental Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
102,804 
Tangible assets
11,782 
19,031 
11,782 
121,835 
Current assets
Debtors
405,789 
377,910 
Cash at bank and in hand
92 
126 
405,881 
378,036 
Creditors: amounts falling due within one year
(975,676)
(906,629)
Net current liabilities
(569,795)
(528,593)
Total assets less current liabilities
(558,013)
(406,758)
Creditors: amounts falling due after more than one year
(243,924)
(378,219)
Net liabilities
(801,937)
(784,977)
Capital and reserves
Called up share capital
100 
100 
Share premium
213,243 
213,243 
Profit and loss account
(1,015,280)
(998,320)
Shareholders' funds
(801,937)
(784,977)
For the 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. The members have 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 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 and authorised for issue on 29 May 2025 and were signed on its behalf by
A Bashir Director Company Registration No. SC448894
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Be Dental Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Be Dental Limited is a private company, limited by shares, registered in Scotland, registration number SC448894. The registered office is 91 Grahams Road, Falkirk, FK2 7DD.
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.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.
Intangible fixed assets
Goodwill arising on the acquisition of businesses is capitalised and written off on a straight line basis over a 10 year period. Provision is made for any impairment in value.
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:
Plant & machinery
25% straight line
Fixtures & fittings
10% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The balance sheet shows that the company has an excess of liabilities over assets. The accounts have been prepared on a going concern basis assuming the continuing financial support of the company's director and bankers.
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Be Dental Limited Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
1,121,518 
At 30 September 2024
1,121,518 
Amortisation
At 1 October 2023
1,018,714 
Charge for the year
102,804 
At 30 September 2024
1,121,518 
Net book value
At 30 September 2024
- 
At 30 September 2023
102,804 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
105,869 
68,361 
174,230 
Additions
- 
1,991 
1,991 
At 30 September 2024
105,869 
70,352 
176,221 
Depreciation
At 1 October 2023
103,627 
51,572 
155,199 
Charge for the year
2,240 
7,000 
9,240 
At 30 September 2024
105,867 
58,572 
164,439 
Net book value
At 30 September 2024
2 
11,780 
11,782 
At 30 September 2023
2,242 
16,789 
19,031 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
70,336 
52,492 
Deferred tax asset
235,479 
231,709 
Accrued income and prepayments
15,793 
22,184 
Other debtors
84,181 
71,525 
405,789 
377,910 
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Be Dental Limited Notes to the Accounts for the year ended 30 September 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
417,352 
405,485 
Trade creditors
79,144 
50,953 
Taxes and social security
50,758 
44,937 
Other creditors
391,321 
354,415 
Loans from directors
2,677 
3,650 
Accruals
34,424 
47,189 
975,676 
906,629 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
154,086 
285,558 
Other creditors
89,838 
92,661 
243,924 
378,219 
9
Average number of employees
During the year the average number of employees was 31 (2023: 28).
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